There must be filing of an annual income tax return to report assessable income and claim any allowable deductions or offsets that reduce the amount of tax payable.

For a sole trader a single tax return must be filed for him/her and his/her business. If operates business through a partnership, trust or company, they need to file an individual tax return and a separate tax return for the business.


Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.