About IRD


Enforcement Unit

The Enforcement Unit is responsible for the collection of all outstanding taxes from delinquent taxpayers.

By delinquent, we mean taxpayers who have failed to adhere to their arrear payment plan, or those who have failed to at least three notices informing them to attend an interview to discuss their taxes.

The Enforcement Unit would then implement or apply one or several of the following courses of action:

  • Judgment Debt
  • Court Action
  • Garnishment
  • Legal Hypothec



The Objections Unit provides taxpayers with an independent and expeditious reconciliation of assessments that are under objection.  The officers resort to resolving tax grievances on a basis which is fair and impartial to the Government and the taxpayer without resorting to litigation.  Where there is still disagreement on the outcome of an objection, the taxpayer has the right to lodge an appeal to the Appeal Commissioners.  This unit also handles requests by taxpayers for reassessments to account for additional claims previously omitted by them.


Vieux-Fort Tax Service Centre

Following the restructuring of the Department in 1997 the Vieux-Fort Sub-office was upgraded to a Tax Service Centre.  The Centre provides the following services:

  • Collections
  • On-line services; such as issuing of statements and assessments
  • Returns processing
  • Taxpayer assistance, such as the resolution of simple issues
  • Tax roll maintenance


The Soufriere Sub-office 

The Soufriere Sub-office falls under the management of the Vieux-Fort Tax Service Centre.  The main responsibility of the sub-office is the collection of taxes.


Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.