Services

The Inland Revenue Department office operates from within the Government Headquarters site in Brades, here on Montserrat. The Department is structured along functional lines, in keeping with international best practice. The four key functional areas are:

  • Assessment and Compliance
  • Valuation Services
  • Audit
  • Taxpayer Service, Education and Administration

Assessment and Compliance

Assessment and Compliance Unit deals with the examination of documents and the preparation of annual assessments for Income, Corporation and Property Tax purposes and ensuring that taxes as assessed are paid on time. This unit also holds responsibility for the prosecution of defaulters.

The Assessment and Compliance Manager holds responsibility for the management of this unit.

Valuation

The Valuation section conducts all research and site visits to collect data which is used to update databases and determine the Taxable value of property, which is a key factor in determining the amount of Property Tax payable. Advice is provided to the Government on property issues.

The Valuation Officer heads this unit.

Audit Unit

Audit is conducted to ensure that there is no loss of revenue. A review of records is also conducted to ensure that the submissions are in keeping with International Standards and local legislations; this process is effectively to reduce or highlight the risk to Revenue.

The Audit Manager manages and oversees this unit.

Taxpayer Service, Education and Administration

The Taxpayer Service, Education and Administration unit deals with the management of human, physical and financial resources and is also responsible for providing information and educational services to taxpayers. This includes the operation of the taxpayer helpdesk and the preparation and dissemination of data about deadlines, changes in requirements and any other information that may assist taxpayers Work permit certificates are issued within this section.

The Comptroller holds key responsibility for this unit carrying out its function..