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Fiscal Incentives Act Chapter 15.16.

Pays/Territoire
Sainte-Luce
Type du document
Législation
Date
1974
Source
FAO, FAOLEX
Titre complet
An Act to give effect to the agreement on harmonization of fiscal incentives to industry.
Sujet
Agriculture et développement rural
Mot clé
Législation de base Commerce/industrie/sociétés Mesures fiscales et de marché Subvention/incitation
Aire géographique
Amériques, Caraïbes, Amérique latine et Caraïbes, Atlantique Nord, Petits états insulaires en développement
Résumé

This Act sets forth provisions on local added value, determination of the value of the component imported from a Member country, procedures for the approval of the enterprise and product, import certificate issued to the approved enterprises, restrictions on sale of purchased products, exemptions from income tax, and trade facilitations. The approved enterprises shall register imported and purchased products and these records shall be inspected by the Controller of Customs. An approved enterprise may be granted a benefit under this Act if it is classified as a Group I, Group II or Group III Enterprise. The Cabinet may make regulations for the implementation of the provisions of this Act.

Texte intégral
Anglais