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Inland Revenue Department (Saint Kitts and Nevis)

Applies the rule

Administers Kittitian taxes and publishes the tax statutes it applies.

The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.

www.sknird.com

Cannot be cited for

It must not be cited for current rates. The income tax Act it publishes is a revision as at 31 December 2002 that explicitly omits later material, so it is safe only for the 1980 provision disapplying the charge to individuals, which nothing has reversed.

Re-check every

180 days

Publication rhythm

Static; its Act PDFs are dated years after the revision they carry.

Re-check triggers

a budget · any income tax amendment act

Facts resting on this publisher · 2