About IRD


Internal Audit/Technical Research

The Internal Auditor/Technical Researcher is responsible for performing audit reviews on the internal control systems of the Department and conducting technical research.

The technical research aspect of the job involves the preparation of law interpretations for the approval of management.  The officer is also responsible for assisting in the research and preparation of the Departments position in cases submitted to the Appeal Commissioners and the Court of Appeal.

Other duties include:

  • Interpreting and reviewing tax legislation
  • Drafting amendments to tax legislation
  • Providing legal opinion on various tax issues
  • Researching law, investigating facts, preparing draft documents for discussion and approval by management
  • Researching and analysing law sources such as statutes, recorded judicial decisions, legal articles, and treaties
  • Representing the Department before the Appeal Commissioners, the High Court and the Court of Appeal
  • Representing the Department in negotiating Double Tax and Tax Information Exchange Agreements with other countries
  • Representing and presenting the Departments position on international tax issues which have the potential of affecting St. Lucia’s Income Tax regime.



Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.