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Inland Revenue
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."

Guides

ABST Registration guide - March 2006
F01 Corporation Income Tax Preparation Guide
Capital Allowance Depreciation Rates - 2006
F49 Personal Income Tax Return - Preparation Guide 2005
PIT Instalment Monthly Declaration Guide (2005)
PIT Instalment Monthly Declaration Guide For Partnerships (2005)
Guide For Employers
F47 - Pay As You Earn (PAYE) Employer's Guide 2006
F48 - PAYE Annual Declaration - Completion Guide 2005
PIT Instalment Monthly Declaration Guide (2006)
PIT Instalment Monthly Declaration Guide For Partnerships (2006)

Tax Forms

F01 - Taxpayer's Receipt

Registration Forms

ABST Registration Form
Supplement to Registration
F14 - Individual Registration Form (Sole Proprietors)
F15 - Non-Individual Registration Form (Corporation, Partnership, Government Body, Coop(Cooperative), Trust, Non Profit
F19 - Registration of An Individual As An Employee

Sample Remittance Forms

F47 - Pay As You Earn (PAYE) Monthly Remittance Form
F48 - Pay As You Earn (PAYE) Annual Declaration Form
F49 Annual Personal Income Tax Return 2005
F50 - PIT Instalment Monthly Remittance Form
F51 - PIT Partnership Instalments Remittance Form
F55 - Return of Remuneration Paid and Tax Deducted Employee Specific Information (Click Here To Download A PDF Copy)
F55 - Return of Remuneration Paid and Tax Deducted Employee Specific Information (Click Here To Download An Electronic PDF Version - Form Can Be Filled Out and Submitted Online - E-Form)

APPENDICES

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 - (Transitional Provisions and Consequential Amendments) Bill 2006
The Basket of Essential Goods, ABST Zero-Rated Goods and Recommendations for Additions to The List of Price Controlled Goods
List of Essential Goods
(ABST) - Not An Additional tax But A Reformed Tax System
Antigua and Barbuda Sales Tax (ABST): Presentation to Chamber of Commerce & Employers’ Federation
Antigua and Barbuda Sales Tax (ABST): Presentation on draft ABST law - What do all these Concepts Mean
Antigua and Barbuda Sales Tax (ABST): Presentation on draft ABST law - Basic Concepts
Antigua and Barbuda Sales Tax (ABST): Not an Additional Tax but Part of the Reformed Tax System Presentation
ABST Proposed Draft Legislation
Brochure - Keeping ABST Records
Brochure - ABST and the Consumer
Brochure - ABST Visits by ABST Officers
Brochure - ABST Registration
ABST Explanatory Memorandum

Presentations

Introduction to Personal Income Tax
Employers and Personal Income Tax Presentation


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