Like most Public Offices, we know that some of our success lies in delivering excellent service to you, our Customer. This Customer Service Charter sets out our commitment to provide our Customers with the service you can expect. We provide quality, consistent information, support, advice and assistance.

To ensure the protection of your confidential information, we handle all information in accordance with the Public Service Ordinance and the Revenue Department’s Oath of Confidentiality.

We are open and transparent about our processes and this Charter and other information is published on our Website and Facebook page.  We aim to provide consistent and clear information across our communication channels.

Our business dealings with you will be conducted with integrity and honesty and every customer is treated equally.

Services rendered at the Revenue Department are listed below followed by the procedures:

FORMS

Business Licence Forms:

Business Licence forms are distributed via email or printed upon request.

These include:

• Business Licence Application or Renewal Form
• Business Licence Application or Renewal Checklist
• SIGTAS Registration Form
• Cancellation Form

Registration Forms:

Registration forms for the following revenue streams are always available at the Revenue Department:

• Hotel & Tourism Tax
• Vehicle Hire Stamp Duty
• Domestic Financial Services Sales Tax
• Insurance Premium Services Sales Tax
• Telecommunications Tax

Remittance Forms:

Remittance forms are printed by the 10th of each month and available for pick-up thereafter.

Completed remittance forms should be returned to the Revenue Department for verification prior to payment.  Assistance will be available as needed.

Other Forms:

Notice of Change in Particulars Form is always available at the Revenue Department.

PAYMENTS

Payments can be made to the Revenue Department via Credit or Debit Card or by any form to the Treasury Department.

Penalties are assessed on late payments.

BUSINESS LICENCE

New Applications:

• Completed Business Licence Application forms with full payment and supporting documents are processed and Business Licence Certificates are issued within 2 weeks of the date of application.
• Incomplete applications are returned to the applicant along with a checklist indicating outstanding requirements. The applicant is generally expected to re-submit the application within 2 weeks after which the Revenue Department will follow-up.
• A written notice is issued when an application is denied. Notwithstanding, the applicant may amend or formally withdraw his/her application.
• Request for refund of fees paid can be made if a Business Licence Application is denied or withdrawn. A refund is normally issued within 1 month of request.

Renewals:

• Completed Business Licence Renewal Application forms with full payment and supporting documents is processed and a Business Licence Certificate issued within 1 month of the date of application.
• Incomplete applications will be returned to the applicant along with a checklist indicating outstanding requirements. The applicant is generally expected to re-submit the application within 2 weeks after which the Revenue Department will follow-up.

Certificates:

• Certificates are issued 2-4 weeks after the date of application and must be promptly collected from the Revenue Department.
• A valid photo identification is required to pick-up a Business Licence Certificate
• Certificates must be conspicuously displayed at all times.

Change in Particulars:

• The Revenue Department must be notified in writing of any changes in particulars within 30 days of the change. A Notice of Change of Particulars form is also available at the Revenue Department(RD).

Cancellation:

• Cancellation forms are available upon request.
• The account is reviewed to determine if there are any outstanding fees to the RD. The accounts of Business Licence holders with outstanding amounts will be handed over to collections for follow-up.
• A Notice of Cancellation will be issued within 2 weeks of the date of request.

AUDIT

Audits are conducted to ascertain the accuracy of the information submitted on the remittance forms.  An audit will normally be conducted annually.

Notice of Intent to Audit:

• A Notice of Intent to Audit is issued at least 2 days prior to the Audit.

The notice will prescribe:

• The date
• Time
• Location
• Scope of Audit and
• Records to be made available

The Audit

• Audits are normally conducted at the taxpayer’s premises and entails a comprehensive review of the taxpayer’s books and records.
• The duration of the Audit is contingent on the Audit Scope, the size and nature of the business and availability of records.

Invitation to Discuss Findings

• Prior to the finalization of an Audit, a meeting is conducted with the Taxpayer to discuss the findings.

Assessments:

• Notices of Assessment are issued within 2 weeks of completion of an Audit.
• Payment must be made or an appeal must be lodged with the Magistrate’s Court within 7 days of the service of a Notice of Assessment.

COMPLIANCE

Various strategies are employed to promote voluntary compliance.  These include telephone calls, notices, visits, inspections and court action.

Compliance actions are prompted by any of the following:

• Non Filing
• Non Payment
• Non Registration/ Illegal business operations
• Operating outside of the scope of Licensed activities
• Non notification of change in particulars
• Other infractions under the relevant Ordinances

TAXPAYER SERVICE

Inquiries:

• Customers may contact the offices of the Revenue Department in person, in writing or via Telephone, Facsimile or email listed at the back of this brochure.
• Customers visiting the offices of the Revenue Department are attended to based on appointments, the order in which they arrive and/or the complexity of their requests.
• Emails/letters are responded to within 2 working days of receipt.
• Phone calls or facsimiles are handled in the sequence in which they are received.
• Education:
• A webpage/facebook profile was launched which outlines the mission, mandate and the different revenue streams administered by the Revenue Department.
• Brochures are available at the offices of the Revenue Department and on the Revenue Department’s webpage and Facebook profile listed at the back of this brochure.
• The Revenue Department issues Press Releases announcing legislative changes and general reminders. Legislative changes are also published in the TCIG Gazette.

REGISTRATION

All businesses operating in and from the Turks & Caicos Islands, except those exempt by law, must be in possession of a valid Business Licence.  Additionally, businesses providing a taxable activity (e.g. Vehicle Rentals, Hotel Accommodations, Watersports etc.) must register to charge and remit taxes.

• Taxpayers must submit a completed Registration Form to the Revenue Department on receipt of a Business Licence Certificate and in the case of those exempt, on the commencement of taxable activity.

Registration Notices are issued within 5 days of application.

• Advisory Visits are conducted within 10 days of a Notice of Registration.
• Follow-up Advisory Visits are normally conducted within 90 days of the initial Advisory Visit.
• The Revenue Department must be notified in writing of any changes in particulars within 30 days of the change. A Notice of Change of Particulars form is also available at the Revenue Department.
• Notices are issued in the case of Cancellations.