TERMS AND CONDITIONS GOVERNING THE USE OF THE SAINT LUCIA IRD’S ELECTRONIC TAX SERVICE
The following terms and conditions apply to the access and use of the Electronic Tax Services of the Saint Lucia Inland Revenue Department, in the following referred to as IRD. By accessing or using these services or authorizing others to access or use these services, the person accessing or using these services hereby agrees to be bound by these Terms and Conditions without limitation or qualification. These Terms and Conditions are in addition to the legal and administrative provisions governing the obligation of taxpayers, the operations of IRD and interactions of taxpayers and IRD.
1. Electronic Tax Services
For the purpose
of this document the Electronic Tax Services are referred to as e-Tax
Service, and
the e-Tax service shall consist of the use of, but not limited to, the following
facilities and/or components
I. Registration of person using e-Tax service, referred to in the following as e-user.
II. Registration of e-user for various tax purposes, referred to in the following as e-registration.
III. Filing of tax declarations, returns and supporting documents, referred to in the following as e-filing.
IV. Payment of taxes and other tax related amounts, referred to in the following as e-payment.
All accessed through the use of a personal computer conforming to the specifications contained in these Terms and Conditions and as these may be amended from time to time.
2. Definitions and Interpretation
2.1. "4Cs" means the Caribbean Credit Card Corporation Limited.
2.2. “Acceptable method of communication” means the information exchanged in writing or by means of e-Tax Service facilities between IRD and e-user.
2.3. “Access codes” include the name, password, and any other means of access afforded by IRD to the e-user to gain access to IRD’s e-Tax Service.
2.4. “Business Account” means an account held by the e-user in the bank of the e-user and which the e-user wishes to use for the payment of tax obligations.
2.5. "Confidential Information” means any information that IRD obtains regarding the e-user’s business operation(s) in connection with providing e-Tax Service (including but not limited to any information about any account of the e-user) other than information available through the public domain.
2.6. “Comptroller” means Comptroller of Inland Revenue.
2.7. “Instructions” means all including inquiries and requests for transactions sent by the e -u ser to IRD by any way of acceptable communication method as provided by these Terms and Conditions.
2.8. “IRD” means Inland Revenue Division.
2.9. “Password” means the password of the e-user used to access the e-Tax Service provided by IRD.
2.10. “Tax account” means any tax account kept by IRD in relation to the e-user's tax obligations.
2.11. “Terms and Conditions” means the terms and conditions hereunder and as may be amended and revised by IRD from time to time.
2.12. “User Guide” means the document, which may be amended from time to time, which IRD provides to the e-user, either electronically, digitally, by regular mail or by hand which contains information, procedures and requirements relating to the use of IRD’s e-Tax Service.
2.13. "User ID" is the unique identification of a given e-user; used together with the password it provides secure identification and authentication of person attempting to access e-Tax Service.
3. Registration for e-Tax Service
3.1. A person who intends to avail of the e-Tax Service shall fill, duly sign if on paper and deliver in person or by means of the initial service provided by the e-Tax Service an application form with all requested supporting documents.
3.2. An authorized IRD officer shall evaluate the application for e-user and the submitted supporting documents. At the Comptroller’s discretion, the IRD may grant the approval or reject the application.
3.3. Activation of the registered e -user account/s will take effect twenty-four (24) hours after IRD’s receipt and approval of the application form.
3.4. Upon formal registration to the e-Tax Service, the e-user shall be assigned a User ID or such other means of identification directed by IRD in connection with the e-user's registered accounts.
3.5. The e-user shall be issued an initial temporary password for all electronic services the e-user would like to avail of. The e-user shall be prompted to change the initial temporary password upon the first log in to the e-Tax Service.
3.6. The User ID, together with the password, will be used to access the registered e-user's e-Tax Service.
4. Security Password
4.1. The password shall be for the exclusive use of the e-user in accordance with the Terms and Conditions and/or IRD’s instructions and directions. The password shall not be disclosed to any other person under any circumstance. The e-user shall hold IRD free from any liability arising from access or use of the e-user’s password by a third person, whether such access or use of the third person was with or without the authority of the e-user.
4.2. The e-user shall exercise sufficient care in handling and in using the identification credentials of the e-user and shall be responsible for the use thereof either by the e-user or any third person.
4.3. Instructions and transactions entailing the use of the password shall, in all circumstances and at all times, whether with or without the e-user's authorization, be conclusively binding on the e-user. IRD assumes that the transaction using the password is with the authorized instruction of the e-user and IRD shall not be liable in case the transaction was not so authorized.
4.4. For the security of the e-user, IRD shall automatically disable access to the account in case a wrong password is used four (4) consecutive times. In such a case, access to the e-Tax Service shall be automatically suspended and prohibited. To re-access and reactivate the service, the e-user shall formally request that the e-user's facility access be re-enabled by IRD.
5. Security Procedures
5.1. The e-user shall comply with all security procedures and all other requirements provided by IRD in the User Guide or any amendments thereof from time to time.
5.2. The e-user must take all reasonable precautions to prevent fraudulent or unauthorized use of or access to the e-user’s access credentials and/or other security details.
5.3. The e-user shall take every precaution to ensure the safety, security and integrity of the instructions and transactions when using the e-Tax Service. This includes but is not limited to, ensuring that the e-user ’s electronic equipment is not left unattended while logged into the e-Tax Service, ensuring the equipment is logged off immediately at the completion of each access, not using any personally identifiable information when creating shortcuts or as security access information of the e-user's access credentials.
5.4. The e-user is required to immediately notify and inform IRD in the event:
(a.) The e-user is aware or suspects that a password is known to unauthorized third parties; or
(b.) The e-user have discovered, or suspect irregularities in the use of the e-Tax Service; or
(c.) The e-user's computer is lost or stolen.
5.5. The e-user shall not be liable for instructions received by IRD following such notification and until such time as IRD deems the problem to have been resolved or remedied.
6. Availability of e-Tax Service
6.1. The e-Tax Service is available as a web application accessible through use of an appropriately equipped personal computer. The required minimum screen resolution is 1024 x 768 pixels. The e-Tax Service operates on latest browser versions of Internet Explorer, Google Chrome and Mozilla Firefox.
6.2. The e-Tax Service is currently not available on other devices including mobile telephones of any type.
6.3. The e-Tax Service shall be available to the e-user (7) days a week, twenty-four (24) hours a day. However, the e-Tax Service may be interrupted with or without notice due to maintenance and/or computer, telecommunication, electrical or network failure or for any other reason beyond the control of IRD. Any e-user's transaction performed past due date whether or not due to the e-Tax Service non availability shall not liberate the e-user from timely performing the obligations of the e-user towards IRD.
6.4. In particular concerning the e-payment component of the e-Tax Service, this service is provided by IRD through integration with the 4Cs credit/debit cards and other banking services. E-users wishing to use the e-payment component shall be deemed to have accepted the 4Cs operational terms and conditions, and IRD shall under no circumstance be liable for any cost, damage, delay or non availability of the 4Cs services. Analogically to the previous paragraph, any payment performed past due date, whether or not due to the e-payment components non availability or due to the 4Cs services being unavailable shall not liberate the e-user from the obligation of timely payment.
6.5. The 4Cs operational terms and condition are annexed to these Terms and Conditions and form an integral part of these Terms and Conditions, and by the e-user's signing these Terms and Conditions the e-user accepts the terms and conditions for using the 4Cs´ e-payment sub-component.
6.6. The e-Tax Service is provided by a separate functional entity integrated with the IRD back-office processing facilities. In case of these back-office processing facilities being unavailable, the e-Tax Service will inform the e-user that the instructions received by the e-user will be processed at a later stage.
7. Non Repudiation and Time Stamp
7.1. By signing these Terms and Conditions the e-user and IRD agree upon mutual non repudiation. IRD shall without repudiation accept transactions submitted by the e-user to have been delivered with the same validity as if submitted by traditional methods of personal delivery or delivery by postal service. The e-user shall without repudiation accept any message, request, notification and any other information to have been delivered to the e-user with the same validity as if submitted by traditional methods of personal delivery or delivery by postal service.
7.2. Neither IRD nor e-user can claim the case of non-receiving the transaction, request for transaction, any message, notification and any other information, if non-receiving is due to the technical equipment break down or any other functional unavailability inclusive of the non-availability of communication facilities.
7.3. Except of e-payment transactions, any instruction, transaction, request for transaction, enquiry, notification and any other information received or submitted by the e-Tax Service will be stamped by the IRD technical equipment dedicated for the purpose of e-Tax Service. The time stamp made by the IRD technical equipment will determine if any information from e-user to IRD or from IRD to e-user has been performed on time.
7.4. In particular concerning the e-payment transactions provided through IRD integration with the 4Cs payment services, IRD will accept the time stamp of the 4Cs equipment with equal validity as if stamped by the IRD technical components.
7.5. By signing these Terms and Conditions the e-user accepts indisputably the validity of the time stamp provided by IRD or 4Cs.
8. Description of e-Tax Service
The e-Tax Service comprises an on-line front end system interfaced with the IRD´s back-office tax processing system, currently SIGTAS, but could in principle be any other future tax system. Together the two systems provide the following services:
8.1. Registration of e-users. This function is accessible in principle to anyone wishing to become user of other e-Tax Service functions. Currently the registration for obtaining an e-user account is limited to natural persons, however, a natural person can register also as a representative of a legal entity which is registered as a taxpayer with IRD.
8.1.1. Moreover, a registered natural person may use e-Tax Service functions for their own benefit or for conducting various tax transactions for a non-individual for which he or she is the authorised e-user.
8.1.2. Delegation of authority for representing by proxy another registered e-user or taxpayer is always and unconditionally the responsibility of the requester of such representation. This responsibility includes without limitation the assignment of access rights, the validity period and termination of the representation proxy.
8.1.3. A registered e-user may request the representation of another e-user on-line or by submitting a request using the prescribed form to the IRD e-Tax Service Administrator. A sample of the form for this purpose is found in attachment 1 to these Terms and Conditions, while a sample of the corresponding proxy revocation form is included in the attachment 2.
8.1.4. In order to obtain representation, a legal entity registered as a taxpayer with IRD, shall always submit a written request for representation to the IRD e-Tax Service Administrator using a similar prescribed form. A sample of the form for this purpose is found in attachment 1 to these Terms and Conditions, while a sample of the corresponding proxy revocation form is included in the attachment 2.
8.1.5. A registered e-user or a taxpayer registered with IRD may in principle request and maintain unlimited number of representatives under provisions laid down in article 8.1.2, e.g. a company may authorize several of its employees with the same or different access rights when representing the requesting company.
8.1.6. Natural person representing a company with sufficient access rights may request and delegate his representation proxy to another e-user, whether or not the other e-user is a registered with IRD as a taxpayer. Using this feature under provisions laid down in article 8.1.2, a manager of a company can request the representation services of an external resource, e.g. an accountant or legal adviser.
8.1.7. Any representation becomes active only upon the explicit confirmation of the person requested to become representative. The requested person can approve or reject any request for representation on-line.
8.1.8. In principle, a registered e-user may represent an unlimited number of other e-users and/or taxpayers not registered as e-users.
8.2. On-line registration of taxpayers. These functions are available only to the registered e-users, whether engaged in the taxpayer registration task on own behalf or as a representative of another e-user or taxpayer registered with IRD.
8.2.1. Under provision of article 8.2, a registered e-user may prepare on-line and submit to IRD the application form with attachments for the first time registration of an individual taxpayer.
8.2.2. The registration of a non-individual taxpayer is currently not available.
8.2.3. Under provision of article 8.2, a registered e-user, who is also registered as an individual taxpayer, may prepare on-line and submit to IRD the application form with attachments for any tax type specific registration. This function is currently limited to the VAT registration application.
8.2.4. Upon the successful registration c.f. articles 8.2.1 and 8.2.3, the e-Tax service registration module will submit electronically to the applicant the confirmation of registration and applicable certificates.
8.2.5. Under provisions of article 8.2, a registered e-user may enquire and view the registration data submitted in accordance with articles 8.2.1 and 8.2.3 and amend selected fields according to the IRD business procedures.
8.2.6. Deregistration functions are currently not accessible through on-line services.
8.3. Electronic filing of tax declarations. These functions are available only to registered e-users, whether engaged in the filing task on their own behalf or as a representative of another e-user or taxpayer registered with IRD.
8.3.1. Under provisions of article 8.3, a registered e-user may prepare on-line and submit to IRD several types of tax declaration with attachments currently including the Individual Income Tax return, VAT return, Annual Stamp Tax return and the Employer's Annual Return (PAYE).
8.3.2. Considering the complexity of some forms, a registered e-user may opt for preparing the declaration in steps, i.e. partially completed declaration drafts can be saved for later completion and submission or forms can be deleted and a new draft declaration can be prepared.
8.3.3. The electronic filing functions provide complete formal, arithmetic and logical controls for an easier preparation of electronically available declarations through extensive help and guidance features. It is thus in principle not possible to submit electronically a declaration without all mandatory fields populated with correct type of data and/or declarations showing arithmetic and/or logical inconsistencies.
8.3.4. As an additional feature making the preparation of declaration easy, the electronic filing functions populate the declaration form with all relevant data already kept in the IRD back-office tax processing system, e.g. name, address, phone number and other taxpayer's basic information.
8.3.5. Upon the successful submission of a tax declaration as provided in article 8.3.1, the e-Tax filing module will electronically return the receipt to the e-user with relevant comments, if any. The same confirmation and any comment will also be submitted to the e-user to his registered e-mail address.
8.3.6. Under provisions of article 8.3, a registered e-user may at any time enquire upon the tax balance showing the latest state across all taxes of the affected taxpayer. Depending on the processing status of the IRD back-office tax processing system the shown balance may be updated with the latest transactions.
8.3.7. Depending on the operational status of the IRD back-office tax processing system the e-user may be advised to enquire upon the balance later.
8.3.8. Under provisions of article 8.3, a registered e-user may amend the already submitted declarations in accordance with the IRD´s general business procedures, while observing the same rules as these apply for submission of declaration amendments on paper.
8.3.9. Upon the completion of a declaration processing by the IRD back-office tax processing system, the e-user will electronically receive the applicable assessment which can be used for the payment of the so assessed tax. At this time, at the latest, the tax balance should be updated with the transaction that caused the submission of the tax assessment.
8.4. Electronic payment of taxes. These functions are available only to registered e-users, whether engaged in the tax payment on their own behalf or as a representative of another e-user or taxpayer registered with IRD.
8.4.1. Under provisions of article 8.4, a registered e-user may prepare on-line and pay any taxes for which the taxpayer is registered and irrespective of the tax assessment received electronically or on paper.
8.4.2. In addition, and under provisions of article 8.4, a registered e-user may prepare on-line and pay a lump sum amount to be used against open debit posts according to the existing IRD´s general business rules for coverage sequence and priorities. Any excess amount will be lodged on the suspense account and used for off-setting future tax payment obligations.
8.4.3. Under provisions of article 8.4, a registered e-user may opt for paying taxes using a credit or debit card or for a direct transfer of the amount from the taxpayer's business account. Currently, and expectedly until the full implementation of the ACH facilities in the region, the use of the second option is restricted to the taxpayers` accounts kept in the Bank of Saint Lucia Ltd.
8.4.4. Upon the successful payment transaction, the e-payment module will issue a receipt to the e-user and consequently the payment data will be forwarded for processing to the IRD back-office tax system.
8.4.5. Depending on the processing status of the IRD back-office tax processing system the tax balance may be updated with and show the latest payment transactions.
8.4.6. Depending on the operational status of the IRD back-office tax processing system the e-user may be advised to enquire upon the tax balance later.
8.5. Electronic information submission. These services are available only to registered e-users, whether acting on their own behalf or as a representative of another e-user or taxpayer registered with IRD.
8.5.1. Under provisions of article 8.5, a registered e-user may receive general information submitted by IRD from time to time to all e-users.
8.5.2. Under provisions of article 8.5, and further under provisions of articles 7.1 and 7.2, a registered e-user may receive personal formal notices, including but not limited to assessments, reminders and other formal correspondence submitted to him by IRD.
8.5.3. Under provisions of article 8.5, a registered e-user may at any time submit to IRD additional information or request by e-mail or on-line, depending on the applicable features as IRD may include from time to time in the future versions of the e-Tax Service.
8.6. E-tax Service Help Desk. These services are in principle restricted to registered e-users, whether acting on own behalf or as a representative of another e-user or taxpayer registered with IRD. Relevant contact information is displayed on the home page of the e-Tax Service portal.
8.6.1. Not withstanding provisions of article 8.6, the Help Desk will also assist persons who wish to register as e-users.
8.6.2. Not withstanding provisions of article 6.1, the availability Help Desk services may be restricted to the normal business hours of IRD or to any other period as deemed necessary and provided at IRD´s discretion during specific times of the month or year.
9. Service Charges
9.1. e-Tax Service functions are currently free of charge to the e-users.
9.2. IRD reserves the right to include the provisions for potentially passing on the charges for payments by credit or debit card, if applicable.
9.3. IRD reserves the right for passing on the charges, potentially deriving from the future application and administration of digital certificates. In this case any e-user wishing to terminate the use of e-Tax Service may close the e-user account at no charge.
10. Cancellation of e-Tax Service
10.1. IRD reserves the right to cancel, terminate, or suspend the use of the e-Tax Service granted to any user for any reason, including, but not limited to:
(a.) improper handling or usage of the e-Tax Service;
(b.) death of the natural person to whom the e-user ID is assigned;
(c.) violation of these Terms and Conditions or any amendments thereof by the e-User.
10.2. The e-user may cancel or terminate access or use of the e-Tax Service by submitting a written request to the IRD e-Tax Service Administrator.
10.3. The e-user's obligations under these Terms and Conditions in general and provisions under section 7 of the same in particular will terminate at the time of the IRD e-Tax Service Administrator's cancelation of the e-user account.
10.4. Cancellation or termination by either party must be effected by either party giving to the other fourteen (14) days notice in writing.
11. Obligations of e-User
11.1. The e-user shall observe and comply with the Terms and Conditions. The e-user hereby acknowledges that the Terms and Conditions have been read and understood by the e-user and that the same shall be adhered to.
11.2. In accordance with provisions laid down in sections 7 and 8 of these Terms and Conditions, the e-user shall accept full responsibility for all transactions made through the e-Tax service with or without the knowledge or explicit authority of the e-user, and shall accept IRD’s record of transactions as conclusive and binding for all purposes.
11.3. The e-user must inform IRD immediately of any changes in his e-mail address, phone number or any other information that can be considered to be of importance or significance for the proper execution of the Terms and Conditions and the use of the e-Tax Service.
11.4. The e-user agrees that the use of the e-Tax Service is at the e-user's own risk and shall assume all risks, errors, omissions and delays incidental to or arising out of the use of the service.
11.5. The e-users shall regularly scan their computers used to access the e-Tax Service, in order to detect viruses and other harmful software, malware and programs and shall use their best efforts to ensure that:
(a.) The computer and system software are free of viral contamination and other destructive codes; and
(b.) No virus is transmitted to IRD’s computer/electronic equipment, hardware and/or software.
11.6. The e-user must ensure that there is a secure internet connection with IRD’s e-Tax Service before accessing the e-Tax Service.
11.7. In the event the e-user suspects that unauthorised transactions have been given by or issued to IRD the e-user shall inform IRD immediately. In such a case the e-user shall permit IRD, upon its request, to check the e-user’s hardware and software applications for which purpose copies of relevant files and/or documents may be made by IRD. The e-user accepts that liability shall not be ascribed to IRD unless it has been determined that IRD’s equipment is at fault.
11.8. In the event the access codes do not afford access to the e-Tax Service the e-user shall inform IRD immediately. The e-user shall permit IRD, upon its request, to check the e-user’s hardware and software applications for the purpose of rectifying the problem.
12. Liability of IRD
12.1. IRD will not be liable for any losses resulting from circumstances over which it has no direct control, including, but not limited to, the failure of electronic or mechanical equipment or communication lines or other interconnection problems, severe inclement weather, earthquakes, floods or other such events.
12.2. IRD does not warrant the accuracy, adequacy or completeness of the information and materials provided under the e-Tax Service arrangements, and expressly disclaim liability for errors or omissions in such information and materials.
12.3. IRD does not warrant or represent that access to the whole or part of the e-Tax Service, or information and/or functions herein will be provided uninterrupted or free from errors or free from unauthorized third party interception or that any identified defect will be corrected, or that there will be no delays, failures, errors, omissions, or loss of transmitted information, or that no viruses or other contaminating or destructive properties will be transmitted or that no damage will occur to the computer of the e-user.
12.4. IRD, including its Comptroller, managers and officers shall in no event be liable for any loss or damages howsoever arising whether in contract or any other basis, including without limitation, actual, consequential, nominal, or other damages and expenses arising in connection with the access or use or the inability to access or use the e-Tax Service, or reliance on the information contained therein, or for any technical, hardware or software failure of any kind, or the interruption, error, defect, omission, delay in operation or transmission, computer viruses or line or system failure, even if IRD is advised of the possibility of such damages, loss or expenses.
12.5. With the exception of gross negligence by IRD, IRD shall not be liable for any damage, consequential damage and/or expense which is directly or indirectly derived or arises from:
(a.) IRD’s services not being wholly or partially available;
(b.) Change, suspension and/or termination of the IRD e-Tax Service;
(c.) The non-execution or untimely execution of transactions;
(d.) The non-functioning or inadequate functioning (or malfunctioning) of the Access Codes.
12.6. The non-functioning or inadequate functioning of the communication method(s), or any other malfunctioning, does not necessarily indicate that transactions have not been executed. In such event the e-user shall have to enquire of IRD with respect to the status of the transactions submitted (or pending) by contacting the IRD e-Tax Service Administrator during normal business hours.
12.7. The e-user hereby indemnifies IRD and holds IRD harmless from and against any and all losses, expenses, claims, charges arising directly or indirectly as a consequence of any and all acts and omissions by the e-user under the Terms and Conditions, including but not limited to any breach of the Terms and Conditions, any violations by the e-user of any applicable law, any failure to maintain the safety of the security of IRD’s security details and any third party claim arising out of or relating to the e-user’s use of or failure to use the access codes issued by IRD.
12.8. The failure of IRD to exercise or enforce any right or provision of these Terms and Conditions shall not constitute a waiver of such right or provision.
13. Amendment or Modification of Terms and Conditions
13.1. IRD hereby reserves the right to amend the Terms and Conditions as it may deem necessary in the best interests of IRD and the e-users. In such event IRD will endeavor to provide the e-user with at least thirty (30) business days prior notice of any such change, unless this is not reasonably practicable so to do.
13.2. The amended Terms and Conditions shall be communicated to the e-user by mail, e-mail and/or by posting notice of such amendment on IRD’s website and/or in any conspicuous place at the offices and/or branches of IRD or in such form or manner determined by IRD.
13.3. It shall be the responsibility of the e-user to be informed of any amendments to the Terms and Conditions. Retention of the e-Tax Service constitutes acceptance of these Terms and Conditions and subsequent amendments thereof.
13.4. Save and except for amendments of the Terms and Conditions as a result of a change of law which shall take effect immediately, any other amendment of the Terms and Conditions shall be binding on the e-user thirty (30) days after the e-user has been informed thereof.
13.5. If the e-user does not agree to such amendments, the e-user shall inform IRD accordingly by notice in writing within the said period and upon receipt of such notice IRD shall cancel the e-user's access to the e-Tax Service.
14. Confidentiality
14.1. IRD will not communicate or disclose the e-user's confidential information to third parties unless IRD is required to do so pursuant to the Laws of Saint Lucia or any other applicable law.
14.2. In addition to the disclosure in the preceding clause the e-user agrees that IRD may disclose confidential information relating to the e-user without the e-user's prior consent to any of his representatives operating on his behalf under these Terms and Conditions.
15. Notices
15.1. Any notice to be given by IRD to the e-user hereunder shall be in writing by registered mail or by courier to the respective addresses of the e-user and IRD as provided in these Terms and Conditions.
15.2. Any such notice shall be deemed to be delivered upon actual receipt.
16. Conflict and Severability
16.1. If any part of these Terms and Conditions is determined to be unconstitutional, invalid or unenforceable pursuant to applicable laws by a court of competent jurisdiction, the other provisions of the Terms and Conditions not so declared to be unconstitutional, invalid or unenforceable shall continue to be in full force and effect.
16.2. These Terms and Conditions expressly includes the following Annexes available for download from IRD’s website and which may be available at any of IRD’s branches.
(a.) Annex A - The 4Cs operational terms and conditions;
(b.) Annex B - e-Tax Service User Guide; and
(c.) Annex C - e-Tax Service application form.
16.3. In the event of a conflict between the Annexes mentioned herein and the Terms and Conditions the latter shall supersede and prevail.
17. Governing law
17.1. These Terms and Conditions shall be governed by the Laws of Saint Lucia. Any legal action arising under or by virtue of these Terms and Conditions shall be brought only and exclusively in the courts of Saint Lucia and by accessing or using the e-tax Service, the e-user irrevocably submits to the jurisdiction of such courts.