Businesses use remittance forms to report and pay a number of tax obligations, including VAT, pay as you earn (PAYE), contract tax, withholding tax and other domestic sales tax and fees. Both companies and self-employed Individuals who need to pay quarterly instalments also use remittance forms.

Remittance forms are personalized to each business or individual to support reporting against identified obligations.

Businesses self-assess their own indirect taxes. We take the information submitted on their remittance forms (about what they owe or expect to be refunded) as their tax assessment. The remittance forms are treated as their notice of assessment, issued on the day of submission.

Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.