Tax Library | Inland Revenue Department

About IRD
- - About IRD
- - Vision
    
    Values
    
    Mission
    
    Strategic Goals
    
    Customer Charter
    
    The Inland Revenue Department seeks to be an efficient and effective organisation in achieving full voluntary compliance to tax legislation by taxpayers through well trained and ethical staff and a better educated taxpaying public..
    
    The values are an expression of behaviours that all IRD staff should display to create a positive, customer centric culture. Strong values in an Organization leads to better decision-making and increased trust between management, staff and stakeholders. They also enable organizations to become leaders in their undertakings. The IRD will embrace the following values: Integrity, Efficiency, Professionalism, Effectiveness, Accountability and Courtesy.
    
    To administer the tax laws in an efficient and equitable manner, to promote voluntary compliance, to maximize the revenue for the development of the Federation, in a manner that warrants the highest degree of public confidence in our professionalism and integrity.
    
    The department is currently focused on implementing five (5) broad strategic goals:
    
    (1) expanding and improving services to taxpayers;
    (2) enhancing its legal framework;
    (3) modernization strategies;
    (4) addressing compliance issues and
    (5) improving our relations with our stakeholders
    
    Saint Christopher and Nevis
    Inland Revenue Department
    
    CUSTOMERS’ CHARTER
    
    The Saint Christopher and Nevis Inland Revenue Department believes that all of our customers have a right to expect from us the highest standards of professionalism and integrity and a service that is fair, efficient and courteous.
    
    We therefore promise that we will:
    
    be open, fair, efficient, helpful and courteous in our interaction with you.
    
    carry out our duties with diligence, professionalism and impartiality.
    
    be responsive to your suggestions and recommendations.
    
    address your complaints and correct our mistakes.
    
    keep your information confidential.
    
    continually seek to improve our performance and procedures to better serve you.
    
    And you can assist us by:
    
    making prompt, true and accurate tax declarations.
    
    registering for the appropriate taxes in accordance with the tax laws;
    
    paying your taxes on time.
    
    reporting noncompliant behavior, corruption and other criminal activities.
    
    making suggestions that will enable us to improve our service to our country and to you, its citizens.
Close

- Tax Library

TITLE
(French Republic) Order. No. 19 Of 2010 Made On 22nd Day.
(Uk) Order. No. 20 Of 2010 Made This 22nd Day of November, 2010.
(Canada) Order. No. 21 Of 2010 Made This 22nd Day of November, 2010
(Australia) Order. No. 22 Of 2010 Made This 22nd Day of November, 2010.
(New Zealand) Order. No. 23 Of 2010 Made This 22nd Day of November, 2010.
(Aruba) Order. No. 24 Of 2010 Made This 22nd Day of November, 2010.
(Netherlands) Order. No. 25 Of 2010 Made This 22nd Day of November, 2010.
(Belgium) Order. No. 26 Of 2010 Made This 22nd Day of November, 2010.
(Finland) Order. No. 27 Of 2010 Made This 22nd Day of November, 2010.
(Liechlenstein) Order. No. 28 Of 2010 Made This 22nd Day of November, 2010
(Sweden) Order. No. 29 Of 2010 Made This 22nd Day of November, 2010
(Faroes) Order. No. 30 Of 2010 Made This 22nd Day of November, 2010.
(Iceland) Order. No. 31 Of 2010 Made This 22nd Day of November, 2010
(Norway) Order. No. 32 Of 2010 Made This 22nd Day of November, 2010.
(Portuguese Republic) Order. No. 33 Of 2010 Made This 22nd Day of November, 2010.
(Denmark) Order. No. 34 Of 2010 Made This 22nd Day of November, 2010.
(Netherlands Antilles) Order. No. 35 Of 2010 Made This 22nd Day Of November, 2010.
(Greenland) Order. No. 36 Of 2010 Made This 22nd Day of November, 2010.

TITLE
Excise Tax Act - No. 04 of 2010 - Passed On: 26th October 2010.
Income Tax Act - Chapter 20.22 - Revision Date: 31st December 2009.
Property Tax Act - Chapter 20.32 - Revision Date: 31st December 2009.
Stamps Act - Chapter 20.40 - Revision Date: 31st December 2009. (Including Regulations (Special Development Area)
Unincorporated Business Tax Act - No. 05 of 2010 - Passed on 26th Day of October 2010.
Value Added Tax Act - No. 03 of 2010 - Passed on 11th day of August 2010.
Income Tax Act - Chapter 20.22 - Revision Date: 31st December 2009.
Aliens Land Holding Regulation Act Chapter 10.01 - Revision Date: 31st December 2009
Departure Tax Act Chapter 8.04 - Revision Date: 31st December 2009.
Condominium Act, 2010 - Chapter 20.20 - Revision Date: 31st December 2009. (Including Regulations)
Duty Free Shops (Licencing and Taxation) Act - No. 06 of 2010 Passed On: 26th Day of October 2010.
Hotel Accommodation and Restaurant Tax Act, 2010 - Chapter 20.20 - Revision Date: 31st December 2002.
Housing and Social Development Levy Act - Chapter 20.21 - Revision Date: 31st December 2002.
Departure Tax Act Chapter 8.04 - Revision Date: 31st December 2009.
Insurance Act - Chapter 21.11 - Revision Date: 31st December 2009.
Island Enhancement Fund Act - Chapter 20.51 - Revision Date: 31st December 2009
Travel Tax Act - Chapter 20.48 - Revision Date: 31st December 2002.
Saint Christopher and Nevis Vacation Plan and Time Share Act - Chapter 10.22 - Revision Date: 31st December 2009.

Forms and Guides

- Forms & Guides

e-Services
- - Forms & Guides
    
    e-Services Enquiry
    
    e-Services Registration Form
    
    e-Services Authorization Reg. Form
    
    e-Services User Manual
    
    e-Filing Login
    
    ACCESS E-SERVICES PORTAL
- - Reminders
    
    Taxpayers are reminded that property tax is due and payable each year, on or before June 30th. NB All property bills with arrears, must first be queried at the Customer Service Section, before payment is made. Property bills without arrears should be taken directly to the Cashier Section for payment.
    
    Vehicle
    
    All vehicle owners whose licence plate ends with 1, must renew their vehicle licence before January 31st. Similarly, if your vehicle licence plate ends with 2, you must renew your vehicle licence before February 29th to avoid interest charges and ticketing fees.
    
    Tips
    
    Use our E-services portal to beat the long lines which automatically extends your deadline to 11:59pm on the due date.
    
    Using our E-services portal allows you access all transactions made from the time the account was created, with no need to visit or call the Department!
Close

About IRD
- - Vision
    The Inland Revenue Department seeks to be an efficient and effective organisation in achieving full voluntary compliance to tax legislation by taxpayers through well trained and ethical staff and a better educated taxpaying public..
    
    Values
    The values are an expression of behaviours that all IRD staff should display to create a positive, customer centric culture. Strong values in an Organization leads to better decision-making and increased trust between management, staff and stakeholders. They also enable organizations to become leaders in their undertakings. The IRD will embrace the following values: Integrity, Efficiency, Professionalism, Effectiveness, Accountability and Courtesy.
    
    Mission
    To administer the tax laws in an efficient and equitable manner, to promote voluntary compliance, to maximize the revenue for the development of the Federation, in a manner that warrants the highest degree of public confidence in our professionalism and integrity.
    
    Strategic Goals
    The department is currently focused on implementing five (5) broad strategic goals:
    
    (1) expanding and improving services to taxpayers;
    (2) enhancing its legal framework;
    (3) modernization strategies;
    (4) addressing compliance issues and
    (5) improving our relations with our stakeholders
    
    Customer Charter
    Saint Christopher and Nevis
    Inland Revenue Department
    
    CUSTOMERS’ CHARTER
    
    The Saint Christopher and Nevis Inland Revenue Department believes that all of our customers have a right to expect from us the highest standards of professionalism and integrity and a service that is fair, efficient and courteous.
    
    We therefore promise that we will:
    
    be open, fair, efficient, helpful and courteous in our interaction with you.
    
    carry out our duties with diligence, professionalism and impartiality.
    
    be responsive to your suggestions and recommendations.
    
    address your complaints and correct our mistakes.
    
    keep your information confidential.
    
    continually seek to improve our performance and procedures to better serve you.
    
    And you can assist us by:
    
    making prompt, true and accurate tax declarations.
    
    registering for the appropriate taxes in accordance with the tax laws;
    
    paying your taxes on time.
    
    reporting noncompliant behavior, corruption and other criminal activities.
    
    making suggestions that will enable us to improve our service to our country and to you, its citizens.
Close

Tax Library

Double Taxation Legislation
Avoidance of Double Taxation and Prevention of Fiscal Evasion Agreement Act Chapter 20.22 - Revision Date: 31st December 2002

Exchange of Information Legislation
(French Republic) Order. No. 19 Of 2010 Made On 22nd Day.
(Uk) Order. No. 20 Of 2010 Made This 22nd Day of November, 2010.
(Canada) Order. No. 21 Of 2010 Made This 22nd Day of November, 2010
(Australia) Order. No. 22 Of 2010 Made This 22nd Day of November, 2010.
(New Zealand) Order. No. 23 Of 2010 Made This 22nd Day of November, 2010.
(Aruba) Order. No. 24 Of 2010 Made This 22nd Day of November, 2010.
(Netherlands) Order. No. 25 Of 2010 Made This 22nd Day of November, 2010.
(Belgium) Order. No. 26 Of 2010 Made This 22nd Day of November, 2010.
(Finland) Order. No. 27 Of 2010 Made This 22nd Day of November, 2010.
(Liechlenstein) Order. No. 28 Of 2010 Made This 22nd Day of November, 2010
(Sweden) Order. No. 29 Of 2010 Made This 22nd Day of November, 2010
(Faroes) Order. No. 30 Of 2010 Made This 22nd Day of November, 2010.
(Iceland) Order. No. 31 Of 2010 Made This 22nd Day of November, 2010
(Norway) Order. No. 32 Of 2010 Made This 22nd Day of November, 2010.
(Portuguese Republic) Order. No. 33 Of 2010 Made This 22nd Day of November, 2010.
(Denmark) Order. No. 34 Of 2010 Made This 22nd Day of November, 2010.
(Netherlands Antilles) Order. No. 35 Of 2010 Made This 22nd Day Of November, 2010.
(Greenland) Order. No. 36 Of 2010 Made This 22nd Day of November, 2010.

Licence Legislation
LIQUOR LICENSES ACT - CHAPTER 18.21 - REVISION DATE: 31ST DECEMBER 2002
Vehicles and Road Traffic Act - Chapter 15.06 - Revision date: 31st December 2002
LICENCES ON BUSINESS AND OCCUPATIONS ACT CHAPTER 18.20 REVISION DATE: 31ST DECEMBER 2002
Telecommunications Act - Chapter 16.05 - Revision date: 31st December 2009

Tax Administration Legislation
Inland Revenue Act - Chapter 20.23 - Revision Date: 31ST December 2002.
Confidential Relationships Act Chapter 21.02 - Revision Date: 31st December 2002.
Interpretation Act - Chapter 1.02 - Revision Date: 31st December 2009.
The Finance Administration Act Chapter 20.13 - Revision Date: 31st December 2009.
Tax Administration and Procedures Act - Chapter 20.52 - Revision date: 31st December 2009.

Tax Legislation
Excise Tax Act - No. 04 of 2010 - Passed On: 26th October 2010.
Income Tax Act - Chapter 20.22 - Revision Date: 31st December 2009.
Property Tax Act - Chapter 20.32 - Revision Date: 31st December 2009.
Stamps Act - Chapter 20.40 - Revision Date: 31st December 2009. (Including Regulations (Special Development Area)
Unincorporated Business Tax Act - No. 05 of 2010 - Passed on 26th Day of October 2010.
Value Added Tax Act - No. 03 of 2010 - Passed on 11th day of August 2010.
Income Tax Act - Chapter 20.22 - Revision Date: 31st December 2009.
Aliens Land Holding Regulation Act Chapter 10.01 - Revision Date: 31st December 2009
Departure Tax Act Chapter 8.04 - Revision Date: 31st December 2009.
Condominium Act, 2010 - Chapter 20.20 - Revision Date: 31st December 2009. (Including Regulations)
Duty Free Shops (Licencing and Taxation) Act - No. 06 of 2010 Passed On: 26th Day of October 2010.
Hotel Accommodation and Restaurant Tax Act, 2010 - Chapter 20.20 - Revision Date: 31st December 2002.
Housing and Social Development Levy Act - Chapter 20.21 - Revision Date: 31st December 2002.
Departure Tax Act Chapter 8.04 - Revision Date: 31st December 2009.
Insurance Act - Chapter 21.11 - Revision Date: 31st December 2009.
Island Enhancement Fund Act - Chapter 20.51 - Revision Date: 31st December 2009
Travel Tax Act - Chapter 20.48 - Revision Date: 31st December 2002.
Saint Christopher and Nevis Vacation Plan and Time Share Act - Chapter 10.22 - Revision Date: 31st December 2009.

Repealed Legislation
Consumption Tax Act – Chapter 20.02 – Revision Date: 31st December 2002
Public Entertainments and Lotteries Tax Act - Chapter 20.34 - Revision Date: 31st December 2002.
Self-Drive Motor Vehicles (Rental) (Tax) Act – Chapter 20.37 – Revision Date: 31st December 2002

Forms and Guides

Registration Forms	FILLABLE PDF	SAMPLE PDF
Company Registration
Individual Registration
Liquor Licence - Individual
Liquor Licence - Company
Change of Registration Details
Change of Registration Details Supplemental
Partnership Registration
VAT Registration
VAT Supplement 1B Registration
VAT Supplement 1B Registration

Stamp Duty Forms	FILLABLE PDF	SAMPLE PDF
Company Registration
Stamp Duty Supplemental Form
Stamp Duty Instructions

Tax Returns	FILLABLE PDF	SAMPLE PDF
Corporation Tax Return
Import of Services
Disclosure of Errors
Insurance Premium Supplemental Return
Insurance Registration Fee Supplemental Return

Taxpayer Receipts	FILLABLE PDF	SAMPLE PDF
Agents and Peddlers
Bank Licence
Business and Occupation Licence
CARICOM Skills Certificate
Certificate of Competency
Certificate of Value
Property Sample Bill

Objection Forms	FILLABLE PDF	SAMPLE PDF
General Objection Form
Property Objection Form
VAT Objection Form

Brochures	FILLABLE PDF	SAMPLE PDF
e-Services
Import of Services
Discounted VAT Rate Day Business Guidance 2016
VAT Exempted Items
Audit
Business and Occupation Licence
Collections & Enforcement
Driver Licence
FATCA
Property Tax
Withholding Tax
Corporate Income Tax Brochure
Unincorporated Business Tax
Objection

Application Forms	FILLABLE PDF	SAMPLE PDF
Request Late Filing
Request Late Payment
Driver Licence Application
Driver Licence Overseas Application
Driver Licence Overseas Instructions
Special Liquor Licence Application
Discounted VAT Rate Day 16 December Sales Report 2016
REFUND APPLICATION
Discounted VAT Rate Day Consumer Information 2016
Registered VAT Businesses 2015

e-Services
- - e-Services
    
    e-Services Enquiry
    
    e-Services Registration Form
    
    e-Services Authorization Reg. Form
    
    e-Services User Manual
    
    e-Filing Login
    
    ACCESS E-SERVICES PORTAL
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Business/Tax Portal
- - Business Portal
    
    Guiding Your Business
    
    Value Added Tax (VAT)
    
    Property Tax
    
    Income Tax
    
    Driver and Vehicle Licenses
    
    ACCESS E-SERVICES PORTAL
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- - Media Center
    
    Audio Tax Facts
    
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    Press Releases
    
    ACCESS MEDIA CENTER
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