Inland Revenue Department

Reminders

"The Inland Revenue Department is requesting all taxpayers whose personal information is obsolete, to kindly visit the office at their earliest convenience to facilitate updates"

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The Automatic Exchange of Information (AEOI) Competent Authority for the Federation of Saint Kitts and Nevis has revised the filing deadline for FATCA and CRS reporting

The Saint Kitts and Nevis AEOI Competent Authority wishes to advise the Financial Institutions that it is now extending its FATCA reporting deadline for the 2019 reporting period to 30th November 2020.
The Saint Kitts and Nevis AEOI Competent Authority is also extending its CRS reporting deadline for the 2020 reporting period to 30th November 2020.

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Liquor Licence

The St.Kitts and Nevis Government has suspended all Liquor Licence renewals until further notice.

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Liquor Licence

All Liquor Licence renewals start at the Sir Lee Llewelyn Moore Judicial Complex (Court's Cashier.) The stub given there, should be presented to the Inland Revenue Department in order to process the Licence.

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The Due Date for Payment of Property Tax 2020 has been extended to September 30, 2020, as per the initiative outlined in the COVID-19 Stimulus Package 2020"

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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.

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Income Tax

  Income Tax For Saint Christopher And Nevis
  Filing a Corporate Tax Return
  Failure To File a Tax Return
  Extension of Time to File a Tax Return
  When is Income Tax Due
  What Happens After The Return Has Been Filed
  Minimum Filing Requirements
  Amending A Tax Return
  Objecting To An Income Tax Assessment
  Re-Assessing An Income Tax Return
  Tax Records And Accounting Systems
  Interest And Penalty Provisions
  Frequently Asked Questions

RE-ASSESSING AN INCOME TAX RETURN

As part of the ongoing compliance program, the Inland Revenue Department may conduct detailed audits of tax submissions. The Department can re-assess an Income Tax Return as long as it is done no later than six years after the date on which the original tax return was required to be filed. However, there are certain instances where there is no time limit imposed on the Inland Revenue Department’s ability to audit and reassess previously filed returns. Those instances are:

1. Where no assessment was made;
2. The original assessment was based on false information due to fraud or the willful neglect of the taxpayer; or
3. No tax return was ever filed by the taxpayer and the Comptroller made an assessment based on his or her best judgment at the time.

TIPS

All taxpayers with arrears, who have not made arrangements to pay their tax debt in full, are encouraged to contact the Inland Revenue Department immediately. The Department is prepared to assist all taxpayers to honour their tax obligations by providing payment arrangements that considers taxpayers unique circumstances.

REVENUE TOOL BOX

Application Forms

Tax Calendar

USEFUL LINKS

St.Kitts & Nevis Customs Department

Government of St. Kitts & Nevis

Ministry of Finance

Nevis Island Administration