Government of Antigua and Barbuda

You are here: Home » Government » Forms and Licenses

Inland Revenue

Printer Friendly | Email This Link | Bookmark

Mission Statement

"To effectively administer and apply the tax laws and regulations of Antigua and Barbuda in a fair and equitable manner through the promotion of taxpayer education, voluntary compliance and responsible enforcement in order to support the social and economic well being of all."

Registration Forms (Personal Income Tax)

Supplement to Registration (ABST).

Interactive Registration Forms

	F14 - Individual Registration Form (Sole Proprietors)
	F15 – Non-Individual Registration (Corporation, Partnership, Government Body, Cooperative, Trust)
	F19 – Registration of an Individual as an Employee (Employees, Shareholders, Partners)
	F19- F19(A) Employee Tax Deduction Declaration and Registration

Guides (Personal Income Tax, Corporation Income Tax)

	Guide For Employers
	PIT Instalment Monthly Declaration Guide (2006)
	PIT Instalment Monthly Declaration Guide For Partnerships (2006)
	F47 - Pay As You Earn (PAYE) Employer's Guide 2006
	Capital Allowance Depreciation Rates - 2006

Corporation Income Tax)

	F01 – Corporation Income Tax Preparation
	F01 – Income Companies Annual Declaration

Interactive Return Forms

	F12 - Insurance Levy Monthly Declaration
	F47 – PAYE Monthly Declaration
	F47 - F47(A) Emoluments and Tax Deducted for the month
	F48 – PAYE Annual Declaration
	F49 – Annual Personal Income Tax Return
	F50 – PIT Instalment Monthly Declaration
	F51 – PIT Partnership Instalment Monthly Declaration
	F55 – Return of Remuneration Paid and Tax Deducted (this link is currently there as the E-Form

APPENDICES (Personal Income Tax)

	Appendix A: Tax year 2006 Tax Liability Calculation
	Appendix B: Income from Self-Employment/Partnership
	Tax Deduction Tables
	F49 Appendix B Income from Business and Partnerships
	F49 Appendix C Income from Property Rental
	F49 Appendix D Income from Other Sources

Antigua And Barbuda Sales Tax (ABST)

	ABST Regulation 2006
	ABST Registration Certificate

Brochures

	ABST and the Consumer
	ABST Visits by ABST Officers
	ABST Registration
	Keeping ABST Records

ABST Forms

	ABST 001 – Application Registration Form
	ABST 001a – Suplement to Registration
	ABST 002 – Application to Change or Cancel Registration
	ABST 003 – Tax Remittance and Return
	ABST 004 – Application for Refund Registered Persons
	ABST 005 – Application for Refund and Non-registered
	ABST 006 – Schedule of Purchases

Guides

	Antigua and Barbuda Sales Tax - Consumer Guide
	Antigua and Barbuda Sales Tax - Registration Guide
	Antigua and Barbuda Sales Tax - Refund Guide
	Antigua and Barbuda Sales Tax - Return and Payment Guide
	Antigua and Barbuda Sales Tax - Guide Keeping Proper Records
	Antigua and Barbuda Sales Tax - Guide on Apportionment
	Antigua and Barbuda Sales Tax - Accounting for ABST
	Antigua and Barbuda Sales Tax - Accounting Worksheet
	Antigua and Barbuda Sales Tax - Pricing Requirements
	Antigua and Barbuda Sales Tax - Importer and Exporter Guide
	Antigua and Barbuda Sales Tax - What is an ABST Invoice

ABST General Information

	ABST - Automobiles
	ABST Greater - Lower than Consumption Tax Rate
	ABST = Consumption Tax Rate
	Did You Know 1st Insert
	Did You Know 2nd Insert
	Did You Know 3rd Insert
	ABST - Price of Imported Goods

ABST Information for Consumers

	ABST - Consumer Town Hall Presentation 2007-01-18
	ABST - Automobiles
	ABST - Effect of Prices
	ABST - Price of Imported Goods
	ABST - Pricing
	ABST - Sales Receipt
	ABST - Pricing on Imports

ABST Information for Registrants

	ABST - Books and Records
	ABST - TIN
	ABST - Filing and Self Assessment
	ABST - Input Tax Credits
	ABST - Invoicing For Registrants
	ABST - Attention all Restaurant Operators and Caterers
	ABST - Consumer Pricing
	ABST - How will ABST Affect Prices
	ABST - Pricing Requirements

ABST Information for Traders

	ABST Notice - Customs Duty and Tax Codes
	ABST Notice - Duty and Tax Calculations for ABST
	ABST Notice - Export Procedures
	ABST Notice - Requiring Registration by Importers and Exportes

Presentations

	Introduction to Personal Income Tax
	Employers and Personal Income Tax Presentation

| | | | | | |