Documents are in READ ONLY format and cannot be edited or printed

• Health & Citizen Security Levy Act - No.16 2023 (PDF) 
• Income Tax Act - Cap 15.02 2008 (PDF)
• Insurance Premium Tax Act - Cap 12.09 (PDF)
• Land and House Tax Act - Cap 15.13 (PDF)
• Stamp Duty Act - Cap 15.11 (PDF)
• Travel Tax Act - Cap 15.12 (PDF)
• Value Added Tax Act  - Cap 15.42 (PDF)

Documents are in READ ONLY format and cannot be edited or printed

Documents are in READ ONLY format and cannot be edited or printed

• CARICOM Double Taxation Agreement (PDF) 
• Income Tax Double Taxation Relief (Switzerland) (PDF)

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• Individual Income Tax Return Form (2023) (Resident) (PDF)
• Individual Income Tax Return Form (2022 and prior) (Resident) (PDF)
• Company Income Tax Return Form (Resident) (PDF)
• Individual Income Tax Return Form (Non-Resident) (PDF)
• Company Income Tax Return Form Non-Resident) (PDF)
• International Business Company Income Tax Return Form (PDF)
  • Instructions for Completion of the Amended IBC CIT Return (PDF)

• Employee Retention Non-Refundable Tax Credit (Concession) Form (PDF) *Fill-out, sign and submit to customerservice@ird.gov.lc for approval!
• Non-Individual Enterprise Registration Form (PDF)
• Form VAT-003a 2012 - Disclosure of Errors Form (PDF)
• Commercial Property Valuation Form (PDF)
• TD4 Form (PDF)
• TD-5 Form (Quadruplicate) (PDF)
• Section 7-Rents & Royalty Income or Loss Form (PDF)
• Section 8-Profit or Loss from Business or Profession Form (PDF)

• Individual Registration Form (PDF)
• Individual Enterprise Registration Form (PDF)
• Tax Code Application Form (TD Form AU-1: 2023 New Regime) PDF
• Section 7-Rents & Royalty Income or Loss Form (PDF)
• Section 8-Profit or Loss from Business or Profession Form (PDF)

• Commercial Property Tax 50% Waiver Application Form (PDF) *Fill-out, sign and submit to propertytax@ird.gov.lc for approval!
• Request for Newly Built Commercial Property Tax Exemption Form (PDF) *Fill-out, sign and submit to propertytax@ird.gov.lc for approval!
• Land and House Tax Ordinance Declaration Form (PDF)
• Request for Property Tax Exemption Form (PDF)
• Commercial Property Valuation Form (PDF)
• Property Tax Declaration Attachment - List of Construction Details (PDF)

• VAT 001 - VAT Application Form (PDF)
• VAT 001a - Registration Details of Partners & Directors Form (PDF)
• VAT 001b - Voluntary Registration Form (PDF)
• VAT 002 - Change of Details / Cancel Registration Form (PDF)
• VAT 003a - VAT Disclosure of Errors:
  • 2012 (PDF)
  • 2017 (PDF)
  • 2020 (PDF)
• VAT 004 - Claim for VAT Refund Form (PDF)
• VAT 005 - VAT Refund Application by Diplomats Form (PDF)
• VAT 006 - VAT Objections Form (PDF)

• TD Form AU-3_Travel Allowance (PDF)
• TD Form AU-1_Tax Code Application (PDF)
• Form IT-O-3_Objection Form (PDF)
• Group Relief Consent Form (PDF)

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