About IRD


The audit program is directed at taxpayers who have sources of income other than regular salary generally, self employed persons, professionals, business people and corporate taxpayers.


The program verifies that the self-assessment system is working properly this usually involves the examination of taxpayer books and records.


Throughout the year, the Audit Section undertakes a constant evaluation of the information submitted on the Returns of Individuals, Employers and Corporations. By applying various criteria, taxpayer Returns are selected.


When the Department notices a significant lack of compliance with tax laws among any group of taxpayers, all returns within that group may come under closer scrutiny. This approach makes maximum use of departmental resources and supports voluntary compliance.


Audits vary with the complexity of the taxpayers return and involve limited or detailed examinations of the taxpayers records. This may take from a few days to several weeks to complete. The records of small businesses, professionals and large corporations may be audited.


Miscellaneous Tax Unit

The Miscellaneous Tax unit is a Unit within the Audit Section whose main responsibility is for the Auditing and Re-assessing of the following tax heads: 

  • Travel Tax
  • Insurance Premium Tax
  • Hotel Accommodation Tax
  • Contract Tax
  • Pay As You Earn - PAYE


Tax Intelligence



Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.