In this edition we brought to you an important update in the Nevis jurisdiction[1], as the St. Kitts & Nevis (SKN) Inland Revenue Department (IRD) announced that all entities registered under the Nevis Business Corporations Ordinance and the Limited Liability Companies Ordinance in Nevis will be required to file a Simplified Tax Return (STR).

The directors/managers of each entity will be required to sign a declaration and provide information regarding matters such as their tax residence, activities and income etc. The STR process was due to start on 18 August 2020 and to be completed by 26 August 2020.

The Agents of the Corporations, Morning Star Holdings Ltd (MSH) & Meridian Trust Company Ltd (MTC) have formally written to the SKN IRD to state the position regarding the timeframe for compliance, to request an extension to file the STR’s and to request a meeting to discuss the announcement.

Once we have clarity regarding the requirements for satisfying the EU/OECD, we will provide a further update and details on next steps.

Should you need our consultation, do not hesitate to contact us today: mci@candaladvisors.com

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[1]Saint Kitts and Nevis, officially known as the Federation of Saint Christopher and Nevis.