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Inland Revenue Department Report 2011
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Acknowledgments
As I sum up draft of my study, I appreciatively reminisce the contribution of all those people
without whose support and help, this study would have never taken its present form.
I would like to express my gratitude to the Sir Arthur Lewis Community College staff for their
support, guidance, constructive supervision, instructions and advice to do this report. I would
also like to thank Lana Labadie who has provided me with additional ideas to make my
internship experience more fruitful. I am also thankful to Mrs. Virginia Blasse and Mrs. Felicia
Ellie for giving me the opportunity to carry out my internship at their organization. I am also
grateful to the employees of the Inland Revenue Department for their cordial acceptance and
support. They have been very proactive in initiating me with the work process and provided
relevant information for my report whenever I approached. They never hesitated or did not feel
disturbed on my queries. It was a great learning process and it will help my career excel in the
future.
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Table of Contents
Acknowledgments 1
Introduction 3
Personal Data 4
The Organization
Type & History of Establishment 5-7
Services 8
Staff/Number of Employees 9-12
Rules & Regulations 13-15
Company’s Culture 16
Types of Forms 17
Facilities 18
Sports Club 19
Office Layout Diagram (Vieux-Fort) 20
Job Description 22-22
Comments/Suggestions/Recommendations 23
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Introduction
This internship program undertaken is an integral part of the Business Administration course.
This work term should provide me with valuable insights into the professional side of an
organization. The internship took place at the Inland Revenue Department from August 2nd
2011 until August 31st
2011. The Inland Revenue Department is a revenue collecting agency of
the Government of Saint Lucia. It is responsible for the collection of various taxes on the island.
Within the project is information relating to the organization and the various task done during
the period of time.
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Personal Data
Name: Schwayne Keighan Desir
Date of Birth: 1992/10/03
Place of Birth: Vieux- Fort
Sex: Male
Civil Status: Single
Citizenship: St. Lucian
Address: Reunion, Choiseul
Telephone Number: (1758) 719-6367
Email Address: [email protected]
Educational Background:
1. Reunion Primary School
2. Choiseul Secondary School
3. Sir Arthur Lewis Community College
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The Organization
TYPE & HISTORY OF ESTABLISHMENT
The Inland Revenue Department is a revenue collecting agency of the Government of Saint
Lucia. It is under the authority of the Ministry of Finance, with Prime Minister the Honorable
Stephenson King as the minister responsible. The department has the authority to collect
income tax and a number of other taxes. The Inland Revenue came into existence in 1910 as
part of the Customs and Excise Department. It was first established for the purpose of
collecting tobacco, liquor, canine, butcher, hawker and motor vehicle license payments. The
department began with one (1) employee manning the office and by 1965 the numbers had
grown to seventeen (17) and in 1976 twenty eight (28). To date there are approximately ninety
(90) staff members employed within the department’s three (3) branches. The Tax Service
Centre and Soufriere Sub-Office were established in 1985 to alleviate the congestion at the
main Castries branch. Following the restructuring of the department in 1997 the Vieux-Fort
Sub-office was upgraded to a Tax Service Centre. The centre provides the following services:
1. Collections
2. On-line services such as issuing of statements and assessments
3. Returns processing
4. Tax roll maintenance
5. Taxpayer assistance such as the resolution of simple issues
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The Department’s mission or statement of purpose is as follows:
The Inland Revenue Department stands committed in its impartial treatment of its customers.
We aim to provide an efficient, professional and courteous service, while administering the
relevant tax laws on behalf of the Government and people of Saint Lucia.
The main functions of the Inland Revenue are the assessment and collection of taxes. The
department also functions in an advisory capacity to the Minister of Finance & Planning and the
Permanent Secretary. Their roles are:
1. To encourage and achieve the highest possible degree of voluntary compliance in
accordance with the tax laws
2. To advise the public of their rights and responsibilities
3. To determine the extent of compliance and the cause of non-compliance
4. To do all things needed for the proper administration of the tax laws by administering
legislation fairly, uniformly and courteously
5. To continually search for and implement new, more efficient and effective ways of
accomplishing our Mission
The Inland Revenue uses a fully computerized tax system called the Standardized Integrated
Government Tax Administration System (SIGTAS). SIGTAS is a fully networked system running
on a modern database and network operating system. The system was developed using Oracle
as the relational database management system (RDBMS), one of the most powerful RDBMS
programs available today. The system runs on Microsoft Windows NT 4.0 file server, with
Microsoft Windows 95, 98 & NT Clients on the workstations.
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SIGTAS has the following features:
1. An automated tax-roll with unique taxpayer numbers
2. An integrated view of taxpayer’s liabilities
3. An automatic reminder to taxpayers that there is tax to pay by producing automated
remittance forms
4. Monitoring of non-filers and delinquent taxpayers
5. Automated calculation of penalties and interest
6. Management of payment agreements
7. Automated management of the audit and collection cases
The purpose of the Systems Unit is to manage and maintain the computerized systems of the
Department.
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Services
1. Tax for Individuals- A personal or individual income tax is levied on the total income of
the individual (with some deductions permitted). It is often collected on a pay-as-you-
earn basis, with small corrections made soon after the end of the tax year. These
corrections take one of two forms: payments to the government, for taxpayers who
have not paid enough during the tax year and tax refunds from the government for
those who have overpaid.
2. Tax for Businesses- Corporate tax refers to income, capital, net worth, or other taxes
imposed on corporations. Rates of tax and the taxable base for corporations may differ
from those for individuals or other taxable persons.
3. Tax for Practitioners
4. Property Tax- A property tax is an ad valorem tax levy on the value of property that the
owner of the property is required to pay to a government in which the property is
situated. Multiple jurisdictions may tax the same property. There are three general
varieties of property: land, improvements to land (immovable man-made things, e.g.
buildings) and personal property (movable things). Real estate or realty is the
combination of land and improvements to land.
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Staff and Responsibilities
The Inland Revenue Department is headed by a Comptroller. The Department is subdivided into
five sections and has a Tax Service Centre in Vieux Fort and a sub-office in Soufriere. The five
main sections of the Inland Revenue Department are:
THE OFFICE OF THE COMPTROLLER- is responsible for performing audit reviews on the
internal control systems of the department and conducting technical research. The
technical research aspect of the job involves the preparation of law interpretations for
the approval of management. The officer is also responsible for assisting in the research
and preparation of the department’s position in cases submitted to the Appeal
Commissioners and the Court of Appeal. Other duties include:
1. Interpreting and reviewing tax legislation
2. Providing legal opinion on various tax issues
3. Drafting amendments to tax legislation
4. Researching law, investigating facts, preparing draft documents for discussion and
approval by management
5. Representing the Department in negotiating Double Tax and Tax Information Exchange
Agreements with other countries
THE OFFICE OF THE DEPUTY COMPTROLLER- The objections unit provides taxpayers with
an independent and expeditious reconciliation of assessments that are under
objection. The officers resort to resolving tax grievances on a basis which is fair and
impartial to the government and the taxpayer without resorting to litigation. Where
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there is still disagreement on the outcome of an objection, the taxpayer has the right to
lodge an appeal to the appeal commissioners. This unit also handles requests by
taxpayers for reassessments to account for additional claims previously omitted by
them.
ADMINISTRATION- The officers of this unit are responsible for the physical needs of the
department and attend to personnel, finance and general office matters. Refunds also
falls under this unit and the officers of this subunit are responsible for processing and
mailing refund cheques to taxpayers and maintaining accurate records as to the
encashment of these cheques. Another subunit which falls under the administration
unit is the mail room which serves as a centralized unit for processing mail, and ensuring
their proper distribution for appropriate action.
DATA PROCESSING- The purpose of the data processing section is to assess taxpayers for
all tax types in accordance with the relevant tax laws. Key responsibilities:
1. Generating notices of assessments to inform taxpayers of their liability or refund
2. Providing taxpayers with the relevant remittances and pertinent information
3. Producing reminders and estimated assessments to non-filers for the relevant tax types
4. Producing installment notices, installment reminders and estimated installments
5. Creating files and registering related documents for all taxpayers on the database
6. Storing all taxpayer files and related documents
7. Processing and editing remittances received for the relevant tax types
COLLECTIONS-The staff of this section are responsible for the collection of the taxes,
including penalties and interest, which fall under the jurisdiction of the Inland Revenue
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Department, and maintain accurate records of these payments. This section is sub-
divided into:
1. Cash Unit- This Unit is responsible for receiving and accounting for all tax payments
received.
2. Corporation Tax Unit- This Unit is responsible for the timely collection of income tax,
both current and arrears, from all companies. It is also charged with the responsibility
of enforcing collection action against delinquent corporations.
3. Individual and Miscellaneous Taxes Unit- This Unit is responsible for the timely
collection of income tax and miscellaneous taxes, both current and arrears, from all
individuals and individual enterprises. It is also charged with the responsibility of
enforcing collection action against delinquent individuals and traders.
4. Enforcements Unit- The Enforcement Unit is responsible for the collection of all
outstanding taxes from delinquent taxpayers.
AUDIT- The audit program is directed at taxpayers, who have sources of income other
than regular salary generally, self employed persons, professionals, business people and
corporate taxpayers. The program verifies that the self-assessment system is working
properly this usually involves the examination of taxpayer books and records. Audits
vary with the complexity of the taxpayers return and involve limited or detailed
examinations of the taxpayer’s records. This may take from a few days to several weeks
to complete. The records of small businesses, professionals and large corporations may
be audited.
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PROPERTY TAX- The objective of the property tax section is to value and assess all
properties in accordance with the land and house tax ordinance. The unit is staffed by
valuation surveyors and assistants. Their main duties are:
1. To conduct valuation of properties
2. To maintain accurate valuation records
3. To compile market data and carry out market analyses for property tax purpose
OBJECTIONS
Each section is managed by an Assistant Comptroller who is responsible for performing specific
duties.
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Rules and Regulations
THE RULES AND REGULATIONS OF THE ORGANIZATION ARE AS FOLLOWS:
1. An officer shall discharge the duties assigned to the post to which he is appointed and
any other related duties that his Permanent Secretary or Head of Department, at any
time, call upon to discharge, and such other special duties as he may be called upon to
perform in the public interest.
2. The normal working hours of work of public officers are thirty-seven and one half hours
in each week. Permanent Secretaries and Head of Departments may require any or all of
the staff to work temporarily for long hours than those prescribed whenever the public
interest the warrants it.
3. Officers who are regularly required by circumstances beyond their own control to work
outside normal working hours shall be paid overtime at prescribed rates.
4. No officer shall absent himself from duty during working hours without permission from
the Permanent Secretary or Head of Department in which he works or such other
officers as may be authorized to give such permission.
5. An officer who absents himself from duty without permission, expect for illness or other
unavoidable circumstances shall render himself liable to disciplinary action.
6. Officers shall be regular and punctual in their attendance. In each government office
and attendance register shall be kept in which each officer shall record daily the hour of
his arrival at and the departure from office and sign the entry.
7. An officer shall not at any time engage in any private activity which might:
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8. Bring the officer or the government into disrepute
9. Conflict with his official duties or responsibilities
10. Place him or give the appearance of placing him in a position to use his official position
for his private benefit
11. Make him unavailable for the reasonable out of hours or official commitments
12. Officers are not permitted to undertake paid work for the public boards or committed
without previously obtaining the sanction of the appropriate service commission.
13. No officer shall sign or procure signatures to any public petition against the declare
policies of the government.
14. No officer, whether on duty or leave of absence, shall:
a) Act as editor of any newspaper, magazine or periodical or take part directly or
indirectly in the management thereof or
b) Contribute to, whether anonymous or otherwise, or publish in newspaper,
magazine or periodical or otherwise cause to be published in any manner, in
St.Lucia or elsewhere, anything which maybe reasonably be regarded as of
political or administrative nature
c) Allow himself to be interviewed on questions of public policy, or any matter of a
public or administrative or the security of any state or territory
15. Unless authorized by the Minster in writing, no officer shall make public or
communicate to the press or to unauthorized individuals any documents, papers or
information which may come into his possession n his official capacity or make private
copies of any such documents or paper.
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16. Public officers shall not solicit or accept gifts for services rendered in their official
capacity.
17. Public officers shall be liable to disciplinary action if they continually subject themselves
to serious pecuniary embarrassment.
18. Public officers who go on strike except on the summons issued by the recognized Union
violate the terms of their employment and render themselves liable to dismissal.
19. Public officers and employees are expressly forbidden to give any unauthorized person
information relating to the business of the public service.
20. Impression of official seal shall not be given to any private person.
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Company’s Culture
A culture is the values and practices shared by the members of the group. Company Culture,
therefore, is the shared values and practices of the company's employees. Company culture is
important because it can make or break your company. Company cultures evolve and they
change over time. As employee leave the company and replacements are hired the company
culture will change. These changes may be positive, or they may not. Here are some
characteristics of company cultures used in the Inland Revenue Department:
Mission clarity
Employee commitment
High integrity workplace
Strong trust relationships
Effective systems and processes
Commitment to learning and skill development
Emphasis on recruiting and retaining outstanding employees
High accountability standards
Strong communication with all employees regarding policies and company issues
Strong company leaders with a strong sense of direction and purpose
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Types of Forms
These are various forms which are used by the Inland Revenue Department:
1. Returns
TD Form IT-1 - INDIVIDUAL INCOME TAX RETURN used by INDIVIDUALS
Who files: This form is to be completed and submitted with supporting documents by
Individuals who are:
Self-employed
Employed under Pay As You Earn and have other sources of income, in addition to
their salaried or wages
Not employed but having income from various sources
Filing date is 31st March of the following year.
2. Property Tax Clearance Form
3. Employee’s Declaration (Tax Code)
4. Clearance Application Form
5. Sole Proprietor Form (To be filled with return if business is owned)
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Facilities
Facilities at the Inland Revenue Department:
1. Equipment:
Fax machine
Printer
Scanner
Telephone (With various extensions)
Computers
2. Building:
Kitchen
Offices
Cashier Booth
Bathroom (Male and Female)
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Sports Club
The Inland Revenue Sports Club was duly registered with the Ministry of Sports in 1984. It was
created to:
1. Foster a spirit of harmony and goodwill among the staff of the Inland Revenue
Department
2. Engage members in sporting activities to encourage comradery and at the same time
promote their well being
3. Engage in sporting activities with other Sport Clubs within the Public Service and the
wider society
4. To establish and maintain relations with similar regional and international organizations
Games
The games began in 1998 with St. Lucia being the inaugural host. The event was created to
foster integration with sister Inland Revenue Departments in the region. To date all countries
named above have played host to the games with the exception of Guyana who began
participating in 2006.
The five day event is much more than a period of fun and frolic for tax officials. It is also an
opportunity to share experience and ideas in an informal setting. In this era of the CARICOM
Single market and Economy, member countries are mandated to share resources (including
personnel) and undertake harmonization of legislation, particularly in the area of taxation and
trade. The Inland Revenue Games is one of the channels to successfully achieve this mandate.
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Office Layout Diagram
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Job Description
JOB TITLE : Assessment Officer
REPORTS TO : Officer-In-Charge of the Vieux Fort Tax Service Center
A. RELATIONSHIP AND RESPONSIBILITIES
I. Reports to the Officer-In-Charge of the Vieux Fort Tax Service Center
II. The Officer in responsible for capturing all remittances forms for all tax types in
SIGTAS and producing notices of assessments for all tax types and tax payers.
B. DUTIES
I. Produce assessments for each tax type for each tax payer who has filed a
remittance form/return by:
a. Verifying if each remittance/return is complete
b. Capturing the information on the remittance/return in SIGTAS
c. Verifying that each remittance/return has been properly entered in
SIGTAS
d. Triggering the assessments calculations
e. Correcting any errors signaled by SIGTAS
f. Submitting assessments submission/correction form with batches for
review
g. Printing notices of assessments
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h. Preparing the notices of assessments for mailing and forwarding them to
mailroom for mailing to the taxpayer
C. Produce PAYE reconciliation assessments by:
I. Verifying PAYE and Contact Tax remittances are complete
II. Capturing all TD4, TD5 and Contract Tax information in SIGTAS
III. Capturing the PAYE and Contact Tax remittance form information on SIGTAS
IV. Printing the PAYE and Contact Tax notice of assessments
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Comments/Recommendations/Suggestions
Students which undergo training in government departments should at least be given a
sum of money to make up for their expenses on bus and food.
More males should be employed within the Inland Revenue Department since there is
only one (1) male and eight (8) females.
Internet should be fully restored on every computer in the workplace to enable
efficiency and effectiveness. Instead of removing the internet completely the websites
should be blocked.