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Excise Tax Act - No. 04 of 2010 - Passed On: 26th October 2010.
This Act shall apply to goods which attract excise tax imported into, or manufactured in, Saint Christopher and Nevis only if: (a) the goods are imported or manufactured on or after the coming into force of this Act; or (b) the goods were imported before the coming into force of this Act, but are entered for home use on or after the coming into force of this Act; (c) the goods were manufactured before the coming into force of this Act, but are sold by the registered manufacturer or removed from a warehouse on or after the coming into force of this Act.
| AMENDMENTS |
No 14 of 2014 – Passed on 18th day of August, 2014
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No. 5 of 2016 – Passed on 27th day of April, 2016
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Income Tax Act - Chapter 20.22 - Revision Date: 31st December 2009.
This act makes provisions for the imposition of a tax on incomes, and to provide for the taxation of certain capital gains and to regulate the collection of that tax; and to provide for related or incidental matters
| AMENDMENTS |
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No. 04 of 2014 - Passed on 18th August 2014
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Unofficial Consolidated Version of the Income Tax Act Chapter 20.22 for Discussion Purposes Only as at 31 December, 2017
Unofficial Consolidated Version of the Income Tax Act Chapter 20.22 for Discussion Purposes Only as at 31 December, 2017
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Property Tax Act - Chapter 20.32 - Revision Date: 31st December 2009.
This act provides for the modernization of property tax, for the exemption of certain properties from valuation and taxation, for the procedure for the valuation of property, for the payment of taxes, for the recovery of tax, and for related matters.
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Stamps Act - Chapter 20.40 - Revision Date: 31st December 2009. (Including Regulations (Special Development Area)
This act provides for the use of stamps in the State whereby all postage rates and stamp duties, respectively, shall be noted or expressed; and to provide for related or incidental matters.
| AMENDMENTS |
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No. 25 of 2011 - Passed on 30th September 2011
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Unincorporated Business Tax Act - No. 05 of 2010 - Passed on 26th Day of October 2010.
This act provides for the imposition and collection of an unincorporated business tax, and to provide for related or incidental matters.
| AMENDMENTS |
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No. 06 of 2014 - Passed on 18th August 2014.
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Value Added Tax Act - No. 03 of 2010 - Passed on 11th day of August 2010.
This act provides for the imposition and collection of value added tax; and to provide for related or incidental matters.
| AMENDMENTS |
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NO.07 OF 2010 - PASSED ON 26TH DAY OF OCTOBER 2010
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NO. 13 OF 2011 - PASSED ON 28TH DAY OF APRIL 2011
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NO. 21 OF 2011 - PASSED ON 12TH DAY OF AUGUST 2011
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NO. 09 OF 2012 - PASSED ON 29TH DAY OF MARCH 2012
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| REGULATIONS | |
| NO. 38 OF 2011 - PASSED ON 14TH DAY OF JULY 2011 |
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| No. 12 of 2015 - Made this 7th Day of April 2015 |
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Aliens Land Holding Regulation Act Chapter 10.01 - Revision Date: 31st December 2009
AN ACT to make provision for aliens to obtain licences in order to hold land or mortgages on land etc; and to provide for related or incidental matters.
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Departure Tax Act Chapter 8.04 - Revision Date: 31st December 2009.
AN ACT to provide for the imposition and collection of a service charge from persons travelling out of Saint Christopher and Nevis by air; and to provide for matters incidental thereto or connected therewith.
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Condominium Act, 2010 - Chapter 20.20 - Revision Date: 31st December 2009. (Including Regulations)
AN ACT to facilitate the sub-division of land into parts that are to be owned individually and parts that are to be owned in common; and to provide for related or incidental matters.
| AMENDMENTS |
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No. 27 of 2011 - Passed on 30th Day of September, 2011
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Hotel Accommodation and Restaurant Tax Act, 2010 - Chapter 20.20 - Revision Date: 31st December 2002.
AN ACT to impose a hotel accommodation tax in respect of sleeping accommodation provided at hotels and guest houses, and to impose a restaurant tax in respect of meals and drinks served in restaurants; and to provide for related or incidental matters.
| AMENDMENTS |
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No. 12 of 2010 - Passed on 25th Day of November, 2010
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Housing and Social Development Levy Act - Chapter 20.21 - Revision Date: 31st December 2002.
AN ACT to impose a levy on the wages of persons employed in Saint Christopher and Nevis for purposes of providing necessary housing and social development; and to provide for related or incidental matters.
| AMENDMENTS |
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No. 12 of 2011 - Passed on 17th Day of March, 2011
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No. 16 of 2014 - Passed on 24th Day of October, 2014
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Insurance Act - Chapter 21.11 - Revision Date: 31st December 2009.
Insurance Act - Chapter 21.11 - Revision Date: 31st December 2009.
| AMENDMENTS |
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No. 08 of 2011 - Passed on 17th March 2011
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No. 36 of 2012 - Passed on 1st November 2012
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No. 08 of 2014 - Passed on 18th August 2014
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| REGULATIONS | |
| Insurance Regulations |
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Island Enhancement Fund Act - Chapter 20.51 - Revision Date: 31st December 2009
AN ACT to provide for the establishment of a Fund to be used for the marketing, promotion and development of the tourism sector in the island of Saint Christopher; and to provide for related or incidental matters.
| AMENDMENTS |
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No. 16 of 2011 - Passed on 3rd May 2011
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No. 20 of 2011 - Passed on 12th August 2011
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Travel Tax Act - Chapter 20.48 - Revision Date: 31st December 2002.
AN ACT to provide for the imposition and collection of a tax in relation to
| AMENDMENTS |
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No. 05 of 2014 - Passed on 18th August 2014
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Saint Christopher and Nevis Vacation Plan and Time Share Act - Chapter 10.22 - Revision Date: 31st December 2009.
AN ACT to provide for the creation, regulation and management of time-share and vacation projects; to provide for the protection of purchasers of time-share and vacation plans; and to provide for related or incidental matters.
| AMENDMENTS |
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No. 28 of 2011 - Passed on 30th September 2011
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