Berkeley Clock, The Circus, St. Kitts
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Business Benefits, Employees and VAT

Branches of Your Business

If your Business operates at different branches or divisions, you shall be deemed to be a single Business or person conducting the taxable activity and no separate registration of branches or divisions shall be allowed.

Trustee

A person who is a trustee in more than one capacity shall be treated as a separate person in relation to each of those capacities.

Employee Expenses

People employed by you, and directors, partners or anyone managing the business may be entitled to claim back VAT on certain expenses incurred for the purposes of the business.

Scheme

Schemes for obtaining tax benefits

Schemes include any agreement, arrangement, promise, or undertaking, whether express or implied and whether or not legally enforceable, and any plan, proposal, or course of action; and “tax benefit” includes:

  1. a reduction in the liability of a person to pay value added tax;
  2. an increase in the entitlement of a person to a deduction or refund;
  3. a postponement of liability for the payment of value added tax;
  4. an acceleration of entitlement to a deduction for input tax; or
  5. any other avoidance or benefit from the delay in payment of tax or acceleration of entitlement to a deduction for input tax.
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Contact Us

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The Tax Reform Unit (St. Kitts)
Inland Revenue Department
3rd Floor E.C. Daniel Building
Cayon Street
Basseterre
St. Kitts

Tel: (869) 467-1931
Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

 

The Tax Reform Unit (Nevis)
Inland Revenue Department
Main Street
Charlestown
Nevis

Tel: (869) 469-5521 ext. 2221
Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

 

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