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This will allow all VAT registered businesses to charge VAT at the rate of 5% on the sale of goods only.
All tangible items that are currently subjected to 17% VAT will qualify for the discount on Discounted VAT Rate Day.
Items eligible must also be available for sale and immediate issuance or delivery to the customer on Discounted VAT Rate Day. Orders for items not in stock do not qualify.
Guns, ammunition, cigarettes and alcoholic beverages are not eligible. Alcoholic beverages not eligible include but are not limited to: wine, brandy, vodka, whiskey, gin, rum, liqueurs, beer, guinness, royal stout, carib, and smirnoff ice.
For vehicle purchases, VAT will be exempt on the first $75,000.00. Any cost in excess of the $75,000 will attract the standard 17% VAT.
Businesses desirous of registering for Discounted VAT Rate Day must ensure that:
- They have filed all their VAT returns
- Have no outstanding taxes, licenses, penalties and or interest due to the Inland Revenue Department or the Customs & Excise Department.
All applications can be collected from the Inland Revenue Department’s Main Office on the Bay Road or 3rd Floor EC.Daniel Building on Cayon Street or it can be accessed on our website, www.sknird.com, under the VAT 2015 tab. All forms must be returned on or before December 11th 2015 at 3pm.
NB: All businesses that submit an application form will be notified of their status in writing, within three to five business days. A list of all approved business will be published on our website by December 16th,2015.
For more information concerning application and registration for Discounted VAT Rate Day kindly contact the Inland Revenue Department, Taxpayer Services Unit at 465-8485 or email us at email@example.com, or visit our website at www.sknird.com.
The Inland Revenue Department is charged with administering the tax laws of the Federation in an efficient and equitable manner, to promote voluntary compliance to maximize Revenue for the development of the Federation at the least cost to the public and in a manner that warrants the highest degree of Public confidence in our integrity, efficiency and fairness. The Inland Revenue Department is the prime revenue collections agency for the Government of St. Kitts and Nevis within the Ministry of Finance, located at Bay Road, Basseterre, and Charlestown, St. Kitts and Nevis, West Indies.