Advanced Search

ABST (Transitional Provision & Consequential Amendments) Act 2006

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
es Tax 2006.pmd
ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

1

Short title and
commencement.

ANTIGUA AND BARBUDA

No. 5 of 2006

AN ACT to introduce a broad based tax on the consumption
of goods and services in Antigua and Barbuda by providing for
the imposition and collection of an Antigua and Barbuda Sales
Tax, and for related matters.

[ [ Published in the Official Gazette Vol. XXVI
No. 52 dated 14th September, 2006. ]

ENACTED by the Parliament of Antigua and Barbuda as fol-
lows—

PART I

PRELIMINARY

1. (1) This Act may be cited as the Antigua and Barbuda
Sales Tax Act, 2006.

(2) Subject to subsection (3), this Act comes into force on
such day as the Minister may by Order appoint.

(3) The following sections of this Act come into force on the
day the Governor-General gives his assent:

(a) section 59;

[ L.S. ]

I Assent,

James B. Carlisle,
Governor-General.

5th September, 2006.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.2 The Antigua and Barbuda Sales
Tax Act, 2006.

(b) to the extent necessary to give effect to section 59,
Part III;

(c) sections 49, 50, 51, 53, 58, 62, 63, 65, 74, 75, 76, 78, 79,
82, 83, 85, 86, 89, 90, 94, 96; and

(d) Parts XX, XXI, and XXII.

2. (1) In this Act, unless the context requires otherwise—

“ABST” or “Antigua and Barbuda Sales Tax” means the
tax imposed under this Act, and includes any amount,
including interest or a penalty payable under this Act, to
the extent that it is treated as ABST for the purposes of
this Act, and the absence of a specific reference to the
inclusion of such amounts in a particular provision should
not be taken to imply that they are not included in the
ABST referred to in that section;

“ABST adjustment event” has the meaning given in
section 16(1), including as affected by section 17;

“ABST credit note” or “credit note” means a document
that a supplier is required to issue under section 34(1);

“ABST debit note” or “debit note” means a document
that a supplier is required to issue under section 34(2);

“ABST-exclusive fair market value” means the fair market
value of a supply or thing, reduced by an amount equal to
the tax fraction of that value if it was worked out on the
basis that the transaction price would include ABST;

“ABST invoice” means a document that a supplier is
required to issue under section 32(1);

“ABST properly chargeable,” in the context of an ABST
adjustment event, means the ABST that would have been
chargeable if the ABST adjustment event had taken place
before the value of the supply was calculated, and, if the
supply is a reverse-charged supply under section 18,
before the extent of the supply was determined;

“ABST return” or “return” means a return, including an
amended return, that a taxable person is required to lodge

Interpretation.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

3

under Division 1 of Part X or under any other provision of
this Act or any Act dealing with the administration of this
Act;

“acquisition,” in relation to the recipient of a supply,
means:

(a) the receipt of the goods or services supplied to the
recipient by the supplier;

(b) the receipt of the goods or services by another
person at the instigation of the supplier or under an
agreement between the supplier and the recipient;
and

(b) if another person is treated as making a supply to
the person under this Act or the Regulations, a
corresponding receipt of that supply;

“aircraft’s stores” means stores for the use of the
passengers or crew of an aircraft, or for the service of an
aircraft;

“approved form” means a form approved under this Act
or under any Act dealing with the administration of this
Act;

“approved non-profit body” means a person designated
as such in the Regulations;

“body of persons” means:

(a) a body politic, corporate, or collegiate; and

(b) a company, fraternity, fellowship, partnership, or
society of persons, whether corporate or
unincorporate,

and includes a joint venture and a trust;

“capital asset” means an asset, whether tangible or
intangible, acquired by a person for use in the person’s
taxable activity but does not include:

(a) consumables or raw materials; or

ANTIGUA
AND

BARBUDA

No. 5 of 2006.4 The Antigua and Barbuda Sales
Tax Act, 2006.

(b) an asset acquired for the principal purpose of resale
in the ordinary course of carrying on the person’s
taxable activity, whether or not the asset is to be
sold in the form or state in which it was acquired;

“Commissioner” means the Commissioner of Inland
Revenue appointed pursuant to the Inland Revenue
Administration Act;

“company” means an incorporated or unincorporated
association or body of persons created or recognised under
a law in force in Antigua and Barbuda or elsewhere, but
does not include a partnership or trust;

“Comptroller” means the Comptroller of Customs
appointed pursuant to the Customs (Control and
Management) Act 1993.

“condominium body corporate” means a body corporate
established under section 4 of the Registration of
Condominium Titles Act CAP.376, or any similar person
including, without limitation, a trust, a company, or other
person if the units in the trust, shares in the company, or
other membership interests in the person carry with them
an entitlement for the holder to occupy any land or part
thereof for any period;

“consideration” has the meaning given in section 3;

“exempt,” in relation to a supply or import, means—

(a) a supply or import that is specified as exempt under
this Act, in a Schedule to this Act, or under the
Regulations; or

(b) a supply of a right or option to receive a supply that
will be exempt;

“exempt use” means the use of goods or services to make
an exempt supply including where:

(a) goods or services initially acquired for the purpose
of making supplies other than exempt supplies, or
purposes including such purposes, are in fact used
or consumed wholly in making exempt supplies; or

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

5

(b) goods or services are initially used wholly or partly
for making non-exempt supplies but at a later point
in time (the time of the exempt use) an intention is
formed to use them thereafter wholly in making
exempt supplies,

and for this purpose, a wholly exempt use includes a use
predominantly to make exempt supplies, if any use for
other purposes of the taxable activity will constitute less
than 10% of the use of the goods or services;

“export,” in relation to a supply of goods, means the goods
are delivered to, or made available at, an address outside
Antigua and Barbuda, and for this purpose evidence of—

(a) the consignment or delivery of goods to an address
outside Antigua and Barbuda; or

(b) the delivery of the goods to the owner, charterer, or
operator of a ship or aircraft engaged in international
transport for the purpose of carrying the goods
outside Antigua and Barbuda is considered
sufficient evidence that the goods have been
exported, in the absence of proof to the contrary;

“face value”, in relation to a voucher, means a monetary
amount stated on the voucher (whether visibly,
electronically, or otherwise, including where the amount
is intrinsically connected with the voucher by means of a
unique identification number or some other means of
linking the voucher with the amount), which represents
the value of supplies of goods or services for which the
voucher is redeemable;

“face value voucher” means a voucher which entitles the
holder to receive a supply or supplies of goods or services
up to the face value of the voucher;

“fair market value” has the meaning given in section 4;
“finance lease” means—

(a) a hire purchase agreement; or

(b) a lease, other than a lease of land, that is treated as
a finance lease under international financial
reporting standards;

ANTIGUA
AND

BARBUDA

No. 5 of 2006.6 The Antigua and Barbuda Sales
Tax Act, 2006.

“gambling event” means:

(a) the conduct of a lottery or raffle, or similar
undertaking; or

(b) a race, game, sporting event, or any other event
which has or is intended to have an outcome;

“gambling supply” means:

(a) a supply of a ticket (however described) in a lottery,
raffle or similar undertaking; or

(b) the acceptance of a bet (however described) relating
to the outcome of a gambling event;

“goods” means real property or tangible personal property,
but does not include money;

“government entity” means—

(a) the Government of Antigua and Barbuda or a
department, division, or agency of Government;

(b) an Antigua and Barbuda statutory body, agency, or
authority; or

(c) a body, agency, or authority owned or operated by
the Government of Antigua and Barbuda; and
includes:

(d) the Antigua Public Utilities Authority;

(e) the Antigua Port Authority;

(f) the Transport Board;

(g) Antigua Fisheries Limited;

(h) the National Parks Authority;

(i) the General Post Office;

(j) the St Johns Development Corporation;

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

7

(k) the National Solid Waste Management Authority;

(l) the Carnival Development Committee

“holiday or hotel accommodation” means:

(a) a supply of accommodation in a building, part of a
building, or a group of buildings (including all
structures within the curtilage thereof) that
constitute an hotel, motel, inn, boarding house, guest
house, hostel, or similar establishment in which
lodging is regularly or normally provided to four or
more persons at a daily, weekly, monthly, or other
periodic charge; or

(b) a supply of accommodation not covered by
paragraph

(a) if the accommodation is held out for use for short
term occupation by individuals other than as their
main residence for continuous periods of less than
45 days, including a supply of accommodation made
under a timesharing scheme;

“import” has the same meaning as in the Customs (Control
and Management) Act;

“importer” has the same meaning as in the Customs
(Control and Management) Act;

“individual” means a natural person;

“input tax,”—

(a) in relation to an acquisition by a person, means the
ABST imposed on the supply to the person of the
goods or services acquired, and

(b) in relation to an import of goods by a person, means
the ABST imposed on that import;

and includes any amount that is treated as input tax under
this Act or the Regulations.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.8 The Antigua and Barbuda Sales
Tax Act, 2006.

“input tax credit” means a credit for input tax allowed under
section 29 or under any other provision of this Act or the
Regulations;

“international assistance agreement” means an agreement
between the Government and a foreign government or
public international organisation for the provision of
financial, technical, humanitarian, or administrative
assistance to the Government;

“international transport” means the supply of the following
types of services—

(a) the services, other than ancillary transport services,
of transporting passengers or goods by road, water,
or air—

(i) from a place outside Antigua and Barbuda to
another place outside Antigua and Barbuda,
if the transport or part of the transport takes
place in the territory of Antigua and Barbuda;

(ii) from a place outside Antigua and Barbuda to
a place in Antigua and Barbuda; or

(iii) from a place in Antigua and Barbuda to a place
outside Antigua and Barbuda;

(b) the services of transporting passengers from a place
in Antigua and Barbuda to another place in Antigua
and Barbuda to the extent that transport is by aircraft
or ship and constitutes “international carriage” as
defined in Article 3 of the Convention on
International Civil Aviation;

(c) the services, including ancillary transport services,
of transporting goods from a place in Antigua and
Barbuda to another place in Antigua and Barbuda
to the extent that those services are supplied as part
of the supply of services to which paragraph (a)
applies and by the same supplier; or

(d) the services of insuring, arranging for the insurance
of, or arranging for, the transport of passengers or
goods to which paragraph (a), (b), or (c) applies;

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

9

“invoice” means a document notifying an obligation to
make a payment;

“lay-away agreement” has the meaning given in section
21(1);

“Minister” means the Minister responsible for finance;

“money” means—

(a) any coin or paper currency (whether of Antigua and
Barbuda or of another country);

(b) a negotiable instrument used or circulated, or
intended for use or circulation, as currency (whether
of Antigua and Barbuda or of another country);

(c) a bill of exchange, promissory note, bank draft,
postal order, money order, or similar instrument; or

(d) whatever is supplied as payment by way of:

(i) credit card or debit card; or

(ii) crediting or debiting an account,

but does not include a collector’s piece or an item of
numismatic interest;

“non-resident” means—

(a) a person who is not resident in Antigua and Barbuda;
and

(b) a person referred to in paragraph (d) of the definition
of resident, to the extent that the person is not treated
as a resident by that paragraph;

“officer” of an unincorporated body means—

(a) in the case of a partnership, a partner of the
partnership;

(b) in the case of a trust, a trustee of the trust; and

ANTIGUA
AND

BARBUDA

No. 5 of 2006.10 The Antigua and Barbuda Sales
Tax Act, 2006.

(c) in the case of any other unincorporated body —

(i) a person who holds office as chairman,
president, treasurer, secretary, or similar office
of the body; or

(ii) if there is no such officer, a member of a
committee that has management of the affairs
of the body; or

(iii) if no person can be identified under sub-
paragraph (i) or (ii), a member of the body.

“output tax,” in relation to a person and to a tax period,
means the ABST chargeable in respect of a taxable
supply made or treated as having been made by the
person during the tax period, and includes any amount
that is treated as output tax in that period under this
Act or the Regulations;

“partnership” means two or more persons carrying on a
taxable activity jointly;

“person” means an individual, a company, a body of
persons, a government entity, a foreign government, or
a local authority, council, or similar body;

“phone card” means a card or similar item in whatever
form it is issued, including electronically, which entitles
the holder to receive telecommunications services up
to its face value, and includes a pre-paid Subscriber
Identity Module (“SIM”) card and a rechargeable card;

“progressive or periodic supply” means—

(a) a supply of goods or services made progressively
or periodically under an agreement or law that
provides for progressive or periodic payments; or

(b) a supply of goods by way of a lease, hire, or
licence (including a finance lease);

“promoter of public entertainment” means a person who
arranges the staging of entertainment to which the
general public is invited, but does not include:

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

11

(a) an educational institution referred to in item 10 of
paragraph (1) of Schedule 4 or the board of
management or a parent teacher association of such
an institution;

(c) a person who provides entertainment on a daily or
weekly basis;

(d) a church incorporated by statute or approved by
the Minister; or

(e) an approved non-profit body;

“real property” includes an estate, interest, easement, or
right, whether equitable or legal, in, to, or out of land,
including anything attached to land or things permanently
fastened to anything attached to land;

“recipient” means the person to whom a supply is made;

“registered,” in relation to a person, means that the person
is registered for ABST;

“registration threshold” means the thresholds set out in
section 9(2);

“Regulations” means regulations made under this Act;

“related persons” has the meaning given in section 5;

“repealed taxes” means the following taxes:

(a) Consumption tax imposed under the Consumption
Tax Act, Cap. 98;

(b) Hotel (bed-night) tax imposed under that name by
the Hotel Tax Act, Cap. 205;

(c) Hotel Guest tax imposed under that name by the
Hotel Tax Act, Cap.205;

(d) Hotel Guest levy imposed under the Hotel Guest
(Levy) Act, Cap.202;

ANTIGUA
AND

BARBUDA

No. 5 of 2006.12 The Antigua and Barbuda Sales
Tax Act, 2006.

(e) Restaurant and Catering Services tax imposed under
the Restaurant and Catering Services Act,1994 ; and

(f) Telecommunications tax imposed under the
Telecommunications Act, Cap. 424;

“representative” means, in the case of:

(a) an individual under a legal disability a guardian or
manager who receives or is entitled to receive income
on behalf of, or for the benefit of, the individual;

(b) a company, other than a company in liquidation the
chief executive officer of the company;

(c) an unincorporated association or body a member of
the committee of management of the association or
body;

(d) the Government an individual responsible for
accounting for the receipt or payment of moneys or
funds on behalf of the Government;

(e) a local authority, council, or similar body an
individual responsible for accounting for the receipt
or payment of moneys or funds on behalf of the
authority, council, or body;

(f) a partnership a partner in the partnership;

(g) a trust, including an estate of a deceased person a
trustee of the trust or an executor or administrator
of the estate;

(h) a foreign government or a political subdivision of a
foreign government an individual responsible for
accounting for the receipt or payment of moneys or
funds in Antigua and Barbuda on behalf of that
government or political subdivision of government;

(i) any other body of persons not mentioned above a
person who is responsible for accounting for the
receipt or payment of moneys or funds on behalf of
the body;

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

13

(j) a non-resident person a person controlling the
person’s affairs in Antigua and Barbuda, including
a manager of a business of such person in Antigua
and Barbuda;

(k) any person a receiver or agent of the person; and

(l) a person that the Commissioner has, by notice in
writing, declared to be a representative of a person
for the purposes of this Act;

“resident” means:

(a) a government entity or a local government authority,
council, or similar body (including but not limited to
the Barbuda Local Council);

(b) an individual who is resident in Antigua and
Barbuda for the year in question for the purposes
of the Income Tax Act or the Personal Income Tax
Act;

(c) a person, other than an individual, which is formed
or created under the laws of Antigua and Barbuda
or is managed and controlled in Antigua and Barbuda
(whether or not that person is resident in Antigua
and Barbuda for the year in question for the purposes
of the Income Tax Act); or

(d) any other person to the extent that the person carries
on a taxable activity in Antigua and Barbuda;

“residential premises” means land or a building that is
occupied or capable of being occupied as a residence, but
not including hotel or holiday accommodation;

“reviewable decision” means a decision that may be
objected to or appealed under Part XVIII;

“sales receipt” means a document that a supplier is required
to issue under section 33;

“services,” in the context of a supply, has the meaning
given in section 6(2);

ANTIGUA
AND

BARBUDA

No. 5 of 2006.14 The Antigua and Barbuda Sales
Tax Act, 2006.

“ship’s stores” means stores for the use of the passengers
or crew of a ship, or for the service of a ship;

“stores,” in the definitions of “aircraft’s stores” and

“ship’s stores,” has the same meaning as in the Customs
(Control and Management) Act;

“supplier,” in relation to a supply, means the person or
persons who make the supply;

“supply” means a supply of goods or services as defined
in section 6;

“tax” has the same meaning as “ABST”;

“tax fraction” has the meaning given in section 15(1);

“tax period” means a calendar month;

“taxable acquisition” means the acquisition of a taxable
supply;

“taxable activity” has the meaning given in section 7;

“taxable import” means an import of goods other than an
exempt import;

“taxable person” means:

(a) a person who is registered; and

(b) subject to the limitations set out in section 9(9), a
person who is required to apply for registration under
this Act or under any other Act dealing with the
administration of this Act;

“taxable supply” means a supply made in Antigua and
Barbuda by a taxable person in the course or furtherance
of a taxable activity, but does not include an exempt supply;

“taxpayer identification number” or “TIN” means the
number issued by the Commissioner to a person for the
purposes of the person’s registration under this Act;

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

15

“telecommunications supplier” means a supplier of
telecommunications services;

“telecommunications services” means the transmission,
emission, or reception of signals, writing, images, sounds
or information of any kind by wire, radio, optical, or other
electromagnetic systems, and includes:

(a) the related transfer or assignment of the right to use
capacity for such transmission, emission, or
reception; and

(b) the provision of access to global or local information
networks,

but does not include the supply of the underlying writing,
images, sounds, or information;

“timesharing scheme” has the meaning given in section 2
of the Timesharing (Licensing and Control) Act Cap 427;

“total amounts wagered” has the meaning given in section
20(1);

“total monetary prizes” has the meaning given in section
20(1);

“travel agent” means a travel agent, tour operator, hotel
operator, or person acting in a similar capacity, who makes
supplies of rights to receive accommodation, meals, tours,
services, entertainment of any kind, or any similar goods
or services commonly provided to tourists or visitors to a
particular country (whether alone or as part of a holiday or
tour package);

“trust,” in the context of the definition of a person, means
the person or persons acting for time to time in the capacity
of trustee of a particular trust estate;

“trust estate” means property held by a person or persons
acting as trustee;

“value,”—

ANTIGUA
AND

BARBUDA

No. 5 of 2006.16 The Antigua and Barbuda Sales
Tax Act, 2006.

(a) in relation to a supply, has the meaning in section
15; and

(b) in relation to an import, has the meaning given in
section 26;

“voucher” means a voucher, stamp, token, coupon, or
similar article, including an article issued electronically,
that can be redeemed by the holder for supplies of goods
or services, and includes a phone card but does not include
a postage stamp;

“zero-rated,” in relation to a supply or import, means—

(a) a supply or import that is specified as zero-rated
under this Act, in a Schedule to this Act, or under
the Regulations; or

(b) a supply of a right or option to receive a supply that
will be zero-rated.

3. (1) Consideration, in relation to a supply or acquisition,
means the total of the following amounts:

(a) the amount in money paid or payable by any person,
whether directly or indirectly, in respect of, in
response to, or for the inducement of the supply;
and

(b) the fair market value of anything paid or payable in
kind, whether directly or indirectly, by any person in
respect of, in response to, or for the inducement of
the supply, reduced by any price discounts or
rebates allowed and accounted for at the time of the
supply.

(2) Examples of amounts included in consideration under
subsection (1) are amounts paid to reimburse the supplier for
duties, levies, fees, charges, and taxes (including ABST) paid or
payable by the supplier on, or by reason of, the supply.

(3) For the avoidance of doubt, consideration does not include
anything given by a person as an unconditional gift to an
approved non-profit body.

Consideration.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

17

(4) The Regulations may provide that a payment made to a
government entity in relation to a particular class of transactions
is not to be treated as consideration for a supply by the
government entity.

4. (1) The fair market value of a supply of goods or services,
including anything provided as in-kind consideration for another
supply, is:

(a) the consideration the supply would fetch in an open
market transaction freely made between unrelated
persons; or

(b) if it is not possible to determine an amount under
paragraph (a), the consideration a similar supply
would fetch in an open market transaction freely
made between unrelated persons, adjusted to take
account of the differences between such supply and
the actual supply, determined on the basis of the
market conditions, including the registration status
of the supplier, prevailing at the time and place of
the actual supply.

(2) For the purpose of subsection (1)(b), one supply is similar
to another if it is the same as, or closely resembles, the other
supply in character, quality, quantity, functionality, materials,
and reputation.

(3) If the fair market value of a supply cannot be determined
under subsection (1), it may be determined using any method
approved by the Commissioner for calculating an objective
approximation of the consideration the supply would fetch in an
open market transaction freely made between unrelated persons.

(4) If a provision of this Act requires the fair market value to
be determined for particular goods or services, or for a particular
asset, that value is worked out under this section by reference
to the value that a supply of those goods or services, or that
asset, would fetch in a transaction freely made under appropriate
market conditions.

5. (1) Persons are “related persons” if— Related persons.

Fair market value.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.18 The Antigua and Barbuda Sales
Tax Act, 2006.

(a) they are officers or directors of one another’s
business;

(b) in the case of a partnership, they are partners in that
partnership, and the partner, either alone or together
with persons who are related to that partner under
another paragraph of this definition, owns 25 per
cent or more of the rights to income or capital of the
partnership;

(c) they are shareholders in a company limited by shares
in which a shareholder, either alone or together with
persons who are related to that shareholder under
another paragraph of this definition:

(i) controls 25 per cent or more of the voting
power in the company; or

(ii) owns 25 per cent or more of the rights to
distributions of income or capital by the
company;

(d) in the case of two companies, a person directly or
indirectly, either alone or together with persons who
are related to the person under another paragraph
of this definition, owns, controls, or holds 25 per
cent or more of the voting power or the rights to
distributions of income or capital in both of them;

(e) one of them directly or indirectly controls the other;

(f) both of them are directly or indirectly controlled by
a third person;

(g) together they directly or indirectly control a third
person;

(h) they are members of the same family; or

(i) in the case of a trust, they are the trustees and a
person who is or may be a beneficiary of that trust
or, in the case of an individual, whose relative is or
may be a beneficiary of the trust.

(2) Persons who are associated in business with one another
in that one is the sole agent, sole distributor, or sole

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

19

concessionaire, however described, of the other are related
persons only if they fall within the criteria of subsection (1).

(3) For the purposes of this section, one person controls
another if the former is legally or operationally in a position to
exercise restraint or direction over the latter.

6. (1) A supply of goods means:

(a) a sale, exchange, or other transfer of the right to
dispose of goods as owner;

(b) a lease, hire, or other right granted in relation to
goods, including a supply of goods under a finance
lease; or

(c) anything that is deemed to be a supply of goods by
this Act or by Regulations.

(2) Anything that is not a supply of goods or money is a
supply of services, including—

(a) the grant, assignment, termination, or surrender of a
right;

(b) the making available of a facility, opportunity, or
advantage;

(c) refraining from or tolerating an activity, a situation,
or the doing of an act;

(d) the issue of a licence, permit, certificate, concession,
authorisation, or similar document; or

(e) anything that is deemed to be a supply of services
by this Act or by Regulations.

(3) A progressive or periodic supply is treated as a series of
separate supplies as follows:

(a) if the supply is made progressively or periodically
under an agreement or law that provides for
progressive or periodic payments:

Supplies.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.20 The Antigua and Barbuda Sales
Tax Act, 2006.

(i) each progressive or periodic part of the supply
is a separate supply; or

(ii) if the progressive or periodic parts of such a
supply are not readily identifiable, each
separate supply corresponds to the proportion
of the supply to which each separate part of
the consideration relates;

(b) if the supply involves a lease or hire of goods:

(i) if payment is made progressively or
periodically, each separate supply
corresponds to the proportion of the supply
to which each separate part of the
consideration relates; or

(ii) in any other case, each separate supply
corresponds to each tax period, to the extent
that the period of the lease or hire occurs
during that tax period.

(4) If a taxable person—

(a) applies goods or services wholly to a private or
exempt use; or

(b) having used goods wholly or partly in its taxable
activity, applies them in the manner described in
paragraph (a) from a particular time onwards; and

(c) the taxable person is or has been allowed an input
tax credit in respect of part or all of the input tax
incurred on the acquisition or importation of the
goods or services,

the application is treated as a supply of the goods or
services.

(5) A supply of a particular kind (“the incidental supply”)
that is ancillary or incidental to a supply of another kind
(“the principal supply”), is part of the principal supply.

(6) A supply that is ancillary or incidental to an import of
goods is part of the import of goods.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

21

(7) Subject to subsections (5) and (6), the Regulations may
provide that a supply of goods and services is a supply of
goods or a supply of services, or that a supply of more than one
kind is a supply of one of those kinds.

(8) Where the managing agent of a timesharing scheme makes
a supply of accommodation under that scheme, the supply is
treated as a supply made by the managing agent as principal
and not as agent for any other person.

(9) The Regulations may provide that something that would
otherwise be a supply is not a supply for the purposes of this
Act.

7. (1) Subject to subsection (2), taxable activity means an
activity carried on continuously or regularly by a person, whether
or not for profit, if the activity involves or is intended to involve
the supply of goods or services to another person, and includes
a business, trade, manufacture, commerce, or adventure in the
nature of trade, but does not include:

(a) the activities of an employee providing services in
that capacity to an employer;

(b) activities performed as a director of a company except
where, in carrying on any business, the person
accepts an office and supplies services as the holder
of that office, in which case those services shall be
regarded as being supplied in the course or
furtherance of the business;

(c) an activity carried on by an individual as a private
recreational pursuit or hobby;

(d) an activity carried on by a person other than an
individual which, if carried on by an individual, would
fall within paragraph (b);

(e) an activity carried on by a government entity or by
a local government authority, council, or similar
body, except to the extent that the activity:

(i) involves the supply of goods or services for a
fee, including but not limited to the supply of

Taxable activity.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.22 The Antigua and Barbuda Sales
Tax Act, 2006.

a licence, permit, permission, or other right, a
lease of property, a supply of goods, or a
supply of services; or

(ii) is one in which the entity carries on activities
commonly conducted by other persons for
profit.

(2) A taxable activity includes anything done or undertaken
during the commencement or termination of a taxable activity.

(3) The activities undertaken by a managing agent under the
Timesharing (Licensing and Control) Act CAP. 427, including
the supply of accommodation under the timesharing scheme are
a taxable activity carried on by the managing agent and not by
the purchaser of a right to occupy and use the facilities of the
scheme.

PART II
IMPOSITION OF

ANTIGUA AND BARBUDA SALES TAX

8. (1) Antigua and Barbuda Sales Tax is levied on—

(a) a taxable supply; and

(b) a taxable import.

(2) The amount of ABST chargeable on a taxable supply or
import is computed by applying the rate specified in subsection
(3) to the value of the taxable supply or import.

(3) The rate of ABST applicable to a taxable supply or
import is—

(a) if the supply or import is zero-rated, zero per cent;

(b) if the supply is taxable because, under paragraph (2)
of Schedule 4, the supplier chooses not to treat the
supply as exempt under item 6 or 7 of paragraph (1)
of that Schedule, the rate of tax applicable to the
supply is 10.5 per cent; or

(c) if the supply is of a kind for which a special rate is
specified in another Act or in the regulations, that rate;

Imposition of
Antigua and
Barbuda Sales
Tax and persons
liable.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

23

(d) in any other case, 15 per cent.

(4) The ABST chargeable—

(a) on a taxable supply, is the liability of the supplier
and must be accounted for to the Commissioner
according to the formula in section 27, unless
otherwise specified under this Act; and

(b) on a taxable import, must be paid to the Comptroller
by the importer at the time of import.

(5) For the purposes of subsection (4), if a non-resident
principal makes a taxable supply or a taxable import through a
resident agent, the ABST payable under that subsection is
payable by the resident agent and not by the non-resident
principal.

(6) Subsection (5) does not apply if the non-resident principal
is treated to any extent as a resident because of paragraph (d) of
the definition of resident and the principal is registered for ABST
under this Act at the time of the supply.

(7) Notwithstanding subsection (5), the Commissioner may,
under Part XVII of this Act or under any other Act providing for
recovery of tax under this Act, recover all or part of the ABST
payable, including any penalties and interest thereon, against
either or both of the principal and the agent, but may not recover
more than the full amount properly payable under this Act.

(8) No person, class of persons, transaction, class of
transactions, import, or class of imports is exempt from ABST,
except as provided by this Act, or by a law or regulations duly
enacted by the Parliament of Antigua and Barbuda and signed
into effect by the Governor-General, and as a general rule:

(a) exemptions of a general nature or application should
be provided for in this Act or the Regulations; and

(b) exemptions of an isolated or specific nature, or in
relation to a particular transaction or event, may be
provided for in a law specifically dealing with the
person, event, or transaction for which the exemption
is granted.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.24 The Antigua and Barbuda Sales
Tax Act, 2006.

PART III
REGISTRATION

9. (1) A person is required to apply for registration under this
Act on the last day of any month, if—

(a) the person exceeded the registration threshold in
the period of 12 calendar months ending on that
day;

(b) the person exceeded one third of the registration
threshold in the period of 4 calendar months ending
on that day, unless there are reasonable grounds to
expect that in that period and the following 8 calendar
months the person will not exceed the registration
threshold; or

(c) there are reasonable grounds to expect that the
person will exceed the registration threshold in the
12 month period commencing on the following day.

(2) Subject to subsection (3), a person exceeds the registration
threshold in a particular period if the total value of supplies
made by the person in the course or furtherance of a taxable
activity during that period is equal to or greater than $300,000.

(3) In determining whether a person exceeds the registration
threshold under subsection (2)—

(a) the value of supplies made by the person is treated
as if it did not include:

(i) the value of a supply that is not taxable or that
would not be a taxable supply if the person
were registered;

(ii) the value of a supply by way of sale of one or
more capital ‘assets of the person;

(iii) the value of a supply made solely as a
consequence of the person selling the
person’s taxable activity or part of that taxable
activity; or

(iv) the value of supplies made solely as a
consequence of the person permanently
ceasing to carry on its taxable activity;

Applications for
registration.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

25

(b) the value of supplies made by the person includes
the value of supplies the person would be treated as
making because of section 18 if the person were
registered; and

(c) the Commissioner may require the person to treat
the value of supplies made by that person as
including the value of supplies made by a related
person if he is satisfied that it is appropriate to do
so due to the nature of the activities carried out by
the related person, the way in which the taxable
activities of the taxable person and the related person
are carried on, the connections between those
persons or between the activities carried on by them,
or any other relevant factors.

(4) A person is required to apply for registration, irrespective
of whether the person exceeds the registration threshold

(a) if the person is a government entity or a local
authority, council, or similar body that carries on a
taxable activity, at the earlier of the day two calendar
months before the day referred to in section 1(2) or
seven days before the date on which the person
commences carrying on a taxable activity;

(b) if the person is a promoter of public entertainment
or a licensee or proprietor of a place of public
entertainment, the earlier of seven days before the
day on which the person commences carrying on a
taxable activity or a day no later than 48 hours before
the entertainment will be provided; or

(c) if the person supplies professional services of a kind
specified in the Regulations.

(5) A resident agent acting on behalf of a non-resident principal
is required to apply for registration if the non-resident principal
is required to apply for registration.

(6) A non-resident supplier who is required to apply for
registration may choose not to apply for registration if all the
taxable supplies or imports made by the supplier are made through
one or more resident agents who are registered.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.26 The Antigua and Barbuda Sales
Tax Act, 2006.

(7) A person who is not required to apply for registration may
apply for registration if the person is carrying on a taxable activity
and makes, or intends to make, supplies that would be taxable if
the person were registered.

(8) An application for registration must be made to the
Commissioner in the approved form and, in the case of a person
who is required to apply for registration, must be lodged with
the Commissioner within 14 calendar days of the date on which
the person becomes required to apply for registration, except
where subsection 4 requires the application to be made at an
earlier time.

(9) For the purposes of paragraph (b) of the definition of a
taxable person, a person is not a taxable person under that
paragraph—

(a) unless the timeframe for applying for registration
has elapsed without the person having submitted
an application for registration; or

(b) if the person submitted an application for
registration within the timeframe but that application
has not yet been dealt with by the Commissioner,

and for the purposes of this subsection, minor defects in the
form or content of an application for registration does not prevent
the person from becoming a taxable person.

10. (1) If a person applies for registration and the
Commissioner is satisfied that the person is required to apply
for registration, the Commissioner—

(a) must register the person; and

(b) within 21 days of the date on which the person
became required to apply for registration, must notify
the person of the registration by notice in writing,

and the date of effect of the registration must be the beginning
of the month following the month in which the notice is issued.

(1A) If a promoter of public entertainment or a licensee or
proprietor of a place of public entertainment is required to apply

Registration.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

27

for registration under section 9(4)(b), the Commissioner must
register that person no later than the earlier of:

(a) the day on which the person commences to carry on
a taxable activity; or

(b) 24 hours before the entertainment will be provided,
whichever is appropriate.

(2) If the Commissioner is satisfied that a person is required
to apply for registration and the person has not applied for
registration within the time limit given in section 9, the
Commissioner may register that person unless the person is a
non-resident to whom section 9(6) applies.

(3) Subject to section 60, if a person applies for registration
and the Commissioner is not satisfied that the person is required
to apply for registration, he must register the person if he is
satisfied that—

(a) the person is making, or will make, supplies that
would be taxable if the person were registered;

(b) the person has a fixed place at which the person’s
taxable activity is carried on;

(c) there are reasonable grounds to believe that the
person will keep proper records and lodge regular
and reliable ABST returns; and

(d) if the person has commenced carrying on a taxable
activity, the person has—

(i) kept proper records in relation to its taxable
activity; and

(ii) complied with its obligations under other
taxation laws, including laws relating to
customs.

(4) If the Commissioner registers a person who is not required
to apply for registration—

ANTIGUA
AND

BARBUDA

No. 5 of 2006.28 The Antigua and Barbuda Sales
Tax Act, 2006.

(a) he must notify the person of the registration by
notice in writing issued no later than 28 days after
the day on which the person applied to be registered;

(b) the date of effect of the registration may be the date
requested by the person in the application or such
later date as the Commissioner reasonably
determines, based on the information available to
him, to be the date on which the person will commence
carrying on a taxable activity, provided that the date
should not be less than 7 days after the date on
which the notice is issued.

(5) The Commissioner must issue a registered person with an
Antigua and Barbuda Sales Tax Registration Certificate in the
approved form, which must include a reference to the date on
which the registration takes effect and the person’s TIN for
ABST purposes.

(6) A person who fails to apply for registration when required
is treated as registered from—

(a) the first day of the tax period commencing
immediately after the date on which the person was
required to apply for registration; or

(b) such later date as the Commissioner notifies in
writing, provided that date is not more than two
calendar months from the date determined under
paragraph (a).

(7) A registered person must display the original copy of its
ABST registration certificate in a prominent position at the
principal place at which the person carries on its taxable activity,
and, at every other place from which the person carries on its
taxable activity, a certified copy of the certificate, which must be
obtained from the Commissioner, must also be displayed in a
prominent position.

(8) A registered person must notify the Commissioner in
writing of a change in the name (including business name or
other trading name), address, place of business, or nature of the
taxable activity carried on by the person within 14 days of the
change occurring.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

29

(9) If the Commissioner decides not to register a person
who applies for registration, he must, within 28 days of
receiving the application, notify the person by notice in writing
stating the reasons for his decision and outlining the person’s
rights to object and appeal against the decision under Part
XVIII.

11. (1) A registered person who ceases to make taxable
supplies must apply to the Commissioner for cancellation of its
registration within 15 days of the date on which the person
ceased making taxable supplies.

(2) A registered person, who continues to make taxable
supplies but does not exceed the registration threshold may
apply to have its registration cancelled, except where the person
is required to be registered irrespective of the registration
threshold.

(3) The Commissioner must, by notice in writing, cancel the
registration of a person who has applied for cancellation if he is
satisfied that the person is required or permitted to apply for
cancellation of registration.

(4) The Commissioner must, by notice in writing, cancel
the registration of a person who has not applied for
cancellation if he is satisfied that the person has ceased
making taxable supplies.

(5) The cancellation of a person’s registration takes effect
from the date set out in the notice of cancellation, which must
not be less than 2 years after the date on which the registration
commenced (or such earlier date as the Commissioner considers
appropriate) unless the person will not continue to make taxable
supplies.

(6) A person whose registration is cancelled under this section
is treated as having made a taxable supply of goods or services
on hand at the time the registration is cancelled, but only if the
person was allowed an input tax credit in respect of the
acquisition or importation of those goods or services, or in
respect of the acquisition of goods or services which have been
subsumed into those goods or services.

(7) The taxable supply referred to in subsection (6) is treated
as having been made—

Cancellation of
registration.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.30 The Antigua and Barbuda Sales
Tax Act, 2006.

(a) immediately before the cancellation of the person’s
registration; and

(b) for a value equal to—

(i) if the goods or services have been used in the
person’s taxable activity, the lesser of the fair
market value of the goods at that date or the
consideration paid or payable for the
acquisition of the goods or services by the
person reduced, in either case, by the tax
fraction of that amount; or

(ii) if the goods or services have not been used in
the person’s taxable activity, the consideration
paid or payable for the person’s acquisition
of the goods or services by the person reduced
by the tax fraction of that amount,

or if the deemed supply relates to goods imported by the
person, references in this paragraph to the consideration paid
or payable by the person for the acquisition of the goods
should be taken to refer to the value of the import for the
purposes of this Act.

(8) If a person’s registration is cancelled under this section,
the person must—

(a) immediately cease to hold out in any way that the
person is a registered person;

(b) immediately cease to use any documents (including
ABST invoices, receipts, credit notes, and debit
notes) that identify the person as a registered
person;

(c) immediately return the person’s ABST Registration
Certificate, and any certified copies thereof, to the
Commissioner; and

(d) within 15 days after the date of cancellation of the
person’s registration, lodge a final ABST return and
pay all ABST due, including ABST, if any, due as a
result of subsection (6).

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

31

(9) An application for cancellation of registration must be in
the approved form.

12. (1) The Commissioner must maintain a National Register
of Persons Registered for ABST, which must include an accurate
and up to date record of all registered persons and must state:

(a) the name and address of the registered person;

(b) the trading name or names, if any, under which the
registered person carries on its taxable activities;

(c) the TIN of that person; and

(d) the date on which the registration commenced.

(2) If the Commissioner cancels the registration of a person—

(a) the Commissioner must ensure that the person’s
entry remains in the Register for at least six months
after the date of cancellation and that the Register
clearly shows that the registration has been cancelled
and the date from which it was cancelled; and

(b) after six months the Commissioner may remove the
person’s entry from the Register, provided that he
retains full and accurate historical records of persons
removed from the Register.

PART IV
BASIC RULES RELATING TO SUPPLIES

13. (1) A supply of goods or services is made on the earlier of
the time when—

(a) an invoice for the supply is issued by the supplier;
or

(b) any of the consideration for the supply is received.

(2) Despite subsection (1), if the supplier and recipient are
related persons, or if the Commissioner is of the opinion that a
supplier and recipient have colluded to defer the time of payment
for ABST by deferring the issue of an invoice or the payment of

National register
of persons regis-
tered for ABST.

Time of supply.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.32 The Antigua and Barbuda Sales
Tax Act, 2006.

consideration, a supply of goods or services is made on the
earliest of the date determined under subsection (1) or the date
on which:

(a) for a supply of goods, the goods are delivered or
made available; or

(b) for a supply of services, the services are performed.

(3) An application of goods or services to a private or exempt
use that is treated as a supply of goods or services under section
6(4) is treated as being made on the date the goods or services
are first applied to such use.

(4) Where a progressive or periodic supply is treated,
under section 6(3), as a series of separate supplies made
successively, each successive supply is treated as being
made on the earliest of:

(a) the date on which an invoice for the progressive or
periodic payment corresponding to the supply is
issued by the supplier, but only if a separate invoice
is issued for each such supply;

(b) the date on which the progressive or periodic
payment corresponding to the supply is due;

(c) the date on which any of the progressive or periodic
payment corresponding to the supply is received;

(d) the first day of the period, if any, to which the
progressive or periodic payment relates; or

(e) the first day on which the recipient is able to
commence use or enjoyment of the successive part
of the actual supply which corresponds to the
supply.

(5) Where a person becomes registered or is required to apply
for registration but does not do so, or the person ceases to be
registered, for the purpose of working out whether a supply
made by the person is a taxable supply, or whether an acquisition
made by the person gives rise to an entitlement to input tax
credits, a supply or acquisition is made when:

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

33

(a) for a supply of goods, the goods are delivered or
made available; or

(b) for a supply of services, the services are performed.

(6) Where, because of subsection (5), a supply or acquisition
is treated as being made by a person while the person was
registered, but the time referred to in subsection (1) occurred
before the person became registered, for the purpose of
determining the tax period in which the person should account
for the ABST or input tax credit under section 27, the supply or
acquisition is treated as being made in the first tax period in
which the person is registered.

(7) Where, because of subsection (5), a supply or acquisition
is treated as being made by a person while the person was
registered, but the time referred to in subsection (1) occurred
after the person ceased to be registered, for the purpose of
determining the tax period in which the person should account
for the ABST or input tax credit under section 27, the supply or
acquisition is treated as being made in the last tax period in
which the person is registered.

(8) The Regulations may specify or vary the time at which a
particular kind of supply is treated as being made.

14. (1) Except as otherwise provided in this Act or the
Regulations, a supply of goods or services is regarded as taking
place in Antigua and Barbuda if

(a) the supplier is a resident; or

(b) the supplier is a non-resident and

(i) in the case of a supply of goods, the goods
supplied are located in Antigua and Barbuda
at the time of the supply; or

(ii) in the case of a supply of services, the
services are physically performed in Antigua
and Barbuda by any person who is in Antigua
and Barbuda at the time the services are
performed.

Place of supply.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.34 The Antigua and Barbuda Sales
Tax Act, 2006.

(2) Except as provided in subsections (1)(b), (5), and (7), a
supply of goods or services is regarded as not taking place in
Antigua and Barbuda if the supplier is a non-resident.

(3) Where a supplier who is not resident in Antigua and Barbuda
makes a supply of goods or services referred to in subsection (1)(b),
(5), or (7) to a recipient who is a registered person and who acquires
the goods or services in the course of furtherance of a taxable
activity, the supply is deemed to take place outside Antigua and
Barbuda unless the supplier and recipient have agreed in writing
that this subsection will not apply.

(4) Where goods that have been imported into Antigua and
Barbuda are supplied to a person before the goods are entered
for use within Antigua and Barbuda, the supply is deemed to
have taken place outside Antigua and Barbuda.

(5) Where a supply is of the lease, hire, or licence of goods,
including under a charterparty or agreement for chartering

(a) if the goods are for use, or are used, wholly outside
Antigua and Barbuda, the supply is treated as taking
place outside Antigua and Barbuda;

(b) if the goods are for use, or are used, wholly or partly
in Antigua and Barbuda, the supply is treated as
taking place in Antigua and Barbuda;

(c) if the goods are used in international territory and
immediately before and after that use the goods are
used in Antigua and Barbuda, the supply is treated
as taking place in Antigua and Barbuda.

(6) For the avoidance of doubt, in the case of a progressive or
periodic supply, including a supply referred to in subsection (5)
of this section, that is deemed to be a series of separate supplies
because of section 6(3), the place where each such supply takes
place is determined separately.

(7) A supply of telecommunications services is regarded
as taking place in Antigua and Barbuda if the supplier is a
non-resident and a person, physically in Antigua and
Barbuda, initiates the supply from a telecommunications
supplier, whether or not the person initiates the supply on
behalf of another person.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

35

(8) For the purposes of this Act, the person who initiates a
supply of telecommunications services is

(a) the person who is identified by the supplier of the
services as being

(i) the person who controls the commencement
of the supply;

(ii) the person who pays for the services; or

(iii) the person who contracts for the supply; and

(b) if more than 1 person satisfies paragraph (a), the
person who appears highest on the list in that
paragraph.

(9) If a telecommunications supplier cannot apply subsection
(7) because it is impractical for the supplier to determine the
physical location of a person due to the type of service or the
class of customer to which the person belongs, the supplier
must treat the supply of telecommunications services as taking
place in Antigua and Barbuda if the person’s address for
receiving invoices from the supplier is in Antigua and Barbuda,
where “address” means the physical, residential, or business
address of the person to whom invoices are sent, but does not
include a post office box number.

(10) Subject to subsection (11), if subsection (9) applies, the
telecommunications supplier must apply subsection (9) for all
supplies of telecommunications services made for that type of
service or class of customer.

(11) Subsections (7) and (9) do not apply to supplies made
between telecommunications suppliers.

(12) A supply of services by an Antigua and Barbuda licensing
authority occurs in Antigua and Barbuda regardless of where
the licence, permit, certificate, concession, authorisation, or other
document is issued.

(13) The Regulations may specify or vary the place of supply
for a particular kind of supply.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.36 The Antigua and Barbuda Sales
Tax Act, 2006.

15. (1) “Tax fraction”, in relation to a taxable supply, means
the fraction calculated in accordance with the following
formula—

where is the rate of ABST applicable to the supply as determined
under section 8(3).

(2) Subject to this section

(a) the value of a taxable supply is the consideration for
the supply reduced by an amount equal to that sum
multiplied by the tax fraction; and

(b) the value of a supply that is not a taxable supply is
the consideration for the supply.

(3) If a person has applied goods or services to a private or
exempt use and the application is treated as a supply under sec-
tion 6(4), or a taxable person supplies goods or services to an
employee for personal use, the value of the supply is

(a) if the application or supply is of goods imported by
the person, the lesser of:

(i) the value of the import for the purposes of
this Act; or

(ii) if only part of the input tax was allowed as a
credit to the taxable person, the value of the
import reduced by an amount reflecting the
extent to which no input tax credit was
allowed; or

(b) in any other case, the lesser of:

(i) the consideration paid or payable by the
person for the acquisition of the goods or
services, reduced by an amount equal to the
input tax incurred on that acquisition; or

(ii) if only part of the input tax was allowed as a
credit to the taxable person, the amount
referred to in subparagraph (b)(i), reduced
by an amount reflecting the extent to which
no input tax credit was allowed.

Value of a supply.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

37

(3A) If, in a situation to which subsection (3) applies, before
the goods or services are applied or supplied as referred to in
that subsection, the taxable person has used them in its taxable
activity for a purpose other than making exempt supplies, the
value of the supply is the lesser of:

(a) the amount determined under subsection (3); or

(b) the ABST-exclusive fair market value of the goods
or services at the time they are first applied to the
private or exempt use, or supplied to the employee,
reduced, in a case to which paragraph (a)(ii) or
(b)(ii) applies, by an appropriate amount reflect-
ing the extent to which no input tax credit was
allowed.

(4) The value of a supply of goods under a finance lease does
not include an amount payable in relation to a supply of credit
under the lease agreement, if the credit for the goods is provided
for a separate charge and the charge is disclosed to the recipient
of the goods.

(5) If a taxable person makes a supply for no consideration, or
for consideration that is less than the fair market value of the
supply, to a related person who would not be entitled to a full
input tax credit for the acquisition of the thing supplied, the
value of the supply is the ABST-exclusive fair market value of
the supply.

(6) The value of a supply that a recipient is treated as having
made because of section 18 is:

(a) if the supplier and recipient are related persons, the
appropriate proportion of the ABST-exclusive fair
market value of the actual supply; or

(b) in any other case, the appropriate proportion of the
consideration for the actual supply, where “actual
supply” means the supply made to the recipient and
“appropriate proportion” reflects the extent to which
the recipient is treated as making the supply because
of section 18,

ANTIGUA
AND

BARBUDA

No. 5 of 2006.38 The Antigua and Barbuda Sales
Tax Act, 2006.

(7) Except as provided otherwise, the value of a supply of
goods or services for no consideration is nil.

(8) The value of an unconditional gift given to an approved
non-profit body is nil, provided that anything received by the
donor in respect of the gift is insignificant, such as a recognition
or acknowledgement of the gift.

(9) The Regulations may specify or vary the way in which the
value of a particular kind of supply is determined.

16. (1) An ABST adjustment event occurs if

(a) a taxable supply is cancelled;

(b) the consideration for a taxable supply is altered;

(c) goods or services (or part thereof) that were the sub-
ject, or one of the subjects, of a taxable supply are
returned to the supplier; or

(d) the nature of a supply, whether or not it was a taxable
supply, is fundamentally varied or altered.

(2) If an ABST adjustment event occurs and the ABST
properly chargeable in respect of the supply exceeds the ABST
actually accounted for by the supplier, the amount of the excess
is treated as output tax payable by the supplier in the tax period
in which the ABST adjustment event occurred.

(3) If subsection (2) applies and the supplier has issued an
ABST debit note to the recipient of the supply in accordance
with section 34(2), the recipient of the supply may treat the
additional ABST specified in the ABST debit note as input tax in
the tax period in which the ABST debit note is received.

(4) If an ABST adjustment event occurs and the ABST actually
accounted for by the supplier exceeds the ABST properly
chargeable in respect of the supply, the supplier may treat the
amount of the excess as input tax in the tax period in which the
ABST adjustment event occurred, but only if the supplier has
issued an ABST credit note to the recipient of the supply in
accordance with section 34(1).

Post-supply
adjustments for
ABST
adjustment
events

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

39

(5) If subsection (4) applies and the recipient is a taxable
person, the recipient must include in its output tax for the tax
period in which the credit note is received, the following
amount:

(a) if the recipient was entitled to a credit for all of the
input tax in relation to the acquisition, the amount of
additional ABST specified in the ABST credit note;

(b) if the recipient was entitled to a credit for only a
proportion of the input tax in relation to the acquisi-
tion, the same proportion of the amount of additional
ABST specified in the ABST credit note; or

(c) if the recipient was not entitled to a credit for the
input tax in relation to the acquisition, nil.

(6) If the recipient of a supply to which subsection (4) applies
is unregistered, no ABST credit note may be issued and no
input tax credit is allowed under that subsection until the supplier
has repaid the excess ABST to the recipient of the supply,
whether in cash or as a credit against any amount owing to the
supplier by the recipient.

17. (1) If all or part of the consideration for a supply has not
been received by the supplier, this section provides for section
16 to be applied in certain circumstances, and in each case the
section is taken to apply as if an ABST adjustment event referred
to in section 16(1)(b) had occurred in relation to the supply.

(2) If the amount referred to in subsection (1) has been
overdue for more than 12 months from the date on which it was
due to be paid, section 16 applies to both the supplier and the
recipient, provided that if the supplier has, in writing, granted
additional time to pay the period of 12 months is taken to
commence when the additional time has expired.

(3) If, after section 16 has applied in relation to a supply
because of subsection (2) of this section, the supplier later
receives one or more payments for the supply, section 16 applies
again to both the supplier and the recipient to the extent of each
such additional payment.

(4) If, before the time referred to in subsection (2), the supplier
has, in its books of account, written off an amount in respect of

Post supply
adjustments for
bad debts.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.40 The Antigua and Barbuda Sales
Tax Act, 2006.

all or part of the amount not received, section 16 applies to the
supplier but not the recipient.

(5) If, after section 16 has applied in relation to a supply
because of subsection (4) of this section, the supplier later
receives one or more payments for the supply, section 16 applies
again to the supplier to the extent of each such additional
payment and the supplier is not required to give the recipient an
ABST credit note.

(6) For the avoidance of doubt, a supplier cannot apply both
subsection (2) and subsection (4) in relation to the same amount
outstanding on a supply.

(7) For the purposes of an ABST adjustment event that arises
because of this section

(a) the supplier is not required to give the recipient an
ABST debit or credit note; and

(b) for the purposes of section 29(8), neither the sup-
plier nor the recipient is required hold a copy of an
ABST debit or credit note, but in a case to which
subsection (4) applies, the supplier must hold docu-
mentary evidence establishing that it has written off
the debt and the reasons why the debt was written
off, and in any other case to which this section ap-
plies, each party must be able to substantiate the
extent to which payments have been made or re-
ceived and the basis of the adjustments made under
section 16 because of this section.

18. (1) If

(a) a non-resident person makes a supply of services to
a taxable person in Antigua and Barbuda, otherwise
than through a resident agent;

(b) the supply is not a taxable supply but would have
been a taxable supply if it had been made by a resi-
dent person who was registered for ABST; and

(c) the supply is not or would not be zero-rated; the
supply is treated as a taxable supply made by the

Reverse charge
on supply of
services from
outside Antigua
and Barbuda.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

41

recipient of the supply at the same time and for
the same consideration as the actual supply, but
only to the extent that the recipient will use the
supply

(d) to make exempt supplies;

(e) for private or domestic use, or a use that would be
private or domestic if the recipient were an indi-
vidual; or

(f) to provide entertainment (as defined for the purposes
of section 28) to:

(i) an associate or employee; or

(ii) any other person other than in the course of a
taxable activity of providing entertainment.

(2) If an ABST adjustment event occurs in relation to a supply,
part or all of which is treated as a supply made by the recipient
because of subsection (1), and the event would cause the ABST
properly chargeable in respect of the supply to exceed the ABST
actually accounted for by the recipient, the amount of the excess
is treated as output tax payable by the recipient for a taxable
supply made in the tax period in which the ABST adjustment
event occurs.

(3) If an ABST adjustment event occurs in relation to a supply,
part or all of which is treated as a supply made by the recipient
because of subsection (1), and the event would cause the ABST
actually accounted for by the recipient to exceed the ABST
properly chargeable in respect of the supply, the Commissioner
may, on application in writing by the recipient, allow the recipient
an input tax credit for the amount of the excess in the tax period
he thinks appropriate if, on the evidence provided, he is satisfied
that that the adjustment event occurred.

(4) If a taxable person carries on activities both inside and
outside Antigua and Barbuda, the person is treated as if it were
two separate persons corresponding respectively to the taxable
activities the person carries on inside and outside Antigua and
Barbuda and

ANTIGUA
AND

BARBUDA

No. 5 of 2006.42 The Antigua and Barbuda Sales
Tax Act, 2006.

(a) the person outside Antigua and Barbuda is deemed
to have made a supply to the person inside Antigua
and Barbuda consisting of any benefit in the nature
of services (as defined for the purposes of this Act)
that is received by the person in Antigua and Barbuda
through or as a result of the activities carried on by
the person outside Antigua and Barbuda;

(b) the time of the supply is worked out under section
13(2)(b) on the assumption that a supply has been
made;

(c) the value of the supply is worked out under section
15(6)(a) on the assumption that the supply was made
outside Antigua and Barbuda to a related person
inside Antigua and Barbuda; and

(d) subsections (2) and (3) apply to a supply that is
treated as being made by a taxable person because
of this subsection.

PART V
SPECIAL RULES RELATING TO SUPPLIES

19. (1) If a right or option is exercised, the consideration for
the supply made on exercise of the right or option is limited to
the additional consideration, if any, for that supply or in
connection with the exercise of the right or option.

(2) Subsection (1) applies to a supply made on redemption of
a face value voucher unless—

(a) the Regulations provide otherwise; or

(b) the supply made on redemption of the voucher is a
taxable supply and the supply of the voucher was
not a taxable supply.

20. (1) In this section —

“total amounts wagered,” in relation to a taxable person
and a tax period, is the sum of:

(a) the consideration for all of the gambling supplies
made by the taxable person in that tax period; and

Rights, options,
and vouchers.

Gambling
supplies.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

43

(b) any amounts recovered by the taxable person dur-
ing the tax period in respect of an amount written off
in the current or a previous tax period, which was
included in total monetary prizes under paragraph
(d) of the definition of that term; and

“total monetary prizes,” in relation to a taxable person and
a tax period, is the sum of the following amounts, whether
or not the relevant gambling event, gambling supply, or
gambling loss occurred during the tax period:

(a) the monetary prizes paid by the person during the
tax period because of the outcome of gambling
events;

(b) any amounts of money paid during the tax period by
the person to a recipient of the person’s gambling
supplies because of an agreement between them re-
quiring the person to repay a proportion of the
recipient’s losses from those supplies;

(c) a negative amount, if any, resulting from the calcula-
tion under subsection (3) in the immediately preced-
ing tax period; and

(d) an amount the person writes off as a bad debt in
relation to all or part of the consideration for a gam-
bling supply made by the person that is due as a
debt to the person and has not been received.

(2) Notwithstanding section 8(2), the amount of GST
chargeable on gambling supplies made by a taxable person is
determined on a global basis under this section for each tax
period rather than for each gambling supply.

(3) For each tax period, an amount calculated according to
the following formula is included in the output tax of a person
who makes gambling supplies:

(TOTAL AMOUNTS WAGERED — TOTAL MONETARY
PRIZES) X THE TAX FRACTION

(4) If the amount calculated under subsection (3) is a negative
amount in any tax period no amount is included in the output tax
of the taxable person.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.44 The Antigua and Barbuda Sales
Tax Act, 2006.

(5) Section 17, which deals with bad debts, does not apply in
relation to a gambling supply.

(6) A payment of a kind referred to in paragraph (b) of the
definition of “total monetary prizes” is treated as if it were not
consideration for a supply or acquisition.

21. (1) In this section, “lay-away agreement” means a
purchase agreement for goods under which

(a) the purchase price is payable by at least one addi-
tional payment after the payment of a deposit;

(b) delivery of the goods takes place at a time after pay-
ment of the deposit; and

(c) ownership of the goods is transferred by delivery.

(2) A supply of goods under a lay-away agreement occurs on
the date the goods are delivered to the recipient.

(3) If a lay-away agreement is cancelled and the person who
would have been the supplier (referred to herein as the supplier)
retains an amount paid as consideration for the cancelled supply,
or recovers an amount owing by the person who would have
been the recipient under the agreement (referred to herein as the
recipient)

(a) the cancellation of the agreement is treated as a sup-
ply of services by the supplier to the recipient;

(b) the value of the supply is the amount retained or
recovered by the supplier, reduced by an amount
equal to that amount multiplied by the tax fraction;

(c) to the extent, if any, that an amount is retained, the
supply occurs at the time of cancellation; and

(d) to the extent, if any, that an amount is recovered from
the recipient under the agreement, the supply oc-
curs when the amount is recovered.

22. A supply of goods through a vending machine, meter, or
other automatic device (not including a pay telephone) that is

Vending
machines.

Lay-away sales

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

45

operated by a coin, note, or token occurs on the date the coin,
note, or token is taken from the machine, meter, or other device
by or on behalf of the supplier.

23. (1) For the purposes of this section—

(a) a transfer of a taxable activity includes a transfer of
part of a taxable activity, if that part is capable of
separate operation;

(b) a transfer of a taxable activity as a going concern
occurs if—

(i) all the goods and services necessary for the
continued operation of that taxable activity
are supplied to the person to whom the taxable
activity is transferred; and

(ii) the supplier carries on the taxable activity until
the day of the transfer.

(2) A supply of goods or services as part of the transfer of a
taxable activity as a going concern by a registered person to
another registered person is zero-rated, but only if—

(a) the supply would otherwise have been a taxable sup-
ply that was not a zero-rated supply; and

(b) the supplier

(i) has agreed in writing with the recipient that
the taxable activity is supplied as a going
concern; and

(ii) notified the Commissioner, in writing, of the
details of the supplies treated as zero-rated
under this section because of the transfer,
including the quantities and values of the
things supplied.

(3) If the recipient of a supply that has been treated as zero-
rated under this section uses or intends to use the thing acquired
to make exempt supplies, or for a private or domestic purpose,
and the extent of that use will constitute more than 10 per cent of
the total use of the thing acquired —

Supply as part of
the transfer of a
going concern

ANTIGUA
AND

BARBUDA

No. 5 of 2006.46 The Antigua and Barbuda Sales
Tax Act, 2006.

(a) the recipient has an amount of output tax equal to
the tax rate specified in section 8(3)(c) multiplied by
the consideration for the acquisition;

(b) the output tax is payable in the tax period in which
the acquisition was made; and

(c) this Act, other than this section, applies in relation
to the output tax as if it were output tax charged by
the supplier in relation to the supply.

24. (1) Whether or not it would otherwise apply, section
14(1)(b) does not apply to a supply by a non-resident, including
but not limited to a non-resident travel agent, if the supply is a
supply of a right to receive, in Antigua and Barbuda,
accommodation, meals, tours, services, entertainment of any
kind, or any similar goods or services commonly provided to
tourists or visitors to Antigua and Barbuda (whether alone or as
part of a holiday or tour package).

(2) Whether or not it would otherwise apply, section 19(2)(b)
does not apply to a supply, in Antigua and Barbuda, to a tourist
or visitor to Antigua and Barbuda, to the extent, if any, that the
consideration for the supply includes the redemption of a face
value voucher if:

(a) the supply is of accommodation, meals, tours, ser-
vices, entertainment of any kind, or any similar goods
or services commonly provided to tourists or visi-
tors to Antigua and Barbuda (whether alone or as
part of a holiday or tour package); and

(b) the supply of the voucher to the tourist or visitor
was not a taxable supply because of subsection (1).

(3) Despite anything in Schedule 1 or 2, a taxable supply
by a resident travel agent is not zero-rated if the supply is a
supply of a right to receive, outside Antigua and Barbuda,
accommodation, meals, tours, services, entertainment of any
kind, or any similar goods or services commonly provided to
tourists or visitors to foreign countries (whether alone or as
part of a holiday or tour package).

Travel agents
and tour
operators.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

47

(4) Where one or more taxable supplies made by a resident travel
agent is not zero-rated because of subsection (3), the value of
those supplies is calculated on a global basis for each tax period
and is equal to the amount calculated accordingly to the following
formula, reduced by an amount equal to that sum multiplied by the
tax fraction where is the consideration for all taxable supplies of
goods and services made by the taxable person in that tax period
that are not zero-rated because of subsection (3); and is the
consideration paid by the person for the acquisition in that tax
period of such goods and services for the purpose of on-supply

(5) If exceeds in the calculation in subsection (4) for a
particular tax period, the amount of the excess amount is included
in the value of for the following tax period.

PART VI
BASIC RULES RELATING TO IMPORTS

25. An import of goods occurs

(a) if the goods are entered under the Customs (Control
and Management) Act, on the date on which they
are so entered; or

(b) in any other case, on the date the goods are brought
into Antigua and Barbuda.

26. (1) The value of an import of goods is the sum of

(a) the value of the goods for the purposes of customs
duty under the Customs (Control and Management)
Act, whether or not duty is payable on the import;

(b) to the extent not included under paragraph (a):

(i) the cost of insurance and freight incurred in
bringing the goods to Antigua and Barbuda;
and

(ii) the cost of services that have been treated as
part of the import of the goods because of
section 6(6); and

Time of import.

Value of import.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.48 The Antigua and Barbuda Sales
Tax Act, 2006.

(c) the amounts, if any, of customs duty, customs ser-
vice charge, excise tax, or other tax or fiscal charge
(other than ABST) payable on the importation of the
goods.

(2) Where goods are re-imported after being exported for the
purpose of undergoing repair, renovation, or improvement, the
value of the import of the goods is the amount of the increase in
their value that is attributable to the application of the repair,
renovation, or improvement process, so long as the form or
character of the goods has not been changed by the repair,
renovation, or improvement.

(3) The Regulations may specify or vary the way in which the
value of a particular kind of import is determined.

PART VII
CALCULATION AND PAYMENT

OF ABST NET AMOUNT

27. The amount of ABST that a taxable person must remit to
the Commissioner for a tax period is a net amount calculated
according to the following formula where is the total output tax
payable by the person in relation to the period; and is the total
input tax credits allowed to the person under sections 16, 17, 29,
30, 31, and 44 in respect of that tax period.

PART VIII
INPUT TAX CREDITS

28. (1) In this section

“entertainment” means the provision of food, beverages,
tobacco, amusement, recreation, or hospitality of any kind,
including gambling; and

“passenger vehicle” means an on-road or off-road vehicle
designed or adapted for the transport of 9 or fewer seated
passengers.

(2) Notwithstanding any other provision in this Act, no
entitlement to an input tax credit arises for a person in relation to
a taxable acquisition or import by the person to the extent that

Net amount of
ABST to be
remitted in a tax
period.

Goods or services
for which no
input tax credits
are allowable

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

49

(a) the acquisition or import is not made in the course or
furtherance (including commencement or termination)
of the person’s taxable activity;

(b) the acquisition or import is of a passenger vehicle, or
of spare parts or repair and maintenance services for
such vehicle, unless the person’s taxable activity
involves dealing in or hiring out such vehicles and
the vehicle was acquired for that purpose;

(c) the acquisition or import is used to provide enter-
tainment, to the extent of that use, unless the
person’s taxable activity involves providing enter-
tainment and the entertainment was provided in the
ordinary course of that taxable activity and was not
supplied to a related person or employee;

(d) the acquisition is of a membership or right of entry
for any person in a club, association, or society of a
sporting, social, or recreational nature; or

(e) the acquisition or import is otherwise of a private or
domestic nature.

29. (1) Except as provided otherwise, if all of the supplies
made by a taxable person during a tax period are taxable supplies,
the person is allowed input tax credits for all of the input tax
payable on taxable acquisitions or imports made by the person
during that tax period.

(2) Except as provided otherwise, if none of the supplies
made by a taxable person during a tax period are taxable supplies,
the person is not allowed input tax credits for the input tax payable
on taxable acquisitions or imports made by the person during
that period.

(3) Except as provided otherwise, if a taxable person makes
both taxable and other supplies during a tax period, the input tax
credits allowed to the person for that tax period are determined
as follows:

(a) if an acquisition or import by the person relates wholly
to making taxable supplies, an input tax credit is al-
lowed for the full amount of input tax payable in
respect of the acquisition or import;

Input tax credits.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.50 The Antigua and Barbuda Sales
Tax Act, 2006.

(b) if an acquisition or import by the person relates wholly
to making supplies that are not taxable, no input tax
credit is allowed for the input tax payable in respect
of that acquisition or import;

(c) for acquisitions or imports by the person that relate,
whether directly or indirectly, partly to making tax-
able supplies and partly to making other supplies,
the sum of the input tax credits allowed for such
supplies or imports during the tax period is calcu-
lated according to the following formula A is the to-
tal amount of input tax payable in respect of imports
or acquisitions made by the person during the pe-
riod, less the input tax accounted for under (a) and
(b); B is the value of all taxable supplies made by the
taxable person during the period; and C is the value
of all supplies made by the taxable person during the
period, other than supplies made through a taxable
activity carried on by the person outside Antigua
and Barbuda.

(4) Notwithstanding subsection (3)

(a) if the fraction B/C in subsection (3)(c) is more than
0.90, the taxable person is allowed input tax credits
for all of the input tax payable on taxable acquisi-
tions or imports made by the person during that tax
period;

(b) if the fraction B/C in subsection (3)(c) is less than
0.10, the taxable person is not allowed input tax cred-
its for taxable acquisitions or imports made by the
person during that tax period;

(c) if the taxable person is a bank or other financial insti-
tution making both exempt and taxable supplies,
whether or not the person makes any exempt sup-
plies in the particular tax period, paragraph (3)(c)
does not apply;

(d) if the Regulations specify a different way for a par-
ticular class of taxable person to calculate the amount
of input tax allowed for a tax period in which the
person makes both taxable and exempt supplies, the

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

51

person must use that method to calculate the input
tax credits it is allowed for that period.

(5) If section 16(3) allows a taxable person to treat an amount
as input tax in a tax period because an ABST adjustment event
occurred during that period in relation to an acquisition made by
the person, the amount of the input tax credit the person is
allowed for the input tax is determined by reference to the extent
that the person was entitled to an input tax credit for the original
acquisition.

(6) If section 16(4) allows a taxable person to treat an amount
as input tax in a tax period because an ABST adjustment event
occurred during that period in relation to a supply made by that
person, the person is entitled to an input tax credit for that amount.

(7) If, at the time the person submits an ABST return for a tax
period, the person does not, in relation to an acquisition or
importation made in that tax period, hold the documentation
referred to in subsection (8)

(a) the person is not allowed the input tax credit it would
otherwise have been allowed for that acquisition or
importation in that tax period; but

(b) the person is allowed the input tax credit in the first
subsequent tax period in which the person holds the
documentation, provided that if the person does not
hold the documentation before the end of the tax
period ending 6 months after the date on which the
return was due, no input tax credit is allowed for the
acquisition or importation.

(8) The documentation required for the purposes of
subsection (7) is

(a) in the case of a taxable acquisition, the ABST in-
voice issued by the supplier for the supply, or for a
low value supply to which section 32(3) applied, the
sales receipt issued by the supplier for the supply;

(b) in the case of a taxable import, a bill of entry or other
document prescribed under the Customs (Control
and Management) Act for the import; or

ANTIGUA
AND

BARBUDA

No. 5 of 2006.52 The Antigua and Barbuda Sales
Tax Act, 2006.

(c) in the case of an input tax credit allowed under sec-
tion 16(3) because of an ABST adjustment event for
an acquisition, the ABST debit note issued by the
supplier in respect of that event;

(d) in the case of an input tax credit allowed under sec-
tion 16(4) because of an ABST adjustment event for
a supply, a copy of the ABST credit note issued to
the recipient of the supply in respect of that event.

(9) Subsection (7) does not alter the way in which the amount
of an input tax credit for an acquisition or importation made in a
tax period is calculated under this section.

(10) Whether an acquisition or importation made in a tax period
relates to making a particular kind of supply should be determined
on the basis of the taxable person’s intention at the time of the
acquisition or importation, but the taxable person may take
account of actual use or a change in intention that occurs before
the date on which the ABST return for that tax period is required
to be lodged.

30. (1) For the purposes of section 29, if a non-resident
principal makes an acquisition or import through a resident agent,
any input tax credit allowed under that section is allowed to the
resident agent and not to the non-resident principal.

(2) Subsection (1) does not apply if the non-resident principal
is treated to any extent as a resident because of paragraph (d) of
the definition of resident and the principal is registered for ABST
under this Act at the time of the acquisition or import.

31. (1) The Regulations may require a taxable person to include
an amount in its output tax or input tax for one or more tax
periods if:

(a) the value of a particular acquisition or importation,
or of a related group of acquisitions or importations,
exceeds $10,000; or

(b) the acquisition is of a capital asset of the person;
and the way in which the person has used the acqui-
sition or importation is different from the way in which
it intended to use the acquisition or importation.

Acquisitions or
importations by
resident agent

Regulations
relating to input
tax credit
entitlements

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

53

(2) The Regulations may provide additional rules allowing or
denying input tax credits in order to ensure that the amount of
input tax credits allowed to a taxable person reflects the extent to
which its acquisitions or importations are used to make taxable
supplies.

(3) Except to the extent of the limitations in subsection (1)(a)
and (b), this section does not limit the Minister’s power to make
regulations under this Act.

PART IX
ABST DOCUMENTATION

32. (1) A registered supplier who makes a taxable supply to a
registered recipient is required, at the time of the supply, to issue
the recipient with an original ABST invoice for the supply.
(2) An ABST invoice must contain the information prescribed
by the Regulations.

(3) A registered supplier making a taxable supply to a registered
recipient may issue a sales receipt in lieu of an ABST invoice if
the consideration for the taxable supply is paid in money and
does not exceed $50.

33. (1) A registered supplier making a taxable supply to a
recipient who is not registered is prohibited from issuing an
ABST invoice to the recipient, but must, at the time of the supply,
issue a sales receipt to the recipient.
(2) A sales receipt must contain the information prescribed by
the Regulations.

34. (1) If

(a) a registered supplier has made a taxable supply to a
registered recipient;

(b) an ABST adjustment event has occurred in relation
to the supply;

(c) at the time of the supply, the supplier issued an origi-
nal ABST invoice to the recipient; and

(d) the amount shown on that invoice as the ABST
charged exceeds the ABST properly chargeable in

ABST invoices.

Sales receipts.

ABST credit and
debit notes.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.54 The Antigua and Barbuda Sales
Tax Act, 2006.

respect of the supply,the supplier must provide the
recipient with an original ABST credit note.

(2) If

(a) a registered supplier has made a taxable supply to a
registered recipient;

(b) an ABST adjustment event has occurred in relation
to the supply;

(c) at the time of the supply, the supplier issued an origi-
nal ABST invoice to the recipient; and

(d) the ABST properly chargeable in respect of the sup-
ply exceeds the amount shown on that invoice as
the ABST charged, the supplier must provide the
recipient with an original ABST debit note.

(3) An ABST credit or debit note must contain the information
prescribed by the Regulations.

35. (1) If a taxable supply is made by or to an agent on behalf
of a principal and both the agent and principal are registered
under this Act, any documentation required to be issued by or to
the principal, including an ABST credit or debit note, may be issued
by or to the agent, using the name, address, and TIN of the agent.

(2) If a taxable supply is made by or to an agent on behalf of
a principal and the principal is registered under this Act but the
agent is not registered, any documentation required to be issued
by or to the principal, including an ABST credit or debit note,
may be issued by or to the agent but must be issued using the
name, address, and TIN of the principal.

(3) If a taxable supply is made by or to an agent on behalf of
a non-resident principal who is not registered under this Act,
any documentation required to be issued by or to the principal,
including an ABST credit or debit note, must be issued by or to
the agent, using the name, address, and TIN of the agent.

(4) If a taxable supply is made by or to an agent on behalf of
a principal, any documentation required to be issued must be
issued only once and must not be issued by or to both the agent
and the principal.

Documentat ion
issued by or to
agents.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

55

(5) A document issued by or to an agent in accordance with
this Act is treated as issued by or to the principal for the purposes
of this Act.

36. (1) A registered recipient who has not received an ABST
invoice, ABST credit note, or ABST debit note that the supplier
was required to issue, may make a written request to the supplier
to issue the document.

(2) A registered supplier must comply with a request under
subsection (1) within 14 days of receiving the request.

(3) A request under subsection (1) cannot be made

(a) for an ABST invoice, more than 60 days after the
date on which the supply occurred; or

(b) for an ABST credit or debit note, more than 60 days
after the ABST adjustment event to which the credit
or debit note relates.

37. (1) If the Regulations specify that prior approval is
required from the Commissioner before ABST invoices, debit
notes, or credit notes are issued, whether electronically or
otherwise, no such document may be issued until the approval
is obtained.

(2) Only one original ABST invoice may be issued for a taxable
supply, but the person who issued the original may provide a
copy clearly marked as such to a registered recipient who claims
to have lost the original.

(3) Only one original ABST credit or debit note may be issued
for a particular ABST adjustment event in relation to a supply,
but the person who issued the original may provide a copy
clearly marked as such to a registered recipient who claims to
have lost the original.

(4) It is an offence to issue an ABST invoice, ABST credit
note, or ABST debit note in circumstances other than those
specified in this Part.

38. The following documents must be retained by a registered
person for the purposes of Part XIX of this Act

Requests for
ABST
documentation.

Prohibitions.

Retention of
records

ANTIGUA
AND

BARBUDA

No. 5 of 2006.56 The Antigua and Barbuda Sales
Tax Act, 2006.

(a) a copy of all ABST invoices, ABST credit notes, and
ABST debit notes issued by the person, maintained
in chronological order;

(b) all ABST invoices, ABST credit notes, and ABST
debit notes received by the person, whether origi-
nals or copies;

(c) all customs documentation relating to imports and
exports of goods by the person; and

(d) in relation to all imported services to which section
18 applies, sufficient written evidence to identify the
supplier and the recipient, and to show the nature
and quantity of services supplied, the time of sup-
ply, the place of supply, the consideration for the
supply, and the extent to which the supply has been
used by the recipient for particular purposes.

PART X
ABST RETURNS AND PAYMENTS

Division 1: ABST Payable on Returns

39. (1) A taxable person must lodge an ABST return for each
tax period no later than one calendar month after the end of the
period.

(2) An ABST return must

(a) be lodged with the Commissioner;

(b) be in the form prescribed by the Commissioner; and

(c) contain the information specified in that form.

(3) On application in writing by a taxable person, the
Commissioner may grant that person permission to lodge an
ABST return after the date specified in subsection (1).

(4) A permission granted under subsection (3) does not alter
the due date for payment of ABST under section 41.

ABST returns.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

57

(5) The Commissioner may, by notice in writing, require a
person to file, whether on that person’s own behalf or as agent
or trustee of another person, such fuller or additional returns for
a tax period as he requires, and such notice may be given even if
the taxable person has not lodged an ABST return for the period.

40. (1) If a taxable person who has lodged an ABST return
requests the Commissioner to amend the return, the
Commissioner must amend the original return or accept
lodgement of an amended return.

(2) The request must be in writing, specifying in detail the
grounds on which it is made, and must be made within three
years after end of the tax period to which the return relates.

41. (1) The ABST payable by a taxable person to the
Commissioner under section 27 is due and payable by the due
date for lodgement of the ABST return for the tax period.

(2) The liability to pay an amount of ABST arises by operation
of this section and does not depend on the Commissioner making
an assessment of the ABST due.

(3) A person who fails to pay all or part of the ABST due for a tax
period by the due date is liable to a late payment penalty equal to
twenty percent of the amount of ABST due but not paid.

(4) A taxable person may request the Commissioner in writing
to grant an extension, or a further extension, of time to pay the
ABST due for a tax period and the Commissioner may, if he
thinks it appropriate in the circumstances, grant the requested
extension, or a different extension, or make other arrangements
to ensure payment of the ABST, including arrangements requiring
the person to pay the amount due in such instalments as he
determines.

(5) If a person makes an application under subsection (4), the
Commissioner must notify the person of his decision in writing
within 7 days of receiving the application.

(6) If the Commissioner has granted an extension of time to
pay an amount of ABST, or made other arrangements for payment
of the ABST, the taxpayer’s liability, if any, for a late payment
penalty under subsection (3) is waived.

Due date for
payment of
ABST for a tax
period

Amended returns.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.58 The Antigua and Barbuda Sales
Tax Act, 2006.

(7) The grant of an extension of time, or the grant of permission
to pay ABST due by instalments, does not prevent a liability for
interest arising under section 61 from the original date the ABST
was due for payment.

(8) If a taxpayer is permitted to pay ABST by instalments and
the taxpayer defaults in payment of an instalment, the whole
balance of the ABST outstanding at the time of the default
becomes immediately payable.

(9) If the Commissioner has reasonable grounds to believe
that a taxpayer may leave Antigua and Barbuda before the due
date for payment of an amount of ABST, ‘that ABST is due on
the date specified by the Commissioner by notice in writing to
the taxable person.

Division 2: ABST Payable on Imports

42. (1) The ABST payable by an importer to the Comptroller of
Customs in respect of a taxable import is due and payable at the
time of the import.

(2) The liability to pay an amount of ABST arises by operation
of this section and does not depend on the making of an
assessment of the ABST due.

43. (1) The Comptroller of Customs

(a) must collect the ABST due under this Act on an
import of goods at the time of import and must at that
time obtain the name and TIN for ABST purposes, if
any, of the importer, the import declaration, and the
invoice values in respect of the import; and

(b) may make arrangements for such functions to be
performed on his behalf in respect of imports through
the postal services.

(2) An importer of goods is required, on entry of the goods
into Antigua and Barbuda, to furnish the Comptroller with an
import declaration and pay any ABST due on the import.

(3) An import declaration required under subsection (2)
must—

Due date for
payment of
ABST on
imports.

ABST Payable on
imports.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

59

(a) be in the form prescribed by the Comptroller;

(b) state the information necessary to calculate the ABST
payable in respect of the import; and

(c) be furnished in the manner prescribed by the Comp-
troller.

(4) Except where the contrary intention appears, the
provisions relating to the import, transit, coastwise carriage,
and clearance of goods, and the payment and recovery of duty
in the Customs (Control and Management) Act, the Customs
Duties Act, and any enactments amending those Acts, apply in
relation to ABST payable on a taxable import under this Act as if
that ABST were duty payable on imported goods, so far as
those provisions are relevant, and with such exceptions,
modifications, and adaptations as are necessary for the purpose
of collecting ABST on taxable imports.

(5) The Comptroller of Customs may exercise any power
conferred on him by any customs legislation as if the reference
to duty in that legislation included a reference to ABST charged
under this Act on an import of goods.

PART XI
REFUNDS

44. (1) If the calculation under section 27 results in a negative
amount of ABST payable because the total input tax credits
allowed in the tax period exceed the total output tax payable for
the tax period

(a) the excess is carried forward and allowed as an input
tax credit in the following tax period and any remain-
ing amount not credited in that period is carried for-
ward to the next tax period, and this process contin-
ues until either—

(i) no amount remains; or

(ii) the amount, or part of it, has been carried
forward for six consecutive tax periods after
the tax period in which the excess arose; and

Refunds.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.60 The Antigua and Barbuda Sales
Tax Act, 2006.

(b) any amount that has not been credited after those
six months must, on application in the form and man-
ner prescribed by the Commissioner, be refunded to
the person within three calendar months after the
date of the application.

(2) If, in a particular tax period, a taxable person is allowed
input tax credits because of more than one excess carried forward
under subsection (1) from an earlier tax period, the excess credit
from the earliest tax period is allowed first.

(3) Despite subsection (1), the Commissioner must, on
application in the form and manner he prescribes, refund an
excess within three calendar months after lodgement of the
application

(a) if, considering the person’s turnover or predicted
turnover from supplies made or to be made during
the period of twelve calendar months consisting of
the current month, the previous five months, and the
following six calendar months—

(i) 50 per cent or more of the person’s turnover is
from supplies that are zero-rated exports; or

(ii) 50 per cent or more of the person’s expenditure
on inputs is from acquisitions or imports that
relate to making supplies that are zero-rated
exports; or

(b) in any other case, the excess is due to some other
feature of the taxable person’s business that the
Commissioner is satisfied regularly results in excess
input tax credits.

(4) A taxable person who has erroneously overpaid ABST for
a tax period may apply in writing to the Commissioner for an
input tax credit equal to the amount overpaid and, if the
Commissioner is satisfied that the amount was erroneously
overpaid, he must allow the person an input tax credit for that
amount, or for such other amount the Commissioner is satisfied
was erroneously paid, in the tax period in which the Commissioner
notifies the person of his decision.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

61

(5) An application under subsection (4) must be made within
3 years from the end of the tax period to which the overpayment
relates and the Commissioner must make a decision in relation to
the application within 30 days of the date of the application,
unless on or before that time the Commissioner commences an
audit of the taxpayer in relation to that tax period.

(6) If a refund is payable to a person under this section, the
Commissioner may apply it first in reduction of any interest or
penalty payable by the person under this Act, or against payment
of any other taxes, levies, or duties collected by the Commissioner
including any unpaid amounts under the repealed taxes.

(7) Notwithstanding anything in this section, if the amount
of an excess to be refunded is less than $100, it must continue to
be carried forward into succeeding tax periods until it is reduced
to nil.

(8) The Commissioner may authorise, subject to appropriate
conditions and restrictions, the granting of a refund of part or all
of the ABST incurred in relation to a taxable acquisition or a
taxable import made by a public international organisation, foreign
government, or any other person to the extent that organisation,
government, or person is entitled to exemption from ABST under
an international assistance agreement.

(9) A claim for a refund under subsection (8) must be made in
the form and manner, and at the time prescribed by the
Commissioner and must be accompanied by such supporting
documentation as the Commissioner may require, including but
not limited to:

(a) evidence that the ABST for which a refund was
sought was incurred by the person, including cus-
toms documents, sales receipts, or other appropriate
evidence;

(b) evidence of the person’s entitlement to make the claim
under subsection (8).

(10) Where the Commissioner does not pay a refund within
the time required under this section, interest is payable by the
Commissioner on the amount outstanding at the rate specified
for the purpose of section 61 of this Act.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.62 The Antigua and Barbuda Sales
Tax Act, 2006.

PART XII
ASSESSMENTS

45. (1) The Commissioner may make an assessment of the ABST
payable by a taxable person if

(a) the Commissioner is not satisfied as to the accuracy
of an ABST return lodged by the person;

(b) the person fails to lodge an ABST return as required
under this Act; or

(c) the person has been paid a refund or allowed an
input tax credit under section 44 to which the person
is not entitled.

(2) If a person, other than a taxable person, makes a supply of
goods or services and represents that ABST is charged on the
supply, the Commissioner may make an assessment of ABST
payable by the person in relation to that supply as if the person
were a taxable person and the supply were a taxable supply.

(3) If a taxable person makes a supply of goods or services
and the supply is not a taxable supply, or is a taxable supply
charged with ABST at the rate of zero percent, and in either case,
the taxable person represents that a positive rate of tax is charged
on the supply, the Commissioner may make an assessment of
ABST on that person as if the supply were a taxable supply.

(4) An amount assessed under subsection (2) or (3) is treated,
for all purposes of this Act, as ABST payable under this Act
unless, in the case of an amount assessed under subsection (3),
the taxable person reasonably believed that ABST should have
been applied at the positive rate and has since refunded to the
recipient of the supply the ABST charged on the supply or has
otherwise satisfied the Commissioner that the recipient was not
disadvantaged and the taxable person was not advantaged by
the mistake.

(5) For the purposes of making an assessment under this
section, the Commissioner may estimate the amount of ABST
payable by a person based on the information available to him.
(6) The Commissioner must serve notice of an assessment on
the person assessed, stating

Assessments.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

63

(a) the reason for the assessment, the amount of ABST
payable as a result of the assessment, and the basis
on which that amount was determined;

(b) the date on which that ABST is due and payable,
which must be no less than 10 business days after
the date on which the notice is served; and

(c) the time, place, and manner of appealing the assess-
ment.

(7) The Commissioner may, within the timeframe specified in
subsection (9), amend the assessment by making such alterations
or additions to the assessment as he considers necessary, and
must serve a notice of the amended assessment on the person
assessed.

(8) An amended assessment is treated in all respects as an
assessment under this Act.

(9) The Commissioner may not make an assessment, including
an amended assessment

(a) in the case of an assessment under subsection (1)(a),
more than six years after the end of the tax period to
which the assessment relates; or

(b) in the case of an assessment under subsection (1)(c),
more than six years after the date on which the re-
fund was paid or, if an input tax credit was allowed,
more than six years after the end of the tax period in
which the credit was allowed, unless, in either case,
the taxable person committed fraud or wilful default
in furnishing the return for the tax period or in apply-
ing for the refund.

(10) The Commissioner may make an assessment at any time
if the assessment is made under subsection (1)(b), (2), or (3).

(11) Nothing in subsection (9) prevents the amendment of an
assessment to give effect to a decision of the Appeal Board or a
Judge.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.64 The Antigua and Barbuda Sales
Tax Act, 2006.

(12) Nothing in this section prevents any interest or penalty
payable

(a) in respect of ABST assessed under subsection (1)(a)
and (b), from being computed from the original due
date for payment of the ABST as determined under
section 41;

(b) in respect of ABST assessed under subsection (1)(c)
in relation to an application for a refund, from being
computed from the date on which the refund was
paid; or

(c) in respect of ABST assessed under subsection (2) or
(3), from being computed from the date on which
payment of the ABST would have been due under
section 41 if the supply had been a taxable supply.

46. (1) If a supplier has incorrectly treated a taxable supply as
an exempt or zero-rated supply because of misrepresentation or
fraud by the recipient of the supply, the Commissioner may assess
the recipient of the supply for payment of the ABST due in
respect of the supply, including any interest or penalty payable
as a result of the late payment of the ABST, and the assessment
is treated as an assessment of ABST payable by the recipient for
all purposes of this Act, whether or not the recipient is a taxable
person.

(2) The Commissioner must serve notice of the assessment
on the recipient specifying

(a) the reason for the assessment;

(b) the amount of ABST payable as a result of the as-
sessment;

(c) the date on which that ABST is due and payable;
and

(d) the time, place, and manner of objecting against the
assessment.

(3) Subsection (1) does not preclude the Commissioner from
recovering from the supplier the ABST, interest, or penalty due
in respect of the supply and

Assessment of
recipient.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

65

(a) the Commissioner may recover part of the ABST pay-
able on the supply from the supplier and part from
the recipient; but

(b) the Commissioner cannot recover more than the to-
tal amount of ABST, interest, and penalty payable in
relation to the supply.

(4) If a supplier who incorrectly treated a taxable supply as an
exempt or zero-rated supply because of misrepresentation or
fraud by the recipient of the supply has paid to the Commissioner
any amount of the ABST, interest, or penalty in respect of the
supply, the supplier may recover that amount from the recipient
of the supply.

47. (1) In this section

“scheme” includes a course of action and an agreement,
arrangement, promise, plan, proposal, or undertaking,
whether express or implied and whether or not legally
enforceable; and

“tax benefit” includes

(a) a reduction in the liability of a person to pay ABST;

(b) an increase in the entitlement of a person to an input
tax credit, including an increase in an excess carried
forward;

(c) an entitlement to a refund;

(d) a postponement of liability for the payment of ABST;

(e) an acceleration of entitlement to a deduction for in-
put tax;

(f) any other benefit arising because of a delay in pay-
ment of tax or an acceleration of entitlement to a
deduction for input tax;

(g) anything that causes what is in substance and effect
a taxable supply or import not to be a taxable supply
or import; or

Negation of tax
benefit from a
scheme.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.66 The Antigua and Barbuda Sales
Tax Act, 2006.

(h) anything that gives rise to an input tax credit entitle-
ment for an acquisition or import that is in substance
and effect an acquisition used or to be used for a
purpose other than that of making taxable supplies.

(2) Notwithstanding anything in this Act, if the Commissioner
is satisfied that a scheme has been entered into or carried out
and

(a) a person has obtained a tax benefit in connection
with the scheme in a manner that constitutes a mis-
use or abuse of the provisions of this Act; and

(b) having regard to the substance of the scheme, it
would be concluded that the person, or one of the
persons, who entered into or carried out the scheme
did so for the sole or dominant purpose of enabling
the person to obtain the tax benefit, the Commis-
sioner may determine the liability of the person who
has obtained the tax benefit as if the scheme had not
been entered into or carried out.

(3) For the purposes of determining a person’s liability under
subsection (2), and for the purposes of ensuring the prevention
or reduction of the tax benefit, the Commissioner may do any of
the following

(a) treat a particular event that actually happened as not
having happened;

(b) treat a particular event that did not actually happen
as having happened and, if appropriate, treat the
event as:

(i) having happened at a particular time; and

(ii) having involved particular action by a
particular person;

(c) treat a particular event that actually happened
as:

(i) having happened at a time different from the
time it actually happened; or

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

67

(ii) having involved particular action by a
particular person (whether or not the event
actually involved any action by that person).

(4) If the Commissioner makes a determination under
subsection (2), he must notify the person of his determination
either by serving notice of the determination on the person or
by issuing an assessment to the person in relation to one or
more tax periods.

48. (1) The original or a certified copy of a notice of
assessment is receivable in proceedings as conclusive evidence
that the assessment has been duly made and, except in
proceedings in relation to the assessment under Part XVIII of
this Act, that the amount and all particulars of the assessment
are correct.

(2) No assessment purporting to be made, issued, or executed
under this Act may be

(a) quashed or deemed to be void or voidable for want
of form; or

(b) affected by reason of mistake, defect, or omission
therein, if it is, in substance and effect, in conformity
with this Act and the person assessed or intended to
be assessed is designated in it according to common
understanding.

PART XIII
POWERS AND DUTIES OF THE COMMISSIONER

49. (1) The Commissioner has the responsibility for the
general administration of this Act and for carrying out the
provisions of this Act.

(2) The power to carry out a duty or function required of the
Commissioner under this Act, including that of carrying out the
responsibilities under subsection (1), is conferred on the
Commissioner.

(3) The Commissioner may prepare documents outlining the
way in which he will administer this Act and his understanding
of how the Act applies, and may designate such documents as

General
provisions
relating to
assessments.

Powers and
Duties of the
Commissioner.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.68 The Antigua and Barbuda Sales
Tax Act, 2006.

being only for internal use by taxation officers or may, if he
thinks appropriate, publish such documents for the information
of taxpayers.

(4) A document referred to in subsection (3) is not binding for
the purposes of this Act, and in the performance of his
responsibilities under this Act, the Commissioner may at any
time withdraw the document in whole or in part, or administer
this Act in a manner that is not in conformity with the document.

50. (1) Except as provided in this section, the Commissioner or a
taxation officer carrying out the provisions of this Act must not

(a) disclose to a person any matter in respect of another
person that may come to the officer’s knowledge in
the exercise of his powers or the performance of his
duties under the said provisions; nor

(b) permit a person to have access to records in the
possession or custody of the Commissioner, except
in the exercise of the officer’s powers or the perfor-
mance of the officer’s duties under this Act or by
order of a court.

(2) Nothing in this section prevents the Commissioner from

(a) disclosing information to a person in the service of a
revenue or statistical department of the Government
of Antigua and Barbuda, so long as such disclosure
is necessary for the performance of that person’s
official duties and the information disclosed does
not identify a specific person; or

(b) disclosing documents or information

(i) if the disclosure is necessary for the purposes
of this Act or another revenue law;

(ii) if a person is authorised by an enactment to
receive such information; or

(iii) if the information is disclosed to the competent
authority of the government of another
country with which Antigua and Barbuda has

Secrecy.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

69

entered into an agreement for the avoidance
of double taxation or for the exchange of
information, to the extent permitted under that
agreement or under a law.

(3) A person receiving documents and information disclosed
in accordance with subsection (2) must keep them secret under
the provisions of this section, except to the minimum extent
necessary to achieve the purpose for which the disclosure was
made.

(4) The Commissioner may use documents or information
obtained in the performance of his duties under this Act for the
purposes of any other revenue law administered by the Minister,
the Commissioner, or the Comptroller of Customs.

(5) If a person consents in writing, information concerning
that person may be disclosed to another person.

(6) The Commissioner may disclose information concerning
a taxpayer’s affairs to a person claiming to be the taxpayer or the
taxpayer’s authorised representative only after obtaining
reasonable assurance of the authenticity of the claim.

51. (1) For the purposes of securing payment of ABST
that is or may become due, the Commissioner may, by notice
in writing, require a person to give security in such amount
and manner as the Commissioner thinks fit, by the date
specified in the notice.

(2) A person who is required to give security under subsection
(1) must give the security in the amount and manner and on the
date specified in the notice.

(3) If security has been given in cash and the Commissioner
is satisfied that the security is no longer required, the
Commissioner must apply the amount of the security in the
following order—

(a) first in reduction of any interest or penalty payable
by the person under this Act;

(b) then against any ABST due and payable by the per-
son;

Power to require
security.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.70 The Antigua and Barbuda Sales
Tax Act, 2006.

(c) then against payment of any other taxes, levies, or
duties collected by the Commissioner, including any
unpaid amounts under the repealed taxes, and any
amount remaining must be refunded to the person
who gave the security.

(4) A decision under subsection (1) may be challenged only
under Part XVIII of this Act.

52. (1) The Commissioner may enter a place and seize goods
in respect of which the Commissioner has reasonable grounds
to believe that ABST that is or will become payable in respect of
the supply or import of the goods has not been or will not be
paid.

(2) Goods seized under subsection (1) must be stored in a
place approved by the Commissioner for that purpose.

(3) As soon as practicable after a seizure of goods under
subsection (1), the Commissioner must serve notice of the seizure
on

(a) either

(i) the owner of the goods; or

(ii) the person who had custody or control of the
goods immediately before seizure; or

(b) if, after making reasonable enquiries, he cannot ob-
tain sufficient information to identify a person re-
ferred to in paragraph

(a), a person claiming the goods who provides sufficient
information to enable such notice to be served, and
if no such person claims the goods, the Commis-
sioner is not required to serve the notice.

(4) A notice under subsection (3) must be in writing and must

(a) identify the goods seized;

(b) state that the goods have been seized under this
section and the reason for the seizure; and

Power to seize
goods.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

71

(c) set out the terms of subsections (5), (6), and (7).

(5) The Commissioner may authorise the delivery of goods
seized under subsection (1) to the person on whom a notice
under subsection (3) has been served, if that person has, to the
satisfaction of the Commissioner:

(a) given, or made an arrangement to give, security for
payment of the ABST that is due or may become
payable in respect of the supply or import of the
goods; or

(b) agreed to pay by instalments the ABST that is due or
may become payable in respect of the supply or im-
port of the goods.

(6) If subsection (5) does not apply, the Commissioner may
detain the goods seized under subsection (1)

(a) in the case of perishable goods, for such period as
the Commissioner considers reasonable having re-
gard to the condition of the goods; or

(b) in any other case, for 21 days after the seizure of the
goods, and thereafter the Commissioner may sell the
goods by public auction or in such other manner as
the Commissioner may determine.

(7) The proceeds of a disposal of goods under subsection (6)
must be applied as follows

(a) first toward the cost of seizing, keeping, and selling
the goods;

(b) then towards payment of the ABST due in respect of
the supply or import of the goods seized, including
any interest or penalties thereon; and

(c) the balance, if any, must be paid to the owner of the
goods.

(8) Nothing in this section precludes the Commissioner from
proceeding under Part XVII of this Act with respect to any
balance owed, if the proceeds of disposal are not sufficient to
meet the costs referred to in subsection (7)(a) and (b).

ANTIGUA
AND

BARBUDA

No. 5 of 2006.72 The Antigua and Barbuda Sales
Tax Act, 2006.

53. (1) The Commissioner may delegate in writing a duty,
power, or function conferred on him under this Act other than:

(a) the power of delegation conferred by this subsec-
tion; and

(b) the power to sanction prosecutions conferred by
section 74.

(2) A delegation under this section does not prevent the
exercise of such power, duty, or function by the Commissioner
himself.

(3) The Commissioner may, at any time, revoke in writing a
delegation under this section.

PART XIV
MISCELLANEOUS

54. (1) Except as provided in section 18(4), a taxable activity
conducted by a taxable person in branches or divisions is a
single taxable activity for the purposes of this Act.

(2) A person who conducts a taxable activity in branches or
divisions must be registered in the name of the person and not
in the names of the branches and divisions.

55. (1) For the purposes of this Act, anything done or engaged
in by a person in the capacity as an officer of an unincorporated
body of persons is treated as being done by the unincorporated
body and not by the officer.

(2) Without limiting subsection (1), examples of things done
or engaged in by a person include:

(a) carrying on a taxable activity or part of the activity;

(b) making a supply, import, or acquisition in the course
or furtherance of the taxable activity carried on by
the body;

(c) receiving service of a notice;

(d) lodging a return;

Delegation.

Branches and
divisions

Actions of
partners,
trustees, and
members of
unincorporated
persons

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

73

(e) providing information; or

(f) any other action by the person.

56. (1) An amount taken into account under this Act must be
expressed in Eastern Caribbean Currency.

(2) If an amount is expressed or paid in a currency other than
Eastern Caribbean Currency

(a) if the amount relates to an import of goods, it must
be converted into Eastern Caribbean Currency at the
exchange rate applicable under the Customs (Con-
trol and Management) Act for the purposes of com-
puting the customs duty payable on the import; and

(b) if no such provisions apply, and in any other case,
the amount must be converted to Eastern Caribbean
Currency at the Eastern Caribbean Central Bank mid-
exchange rate applying between the foreign currency
and Eastern Caribbean Currency on the date the
amount is taken into account for the purposes of
this Act.

57. (1) A price charged by a taxable person in respect of a
taxable supply includes an amount representing the ABST
chargeable on that supply, whether or not the person included
an amount for ABST when determining the price, stated that the
price included an amount for ABST, or otherwise took ABST
into account in setting the price.

(2) A price advertised or quoted by a taxable person in respect
of a taxable supply must include the ABST payable on the supply,
and the advertisement or quotation must also separately state
the amount of the ABST payable.

(3) Despite subsection (2), price tickets on goods need not
separately state the amount of ABST included in the price if a
notice stating that prices include ABST is prominently displayed
at or near the entrance to the premises where the goods are
offered for sale and at the place where payments are effected.

(4) A taxable person advertising or quoting a price may include
a statement of the ABST-exclusive price in the advertisement or

Currency.

ABST-inclusive
pricing.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.74 The Antigua and Barbuda Sales
Tax Act, 2006.

quotation only if the ABST-inclusive price is stated with equal
or greater prominence.

(5) The Commissioner may, in relation to a taxable person or a
class of taxable persons, approve another method of displaying
prices for taxable supplies, including, but only in the case of
supplies made to other taxable persons, a method involving
ABST-exclusive pricing.

58. (1) The Minister may, with the consent of Cabinet, make
regulations–

(a) for any matter that this Act requires or allows to be
prescribed by regulations; or

(b) for any matter that is necessary or convenient to be
prescribed in order to better carry out or give effect
to the purposes of the Act.

(2) Without limiting the generality of subsection (1), such
regulations may provide for—

(a) transitional or saving provisions consequent on the
coming into force of the Act or on any change in the
tax rate or tax base under the Act;

(b) the collection of output tax in respect of taxable sup-
plies made by retailers;

(c) simplified methods for calculating the net ABST pay-
able to the Commissioner by small businesses;

(d) refunding to visitors the tax paid on gifts, souvenirs,
or other goods to be consumed outside Antigua and
Barbuda, if the total value of such goods acquired in
the course of one visit to Antigua and Barbuda ex-
ceeds one thousand dollars;

(e) provisions to remedy (in manner and or form) any
deficiency in this Act arising from the absence or
insufficiency of provisions to deal with any thing
that is necessary to give effect to the Act;

(f) ensuring that the provisions of the Act do not inap-
propriately result in the application of ABST more

Regulations

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

75

than once (or, unless clearly intended by the Act,
less than once) to a particular type of transaction;

(g) ensuring that this Act operates as a multi-stage, value
added tax on consumption in Antigua and Barbuda
at the appropriate rate of tax;

(h) prescribing the duties and functions of officers and
other persons appointed or employed under the Act;

(i) prescribing the form of returns to be made, the par-
ticulars to be included in the returns, the persons by
whom, and the time when or within which such re-
turns are to be made;

(j) prescribing the forms of assessments, notices, and
other documents that are referred to in the Act or are
necessary in order to give effect to the Act;

(k) providing for any matter that is contemplated by or
necessary for giving full effect to the provisions of
the Act and for the due administration the Act.

(2) Subject to subsection (3), regulations made under this
Act are subject to an affirmative resolution of the Parliament.

(3) The specification and description of the nature and form
of filing and documentation requirements and approved forms
may be issued by the Minister as Regulations or by way of
notice in the Gazette.

PART XV
REGISTRATION

ON COMMENCEMENT OF ABST

59. (1) A person is required to apply to the Commissioner for
registration under this Act no later than one calendar month
before the commencement day referred to in section 1(2) if,
considering the total value of supplies made or to be made by
the person in the course or furtherance of the person’s taxable
activity, the person would have been required to apply for
registration under section 9 on or before that day if this Act had
come into force 12 calendar months before that day.

Registration
at the
commencement
of ABST.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.76 The Antigua and Barbuda Sales
Tax Act, 2006.

(2) A person who is not required to be registered under
subsection (1) is required to apply for registration under this
Act on any subsequent day before the day referred to in section
1(2), if on that day section 9(1)(c) would have applied to that
person if this Act had come in force 12 calendar months before
that day.

(3) Notwithstanding section 10, if a person is required to
apply for registration under subsection (1) or (2) of this section,
the date of effect of the registration is the date of commencement
of this Act.

(4) If, prior to the date on which this section commenced—

(a) a person purported to lodge an application for regis-
tration under this Act;

(b) the Commissioner purported to register a person
under this Act;

(c) the Commissioner purported to issue a person with a
TIN; or

(d) the Commissioner purported to issue an Antigua and
Barbuda Sales Tax Registration Certificate under this
Act, the application, registration, TIN, or certificate,
as applicable, is treated for all purposes as if it were
made on the date of commencement of this section.

(5) If the Commissioner is satisfied that a person is required
to apply for registration under subsection (1) or (2) and the
person has not applied for registration as required, the
Commissioner may register that person unless the person is a
non-resident to whom section 9(6) applies.

60. (1) Despite section 10(4)(b), if a person applies for
registration under section 9(7) and the person is not required to
be registered, the Commissioner may not register the person
with a date of effect earlier than such date, if any, as the Minister
may by Order appoint as being the date from which voluntary
registration will be allowed.

(2) Subsection (1) does not prevent the Commissioner, before
the day referred to in that subsection, receiving or processing

No voluntary
registration
during transition
period.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

77

such applications for registration, so long as the date of effect
of the registration is on or after that day.

PART XVI
INTEREST, PENALTIES, AND OFFENCES

Division 1: Interest

61. (1) A person who fails to pay ABST payable to the
Commissioner or the Comptroller under this Act on or before the
due date for payment is liable for interest at the rate of one per
cent per month on the amount unpaid, calculated from the date
the payment was due to the date the payment is made.

(2) Interest payable by a person under subsection (1) may be
recovered by the Commissioner under the Inland Revenue
Administration Act as if it were tax payable by the person,
provided that section 9 of that Act does not apply in relation to
amounts payable under this Act.

(3) If a person has paid interest under subsection (1) and an
amount to which the interest relates is found not to have been
payable, the interest paid on that amount must be refunded to
the person.

(4) Interest payable under this section is payable in addition
to the late payment penalty imposed under section 41(3) and
any penalty imposed under Division 2 or fine imposed under
Division 3 in respect of the non-payment of the amount.

Division 2: Administrative Penalties

62. (1) No penalty is payable under this Division by a person
who has been convicted of an offence under Division 3 in respect
of the same act or omission, or if the offence has been
compounded under section 90.

(2) If a penalty under this Division has been paid and the
Commissioner institutes a prosecution proceeding under
Division 3 in respect of the same act or omission, the
Commissioner must refund the amount of the penalty paid, and
the penalty is not payable unless and until the prosecution is
withdrawn.

Interest on late
payments.

General
provisions.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.78 The Antigua and Barbuda Sales
Tax Act, 2006.

(3) A person’s liability for a penalty under a section in this
Division is separate and distinct from the person’s liability, if
any, for a penalty under another section in this Division.

(4) The Commissioner may make an assessment of a penalty
charged under this Division as if the penalty were ABST payable
under this Act, and may specify the date on which the penalty is
payable, which must not be less than 14 days from the date on
which the notice of assessment was issued.

(5) A notice of an assessment of a penalty imposed under this
Division must be served on the person subject to the penalty
and must state the amount of the penalty payable, the provision
under which it is payable, and the due date for payment, and on
service of the notice

(a) the notice and the assessment are treated as if they
were a notice and assessment of ABST payable un-
der this Act;

(b) the amount of the penalty specified in the notice is
treated as ABST payable under this Act; and

(c) the due date for payment is the date specified in the
notice.

(6) A person’s liability to pay a penalty under this Division
arises on the making of an assessment by the Commissioner
under subsection (5).

(7) The time limit for assessing a penalty under this
Division is:

(a) if the amount of the penalty may be calculated by
reference to the ABST payable for a tax period,
whether or not it has been calculated in that way, the
same time limit as applies for assessing the ABST to
which the penalty relates; or

(b) in any other case:

(i) if the penalty is payable because of the doing
of an act, within three years after the
Commissioner has become aware of the act;

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

79

(ii) if the penalty is payable because of the failure
to do an act, within three years after the
Commissioner has become aware of such
failure;

(iii) if the penalty is payable because of the non-
disclosure or incorrect disclosure by a person
of information relating to that person’s liability
to ABST for a tax period, within three years
after the person’s correct liability to ABST has
become final for that tax period.

(8) Where this Division makes a penalty payable for each
day, month, or other period during which a particular state of
affairs exists or continues, the penalty is payable in full for part
of such day, month, or other period in which the state of affairs
commences, continues, or ends.

(9) The Commissioner may, of his own volition or on
application in writing by a person liable to pay a penalty under
this Division, remit the penalty in whole or part if he is satisfied
that there is good cause to do so.

63. (1) A person who, being required to apply for registration
under section 9(1), 9(4), 9(5), or 59, does not do so, is liable to a
penalty equal to double the amount of ABST payable by the
person from the day on which the person was required to apply
for registration until the person files an application or is registered
by the Commissioner, whichever is earlier.

(2) If a person is required to be registered only because it is a
resident agent acting for a non-resident who is registered:

(a) the penalty payable by the agent under subsection
(1) is payable only in respect of supplies made by
the agent in its own right, and does not apply to the
supplies made by the agent on behalf of the princi-
pal; and

(b) the principal is liable for a penalty under subsection
(1) in respect of supplies made by the agent on its
behalf during that period, unless the principal be-
lieved on reasonable grounds that the agent was
registered under this Act.

Failure to apply
for registration.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.80 The Antigua and Barbuda Sales
Tax Act, 2006.

(3) No penalty is payable under subsection (1) by a non-
resident supplier if section 9(6) applies to the supplier, and if, in
the case of taxable supplies made by the supplier through one or
more resident agents either

(a) all of the agents are registered under this Act; or

(b) the supplier believed on reasonable grounds that all
of the agents were registered under this Act.

64. (1) A person who fails to display its Antigua and Barbuda
Sales Tax Registration Certificate or a certified copy thereof
issued by the Commissioner, whichever is applicable, as required
by section 10(7) is liable for a penalty of $50 per day for each day
on which the failure occurs.

65. A person who fails to notify the Commissioner as required
by section 10(8), or to apply for cancellation of its registration as
required by section 11(1), is liable for a penalty not exceeding
$1,000.

66. (1) A person is liable for a penalty not exceeding $25,000
if the person:

(a) uses a false TIN or a TIN that does not apply to the
person;

(b) issues a false ABST invoice, ABST credit note, ABST
debit note, or sales receipt; or

(c) provides, or fails to provide, an ABST invoice, ABST
credit note, ABST debit note, or sales receipt other-
wise than as provided for in Part IX.

(2) A supplier is not liable for a penalty under paragraph 1(b)
or (c) only because information relating to the recipient of the
supply, which was relevant to the issue of, or required to be
included in, the ABST invoice, debit or credit note, or sales
receipt (including, but not limited to, information about the
registration status or TIN of the person) was incorrect, if the
person, having exercised all due care, believes on reasonable
grounds that the information relating to the recipient was
accurate.

Failure to
display
registration
certificate

Failure to notify
changes
affecting
registration, or
to apply for
cancellation of
registration

TIN, ABST
invoice, credit
note, debit note,
or sales receipt

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

81

(3) A supplier is not liable for a penalty under paragraph 1(c)
if the person, having exercised all due care, believes on reasonable
grounds that the recipient of the supply for which a ABST invoice,
debit or credit note, or sales receipt was required to be issued
was or was not a registered person.

67. A person who fails to file an ABST return by the due date
is liable for a penalty equal to the greater of:

(a) $500; or

(b) 5 per cent of the ABST payable for the period to
which the return relates, for each month in which the
return remains outstanding, until the return is filed
or an assessment is issued in respect of the period to
which the return relates.

68. A person who fails to comply with a notice issued under
section 13A of the Inland Revenue Administration Act in relation
to an amount of ABST payable under this Act is liable for a
penalty not exceeding 25 per cent of the amount sought to be
recovered from the person.

69. A person who fails to maintain proper records as required
by sections 38 and 97 is liable for a penalty of $50 per day for
each day the failure continues.

70. A person who fails to provide a taxation officer with
reasonable facilities and assistance as required by section 99(4)
is liable for a penalty not exceeding $1,500.

71. A person who fails to comply with a notice issued under
section 98(1) within the specified time is liable for a penalty not
exceeding $1,000.

72. A person who contravenes the requirements of section
57 in relation to the advertising or quotation of prices for taxable
supplies is liable for

(a) an initial penalty of $500; and

(b) a further penalty of $50 for each day the breach con-
tinues after the person has received a written warn-
ing from the Commissioner to correct the breach.

Failure to file
return.

Failure to
comply with
notice for
recovery of
ABST

Failure to keep
records

Failure to provide
facilities

Failure to
comply with
notice to give
information

Non-compliance
with ABST-
inclusive price
quotation
requirements

ANTIGUA
AND

BARBUDA

No. 5 of 2006.82 The Antigua and Barbuda Sales
Tax Act, 2006.

73. (1) A person who makes a statement to a taxation officer
that is false or misleading in a material particular is liable for a
penalty under this section if an amount properly payable by the
person under this Act exceeds the amount that would be payable
if the person were assessed on the basis that the statement were
true.

(2) The amount of the penalty for which the person is liable is
the greater of $250 and ¾

(a) if an amount payable by the person would have been
less if it were determined on the basis of the informa-
tion provided in the statement, the amount by which
that amount would have been so reduced; or

(b) in a case where the amount of a refund that the per-
son applied for would be increased if it were deter-
mined on the basis of the information provided in
the statement, the amount by which that amount
would have been so increased.

(3) No penalty is imposed under this section if the person
who made the statement did not know and could not reasonably
be expected to know that the statement was false or misleading
in a material particular.

(4) A reference in this section to a statement made to a
taxation officer includes a reference to a statement made orally,
in writing, or in another form to that officer acting in the
performance of the officer’s duties under this Act, and includes
a statement made

(a) in an application, certificate, declaration, notification,
return, objection, or other document made, prepared,
given, filed, lodged, or furnished under this Act;

(b) in any information required to be furnished under
this Act;

(c) in a document furnished to a taxation officer other-
wise than pursuant to this Act;

(d) in an answer to a question asked of a person by a
taxation officer; or

Penalty for
making false or
misleading
statements

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

83

(e) to another person with the knowledge or reasonable
expectation that the statement would be conveyed
to a taxation officer.

(5) A reference in this section to a statement that is misleading
in a material particular includes a reference to a statement that is
so because of the omission of any matter or thing from the
statement.

Division 3: Criminal Offences

74. (1) Subject to the powers of the Director of Public
Prosecutions under the Constitution, no criminal proceedings
in respect of an offence under this Act may be commenced except
with the sanction of the Commissioner.

(2) Criminal proceedings under this Act must be commenced
in the name of the Commissioner.

75. Proceedings under this Division may be commenced.

(a) if the offence alleged has involved the doing of an
act, within three years after the doing of the act;

(b) if the offence alleged has involved the failure to do
an act, within three years after the Commissioner has
become aware of such failure; or

(c) if the offence alleged has involved the non-disclo-
sure or incorrect disclosure by a person of informa-
tion relating to that person’s liability to ABST for a
tax period, within three years after the person’s cor-
rect liability to ABST has become final for that tax
period.

76. (1) A person who is required to apply for registration
under section 9(1), 9(4), 9(5), or 59 and does not do so commits
an offence and is liable on conviction to a fine not exceeding
$10,000 or imprisonment for a term not exceeding 2 years, or
both.

(2) Subsection (1) does not apply to a non-resident supplier
if section 9(6) applies to the supplier, and if, in the case of taxable
supplies made by the supplier through one or more resident
agents, either.

Sanction for
prosecution.

Time limit for
proceedings to be
taken.

Failure to apply
for registration.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.84 The Antigua and Barbuda Sales
Tax Act, 2006.

(a) all of the agents are registered under this Act; or

(b) the supplier believed on reasonable grounds that all
of the agents were registered under this Act.

77. (1) A person who fails to display the person’s Antigua
and Barbuda Sales Tax Registration Certificate or a copy thereof
(whichever is applicable) as required by section 10(7) commits
an offence and is liable on conviction to a fine not exceeding
$10,000 or imprisonment for a term not exceeding 2 years, or
both.

78. A person who fails to notify the Commissioner as required
by section 10(8), or to apply for cancellation of its registration
under section 11(1), commits an offence and is liable on
conviction to a fine not exceeding $10,000 or imprisonment for a
term not exceeding 2 years, or both.

79. A person who fails to comply with section 11(8)(a), (b),
or (c) commits an offence and is liable on conviction to a fine
not exceeding $10,000 or imprisonment for a term not exceeding
2 years, or both.

80. A person commits an offence and is liable on conviction
to a fine not exceeding $25,000 or to imprisonment for a term not
exceeding 2 years, or both if the person:

(a) uses a false TIN or a TIN that does not apply to the
person;

(b) issues a false ABST invoice, ABST credit note, or
ABST debit note; or

(c) provides, or fails to provide, an ABST invoice, ABST
credit note, or ABST debit note, otherwise than as
provided for in Part IX.

(2) A supplier is not guilty of an offence under paragraph
1(b) or (c) only because information relating to the recipient of
the supply, which was relevant to the issue of, or required to be
included in, the ABST invoice, debit or credit note, or sales
receipt (including, but not limited to, information about the
registration status or TIN of the person) was incorrect, if the
person, having exercised all due care, believes on reasonable

Failure to
display
registration
certificate.

Failure to notify
changes
affecting
registration, or
to apply for
cancellation of
registration.

Offences on
cancellation of
registration.

ABST invoice,
credit note, debit
note, or sales
receipt.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

85

grounds that the information relating to the recipient was
accurate.

(3) A supplier is not guilty of an offence under paragraph 1(c)
if the person, having exercised all due care, believes on reasonable
grounds that the recipient of the supply for which a ABST invoice,
debit or credit note, or sales receipt was required to be issued
was or was not a registered person.

81. A person who wilfully evades, or attempts to evade the
assessment, payment, or collection of ABST commits an offence
and is liable on summary conviction to a fine not exceeding
$25,000, or to imprisonment for a term not exceeding two years,
or both.

82. (1) A person who wilfully impedes or attempts to impede
the Commissioner in the administration of this Act commits an
offence and is liable on summary conviction to a fine not
exceeding $10,000, or to imprisonment for a term not exceeding
six months, or both.

(2) A person impedes the administration of this Act if the
person—

(a) fails to comply with a lawful request by a taxation
officer to examine documents, records, or data within
the control of the person;

(b) fails to comply with a lawful request by the Commis-
sioner to have the person appear before a taxation
officer authorised by the Commissioner;

(c) interferes with the lawful right of a taxation officer to
enter onto a business premises or a dwelling unit; or

(d) otherwise impedes the determination, assessment,
or collection of ABST.

83. A person who contravenes section 50 commits an offence
and is liable on summary conviction to a fine not exceeding
$10,000, or to imprisonment for a term not exceeding six months,
or both.

84. A person who improperly claims a refund under section
44 commits an offence and is liable on summary conviction to a

Tax evasion.

Impeding tax
administration

Failure to
preserve secrecy.

Improper claim
for refund.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.86 The Antigua and Barbuda Sales
Tax Act, 2006.

fine not exceeding $10,000, or to imprisonment for a term not
exceeding six months, or both.

85. A taxation officer who, in carrying out the provisions of
this Act.

(a) directly or indirectly asks for, or takes, in connection
with the officer’s duties, a payment or reward, whether
pecuniary or otherwise, or a promise or security for
such payment or reward, not being a payment or
reward which the officer was lawfully entitled to re-
ceive; or

(b) enters into or acquiesces in an agreement to do, ab-
stain from doing, permit, conceal, or connive at an
act or thing that is contrary to the provisions of this
Act or to the proper execution of the officer’s duty,
or that has the effect that the tax revenue is or may
be defrauded, commits an offence and is liable on
conviction to a fine not exceeding $25,000 or to im-
prisonment for a term not exceeding two years, or
both, and the Court may, in addition to imposing a
fine, order the convicted person to pay to the Com-
missioner an amount of ABST that has not been paid
as a result of the officer’s wrongdoing and which
cannot be recovered from the person liable for the
ABST.

86. A person who is required to pay security under section 51
commits an offence if the security is not paid within the time
allowed for payment and on summary conviction is liable to a
fine not exceeding $10,000 or imprisonment for a term not
exceeding two years or to both.

87. The Regulations may prescribe specific offences for
breach of the Regulations, and for the penalties for such breaches,
but such penalties may not exceed a fine of ten thousand dollars
and imprisonment for a term of one year.

88. (1) If an offence under this Act has been committed by a
company, every person who at the time of the commission of the
offence.

Offences by
taxation officers.

Failure to pay
security.

Offences under
the Regulations.

Offences by
companies.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

87

(a) was director or other similar officer of the company;
or

(b) was acting or purporting to act in such capacity, is
deemed to have committed the offence.

(2) Subsection (1) does not apply if .

(a) the offence was committed without the person’s con-
sent or knowledge; and

(b) the person exercised all such diligence to prevent
the commission of the offence as ought to have been
exercised having regard to the nature of the person’s
functions and all the circumstances.

89. A person who aids, abets, assists, counsels, incites, or
induces the commission of an offence under this Act commits
that offence and is liable to the same penalties as the person
committing the offence.

90. (1) If a person has committed an offence under this
Division, other than an offence under section 83 or 85, the
Commissioner may, at any time prior to the commencement of
the hearing by a Court of the proceedings relating thereto,
compound the offence and order the person to pay such sum of
money as specified by the Commissioner, not exceeding the
maximum amount of the fine prescribed for the offence.

(2) The Commissioner may compound an offence under this
section only if the person concerned requests the Commissioner
in writing to do so.

(3) If the Commissioner compounds an offence under this
section, the order referred to in subsection (1) must.

(a) be in writing and have attached the written request
described in subsection (2);

(b) specify

(i) the offence committed;

(ii) the sum of money to be paid; and

Aiding and
abetting.

Compounding of
offences

ANTIGUA
AND

BARBUDA

No. 5 of 2006.88 The Antigua and Barbuda Sales
Tax Act, 2006.

(iii) the due date for the payment;

(c) be served on the person who committed the offence;
and

(d) be final and not subject to appeal.

(4) If the Commissioner compounds an offence under this
section, the offender is not liable for prosecution or penalty in
respect of that offence.

(5) The Commissioner’s power under this section is subject
to the powers of the Director of Public Prosecutions under the
Constitution, and the Commissioner must give the Director of
Public Prosecutions a copy of the order described in subsection

(3) at the time it is served on the taxpayer.

(6) The amount ordered to be paid under subsection (1) is
recoverable as if it were ABST due and payable under this Act.

PART XVII
COLLECTION AND RECOVERY

91. (1) Except to the extent of any inconsistency, the provisions
of the Inland Revenue Administration Act, not including sections
8 and 14 but including, to the extent necessary to give effect to
section 44(10), those provisions requiring the Commissioner to
pay interest on amounts owing to taxpayers, apply for the
purposes of the collection and recovery of amounts due and
payable, or the repayment of amounts due to be repaid, under
this Act.

(2) In addition to the powers under subsection (1) but subject
to section 103(4), where money or property of a person who is
liable to pay an amount under this Act (“the person liable”) is, or
will be, in the possession or control of a representative:

(a) to the extent of the amount owed by the person liable,
the Commissioner may, by notice in writing, require the
representative to pay part or all of the money held, or to transfer
all or part of the property, to the Commissioner within 15 days of
the date of service of the notice or, in the case of money or
property that will come into the possession or control of the
representative at a later date, within 15 days of that date; and

Recovery of
ABST.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

89

(b) in paying the amount or transferring the property,
the representative is deemed to have acted under
the authority of the person liable and of all other
persons concerned and is indemnified in respect of
the payment.

(3) If the Commissioner is unable to recover an amount of
ABST, interest, or penalty due and payable by a person under
this Act, the Minister may, on approval by Cabinet, order the
extinguishment of the liability as a debt due to the Crown.

(4) If the Commissioner determines that a person whose debt
was extinguished under subsection (2) has assets that may be
attached to recover all or part of the unpaid amounts, the liability
for the debt may be reinstated by an order of the Minister, approved
by Cabinet, revoking the order made under subsection (2).

(5) This section does not apply to ABST collected by the
Comptroller of Customs, which is recoverable under procedures
for recovery of customs duty.

92. If, in addition to an amount of ABST which is due and
payable by a person under this Act, an amount of interest or
penalty is payable, a payment made by the person in respect of
the ABST, interest, or penalty which is less than the total amount
due must be applied in the following order.

(a) first, to reduce the amount of interest due and pay-
able;

(b) then, to the extent that the payment exceeds the
amount of interest, to reduce the amount of penalty
due and payable; and

(c) then, to the extent that the payment exceeds the sum
of the penalty and interest, to reduce the amount of
ABST due and payable.

93. (1) If the Commissioner has reasonable grounds to believe
that a person may leave Antigua and Barbuda without paying all
ABST due under this Act, the Commissioner may issue, in such
form as he may prescribe, a certificate to the Chief Immigration
Officer requesting that the Chief Immigration Officer take the
necessary steps to prevent the person from leaving Antigua
and Barbuda until the person makes.

Allocation of
payments.

Recovery of
ABST from
persons leaving
Antigua and
Barbuda.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.90 The Antigua and Barbuda Sales
Tax Act, 2006.

(a) payment in full; or

(b) an arrangement satisfactory to the Commissioner for
the payment of the ABST or to secure the amount
that is or will become owing.

(2) The Commissioner must serve a copy of the certificate
issued under subsection (1) on the person named in the certificate
if it is practicable to do so.

PART XVIII
OBJECTIONS AND APPEALS

94. (1) The following decisions made under this Act are re-
viewable decisions.

(a) a decision under section 10 to register or not register
a person under this Act, including a decision in rela-
tion to the date of commencement of registration;

(b) a decision under section 11 to cancel or not to cancel
a person’s registration under this Act, including a
decision in relation to the date of cessation of regis-
tration;

(c) a decision under section 39(3) not to allow a person
permission for late lodgement of a return;

(d) a decision under section 39(5) to require a person to
lodge fuller or additional returns;

(e) a decision under section 41(4) on a request for an
extension of time to pay, including a decision not to
grant the request, to require payment sooner than
requested, or to require a taxpayer to comply with
other payment arrangements;

(f) a decision under section 41(6) not to waive a late
lodgement penalty;

(g) a decision under section 44 not to pay a refund or
allow an input tax credit;

(h) the issue of an assessment under Part XII;

Reviewable
decisions.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

91

(i) a decision under section 47 to make a determination
in relation to a taxpayer’s liability for an amount;

(j) a decision under section 51 to require a person to
give security;

(k) a decision under section 62(8) not to remit a penalty,
or a decision to remit the penalty only in part;

(l) a decision under section 102 to appoint a person as
a representative of a taxable person.

(2) A decision is a reviewable decision if another provision of
this Act states that it is a reviewable decision, whether or not the
decision is listed in subsection (1).

95. (1) A person may, by notice in writing, lodge a notice of
objection to a reviewable decision requesting the Commissioner
to reconsider his decision.

(2) Section 56 of the Income Tax Act applies to objections
made under this section.

96. (1) A person may appeal a reviewable decision to the
Appeal Board established under the Income Tax Act.

(2) A person may appeal a decision of the Appeal Board to a
Judge as provided in the Income Tax Act.

(3) The provisions of the Income Tax Act relating to appeals
apply to appeals pursuant to subsections (1) and (2) in the same
manner as they apply to appeals under that Act.

(4) Section 62, except subsection (1), of the Income Tax Act
applies to objections and appeals made pursuant to this section.

PART XIX
RECORD-KEEPING AND INFORMATION COLLECTION

97. Every taxable person must maintain in Antigua and Barbuda
such accounts, documents, and other records, including records
referred to in section 38, as required under this Act or under any
Act dealing with the administration of this Act and such ac-

Objections to the
Commissioner.

Appeals to
Appeal Board
and to a Judge.

Maintenance of
accounts and
records.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.92 The Antigua and Barbuda Sales
Tax Act, 2006.

counts, documents, and records must be maintained by the tax-
payer for 7 years after the end of the tax period to which they
relate.

98. (1) The Commissioner may, for the purposes of
administering this Act, by notice in writing, require a person to.

(a) furnish, within the time specified in the notice, infor-
mation that may be required by the notice; or

(b) attend, at the time and place designated in the no-
tice, to be examined on oath by the Commissioner, or
a taxation officer authorised in writing by the Com-
missioner, concerning the tax affairs of that person
or another person, and for that purpose the Commis-
sioner or the authorised taxation officer may require
the person examined to produce a book, record, or
computer-stored information under the control of the
person.

(2) A notice issued under this section must be personally
served on the person to whom it is directed or left at his last
known usual place of business or abode and the certificate of
service signed by the person serving the notice is evidence of
the facts stated therein.

(3) This section has effect notwithstanding.

(a) any Act relating to privacy, privilege, or the public
interest with respect to the giving of information or
the production of books, records, or computer-stored
information; or

(b) any contractual duty of confidentiality.

99. (1) If the Commissioner has reasonable grounds to
suspect a breach of this Act has occurred, for the purposes of
investigating the suspected breach he, or a taxation officer
authorised in writing by him.

(a) is entitled to have, at all times and without notice,
full and free access to any premises, place, property,
book, record or computer;

Power to require
provision of
information

Power to enter
and search

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

93

(b) may make an extract or copy of a book, record or
computer-stored information to which access is ob-
tained under paragraph (a);

(c) may seize a book, record, or other document that, in
the opinion of the Commissioner or authorised taxa-
tion officer, affords evidence that may be material in
determining the ABST liability of a taxpayer;

(d) may retain a book, record, or document seized under
paragraph (c) for as long as it may be required for
determining a taxpayer’s ABST liability or for pro-
ceeding under this Act; and

(e) may, if a hard copy or electronic copy of information
stored on a computer is not provided, seize and re-
tain the computer for as long as is necessary to copy
the information required;

(2) A taxation officer is not entitled to enter or remain on
premises or a place if, on request by the owner or lawful occupier,
the officer is unable to produce the Commissioner’s written
authorisation permitting the officer to exercise powers under
subsection (1).

(3) The Commissioner may require a police officer to be
present for the purposes of exercising powers under this section.

(4) The owner or lawful occupier of the premises or place to
which an exercise of power under subsection (1) relates must
provide all reasonable facilities and assistance to the
Commissioner or authorised officer.

(5) A person whose books, records, or computer have been
seized under subsection (1) may examine them and make copies,
at his expense, during office hours.

(6) The Commissioner or authorised officer must sign for
all records, books, or computers removed and retained under
this section and he must return them to the owner within 14
days of the conclusion of the investigation or related
proceedings.

(7) This section has effect notwithstanding,.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.94 The Antigua and Barbuda Sales
Tax Act, 2006.

(a) any Act relating to privacy, privilege, or the public
interest with respect to access to premises or places,
or the production of property, books, records, or
computer-stored information; or

(b) any contractual duty of confidentiality.

100. If a book, record, or computer-stored information referred
to in this Act is not in English, the Commissioner may, by notice
in writing, require the taxable person keeping the book, record,
or computer-stored information to provide, at the person’s
expense, a translation into English.

PART XX
TAXPAYER IDENTIFICATION NUMBER

101. (1) The Commissioner must issue every registered person
with a unique taxpayer identification number for ABST purposes,
which number may be the same as or related to the number, if
any, used to identify the person for the purposes of income tax
or another tax administered by the Commissioner.

(2) Every taxable person must include its TIN in a return,
notice, or other document prescribed or used for the purposes
of this Act.

(3) A person whose registration is cancelled under this Act
and who is later re-registered must be required to use its previous
TIN unless the Commissioner considers it inappropriate to do
so.

PART XXI
REPRESENTATIVES

102. (1) The Commissioner may, by notice in writing, declare
a person to be a representative of another person for the
purposes of this Act.

(2) Without limiting subsection (1), the Commissioner may
declare a person to be a representative of another person who is
liable to pay an amount to the Commissioner under this Act
(“the person liable”), if:

(a) the person owes or may owe money to the person
liable;

Translation of
records

Taxpayer
identification
number

Power to appoint
representatives.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

95

(b) the person has authority from some other person to
pay money to the person liable; or

(c) the person is in possession of property of the per-
son liable.

103. (1) Every representative of a person is responsible for
performing duties or obligations imposed by this Act on that
person, including the payment of amounts due and payable
under this Act.

(2) Subject to subsection (4), an amount that, by virtue of
subsection (1), is payable by a representative of a person is
recoverable from the representative only to the extent of assets,
if any, of the person that are in the possession or under the
control of the representative.

(3) Every representative is personally liable for the payment
of amounts due by the representative in that capacity if, while
the amount remains unpaid, the representative.

(a) alienates, charges or disposes of money received or
accrued in respect of which the amount is payable;
or

(b) disposes of or parts with money or funds belonging
to the person that are in the possession of the repre-
sentative or which come to the representative after
the amount is payable, if such amount could legally
have been paid from, or out of, such money or funds.

(4) Nothing in this section relieves a person from performing
duties or obligations imposed on the person by this Act that the
representative of the person has failed to perform.

(5) If there are two or more representatives of a person, the
duties or obligations referred to in this section apply jointly and
severally to the representatives but may be discharged by any
of them.

(6) The powers of the Commissioner under section 13A of the
Inland Revenue Administration Act apply as if a person
appointed as a representative under this Act were a person
appointed as agent under that section.

Liabilities and
obligations of
representatives.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.96 The Antigua and Barbuda Sales
Tax Act, 2006.

(7) This section does not apply to a person who is a
representative only because of section 102 and paragraph (l) of
the definition of representative unless and until the
Commissioner gives notice to the person that he has declared
the person to be a representative, and includes in the notice a
statement that one consequence of the declaration is that this
section will apply.

104. (1) In this section, “receiver” means a person who, with
respect to an asset in Antigua and Barbuda is.

(a) a liquidator of a company;

(b) a receiver appointed out of court or by a court;

(c) a trustee for a bankrupt person;

(d) a mortgagee in possession;

(e) an executor of the estate of a deceased person; or

(f) any other person conducting business on behalf of
a person who is legally incapacitated.

(2) A receiver must notify the Commissioner in writing within
14 calendar days after the earlier of being appointed to the
position or taking possession of an asset of a person liable to
ABST in Antigua and Barbuda.

(3) The Commissioner may in writing notify a receiver of the
amount which appears to the Commissioner to be sufficient to
provide for ABST which is or will become payable by the person
whose assets are in the possession of the receiver.

(4) A receiver.

(a) must set aside, out of the proceeds of sale of an
asset of the person who is legally incapacitated, the
amount notified by the Commissioner under subsec-
tion (3), or such lesser amount as is subsequently
agreed on by the Commissioner;

(b) is liable to the extent of the amount set aside for the
ABST payable by the person who owned the asset;
and

Duties of
Receivers.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

97

(c) may pay a debt that has priority over the ABST re-
ferred to in this section notwithstanding any provi-
sion of this section.

(5) A receiver is personally liable to the extent of an amount
required to be set aside under subsection (4) for the ABST referred
to in subsection (3) if, and to the extent that, the receiver fails to
comply with the requirements of this section.

105. (1) If a company fails to pay an amount required to be
paid by this Act, the persons who were directors of the company
at the time the company was required to pay the amount are
jointly and severally liable, together with the company, to pay
that amount and any interest thereon and penalties relating
thereto.

(2) A director of a company is not liable for a failure under
subsection (1) if the director exercised that degree of care,
diligence, and skill to prevent the failure which a reasonably
prudent person would have exercised in comparable
circumstances.

(3) A director of a company may not be assessed for an amount
under this section more than five years after the end of the tax
period in which the import, supply, or ABST adjustment event to
which the amount relates occurred, or in the case where an
assessment had been made, not more than five years after the
date of the assessment.

(4) A director who satisfies a claim under this section is entitled
to a contribution from the other directors who were liable for the
claim.

106. (1) A liability or obligation imposed by or under this Act
or the Regulations on an unincorporated body is imposed on
the body and on any person who is an officer of the body at the
time the liability or obligation is imposed, and the body and each
such officer are jointly and severally liable for that liability or
obligation.

(2) For the purposes of this Act, the existence of an
unincorporated body and any taxable activity carried on by the
unincorporated body are deemed not to be affected by any
change in its members or officers.

Directors of
companies.

Officers of
unincorporated
bodies.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.98 The Antigua and Barbuda Sales
Tax Act, 2006.

(3) A document which is required to be served on an
unincorporated body under this Act or the Regulations may be
served on an officer of the body.

(4) An offence under this Act committed by an unincorporated
body is taken to have been committed by the officers of the
unincorporated body.

107. If.

(a) a partnership or other unincorporated association or
body is dissolved or otherwise ceases to exist be-
cause of the retirement or withdrawal of one or more,
but not all, of its partners or members, or because of
the admission of a new partner or member; and

(b) apart from the provisions of this Act a new partner-
ship, association, or body, consisting of the remain-
ing members, or of the existing or remaining mem-
bers and one or more new members, thereby comes
into existence; and

(c) the new partnership, association, or body continues
to carry on the taxable activity that was carried on by
the dissolved partnership, association, or body, the
dissolved partnership, association, or body and the
new partnership, association, or body are, for the
purposes of this Act, deemed to be one and the same,
unless the Commissioner, having regard to the cir-
cumstances of the case, otherwise directs.

108. (1) If, after the death of a taxable person or the
sequestration of a taxable person’s estate, a taxable activity
previously carried on by the taxable person is carried on by or
on behalf of the executor or trustee of the person’s estate or
anything is done in connection with the termination of the taxable
activity, the estate of the taxable person, as represented by the
executor or trustee, is deemed for the purposes of this Act to be
the taxable person in respect of the taxable activity.

(2) If a mortgagee is in possession of land or other property
previously mortgaged by a mortgagor who is a taxable person,
and the mortgagee carries on a taxable activity in relation to the

Continuity of
partnerships or
unincorpora ted
associations.

Death or
insolvency of
taxable person;
mortgagee in
possession.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

99

land or other property, the mortgagee is deemed, from the date
the mortgagee took possession of that land or property until
such time as the mortgagee ceases to be in possession of the
land or property, to be the taxable person carrying on the taxable
activity.

109. For the purposes of this Act, if a person is a trustee in
more than one capacity, the person is treated as a separate person
in relation to each of those capacities.

PART XXII
FORMS AND NOTICES

110. (1) Forms, notices, returns, and other documents
prescribed or published by the Commissioner for the purposes
of the Act may be in such form as the Commissioner determines
for the efficient administration of the Act, and shall be valid
whether or not published in the Gazette.

(2) The Commissioner must make the documents referred to
in subsection (1) available to the public at the offices of the
Inland Revenue Department, and may also make the documents
available by any other means at any other locations he thinks
appropriate, including but not limited to:

(a) by posting electronic versions of the documents on
an official web site of the Government of Antigua
and Barbuda, the Inland Revenue Department, or
the Department of Customs; or

(b) by making hard copies available for collection from
Post Offices.

(3) A notice or other document issued, served, or given by
the Commissioner under this Act is sufficiently authenticated if
the name or title of the Commissioner, or a taxation officer
authorised for that purpose, is printed, stamped, or written on
the document.

111. (1) Subject to this Act, a notice or other document required
to be served on a person for the purposes of this Act is treated
as properly served on the person if it is.

(a) personally served on the person or his
representative;

Trustee.

Forms,
notices, and
authentication
of documents.

Service of notices.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.100 The Antigua and Barbuda Sales
Tax Act, 2006.

(b) left at the person’s usual or last known place of abode
or business in Antigua and Barbuda; or

(c) sent by registered post to his last known address.

(2) The validity of service of a notice under this Act may not
be challenged after the notice has been wholly or partly complied
with.

112. No document purporting to be made, issued, or executed
under this Act may be.

(a) quashed or deemed to be void or voidable for want
of form; or

(b) affected by reason of mistake, defect, or omission
therein, if it is, in substance and effect, in conformity
with this Act and the person affected by the docu-
ment is designated in it according to common under-
standing.

PART XXIII
PRINCIPLES OF INTERPRETATION

113. (1) The following shall be considered to be part of this
Act:

(a) the headings of the Sections, Parts, Divisions, and
Subdivisions into which the Act is divided; and

(b) the Schedules to the Act.

(2) In interpreting a provision of this Act, a construction that
would promote the purpose or object underlying the provision
or the Act (whether that purpose or object is expressly stated in
the Act or not) should be preferred to a construction that would
not promote that purpose or object.

(3) Subject to subsection (5), in interpreting a provision of
this Act, if any material that does not form part of the Act is
capable of assisting in ascertaining the meaning of the provision,
consideration may be given to that material:

Validity of
documents.

Purposive
interpretation
and extrinsic
materials.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

101

(a) to confirm that the meaning of the provision is the
ordinary meaning conveyed by the text of the provi-
sion, taking into account its context in the Act and
the purpose or object underlying the Act; or

(b) to determine the meaning of the provision when:

(i) the provision is ambiguous or obscure; or

(ii) the ordinary meaning conveyed by the text
and taking into account its context in the Act
and the purpose or object underlying the Act
leads to a result that is manifestly absurd or is
unreasonable.

(4) Without limiting the generality of subsection (3), the
material that may be considered in interpreting a provision of
this Act includes:

(a) all matters not forming part of the Act that are set out
in the document containing the text of the Act as
printed by the Government Printer;

(b) any treaty or other international agreement or inter-
national assistance agreement that is referred to in
the Act;

(c) any explanatory memorandum relating to the Bill con-
taining the provision, or any other relevant docu-
ment, that was laid before, or furnished to the mem-
bers of, either House of the Parliament by a Minister
before the time when the provision was enacted;

(d) the speech made to a House of the Parliament by a
Minister on the occasion of the moving by that Min-
ister of a motion that the Bill containing the provi-
sion be read a second time in that House;

(e) any document (whether or not a document to which
a preceding paragraph applies) that is declared by
the Act to be a relevant document for the purposes
of this section; and

(f) any relevant material in any official record of pro-
ceedings of debates in the Parliament or either House
of the Parliament.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.102 The Antigua and Barbuda Sales
Tax Act, 2006.

SCHEDULE 1

ZERO-RATED SUPPLIES:
EXPORTS OF GOODS AND OTHER SUPPLIES OF GODS FOR

CONSUMPTION OUTSIDE ANTIGUA AND BARBUDA

(1) A taxable supply of goods is zero-rated for the purposes of this Act if it is listed
in one of the items below—

1. A supply of goods, if the supplier has entered or will enter the goods for export
under the Customs (Control and Management) Act and the goods have been or will
be exported.

2. A supply of goods, if the Commissioner is satisfied that the goods have been
or will be exported from Antigua and Barbuda by the supplier.

3. A supply of goods, if—

(a) the goods are supplied in Antigua and Barbuda to a non-resident re-
cipient who is not a taxable person, or to the agent of that recipient; and

(b) the goods are or will be exported without being altered or used in any
way between the time they are delivered or made available to the recipi-
ent and the time they are exported, except to the extent, if any, neces-
sary to prepare them for export,

but only if, within 90 days of the date on which the goods are delivered or
made available by the supplier to the recipient, the supplier holds sufficient
documentary evidence to establish that the recipient or agent entered the
goods for export under the Customs (Control and Management) Act.

(5) In determining whether consideration should be given to
any material in accordance with subsection (3), or in considering
the weight to be given to any such material, regard should be
had, in addition to any other relevant matters, to:

(a) the desirability of persons being able to rely on the
ordinary meaning conveyed by the text of the provi-
sion taking into account its context in the Act and
the purpose or object underlying the Act; and

(b) the need to avoid prolonging legal or other proceed-
ings without compensating advantage.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

103

4. A supply of goods to a tourist, if the supplier is a licensed duty-free vendor
who holds documentary evidence, collected at the time of the supply, which
establishes that the goods are to be removed from Antigua and Barbuda without
being effectively used or enjoyed in Antigua and Barbuda.

5. A supply of goods in the course of repairing, maintaining, cleaning, renovating,
modifying, treating, or otherwise physically affecting other goods referred to in
item 3, 4, or 5 in paragraph (2) of Schedule 2, if the goods supplied are:

(a) attached to or become part of those other goods; or

(b) become unusable or worthless as a direct result of being used to repair,
renovate, modify or treat the other goods.

6. A supply of goods if the goods are located outside Antigua and Barbuda at
the time of supply and will not be imported into Antigua and Barbuda by the
supplier.

7. A supply of real property relating to land located outside Antigua and Barbuda.

(2) A supply of goods is not zero-rated under paragraph (1) if the goods have
been or will be re-imported into Antigua and Barbuda by the supplier.

(3) A supply of unprocessed agricultural products is not zero-rated under
paragraph (1).

SCHEDULE 2

ZERO-RATED SUPPLIES:
EXPORTED SERVICES AND OTHER SUPPLIES OF SERVICES FOR

CONSUMPTION OUTSIDE ANTIGUA AND BARBUDA

(1) A taxable supply is zero-rated for the purposes of this Act if it is listed in one
of the items below.

1. A supply of services directly in connection with land, or improvements to
land, situated outside Antigua and Barbuda.

2. A supply of services directly in connection with goods situated outside
Antigua and Barbuda at the time the services are performed.

3. A supply of services directly in connection with goods temporarily imported
into Antigua and Barbuda under the special regime for temporary imports specified
in the Customs (Control and Management) Act.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.104 The Antigua and Barbuda Sales
Tax Act, 2006.

4. A supply of services directly in connection with a container temporarily
imported under the special regime for temporary imports specified in the Customs
(Control and Management) Act.

5. A supply of the services of repairing, maintaining, cleaning, renovating,
modifying, or treating goods brought temporarily into Antigua and Barbuda for
the purposes of receiving the services, so long as the goods are removed from
Antigua and Barbuda after the services have been performed and have not been
used in Antigua and Barbuda for any purpose other than to enable the services to
be performed.

6. A supply of services directly in connection with a supply of goods referred to
in items 1, 2, 6, or 7 in paragraph (1) of Schedule 1, or a supply of services referred
to in item 5 of this paragraph of this Schedule, including a supply that consists of
arranging for, or is ancillary or incidental to, such supply.

7. A supply of services to a non-resident who is not a taxable person, if the
supply is directly in connection with a supply referred to in item 3 in paragraph (1)
of Schedule 1, or items 1, 2, or 3 this paragraph, including a supply that consists of
arranging for, or is ancillary or incidental to, such supply.

8. A supply of services that are physically performed outside Antigua and
Barbuda, if the services are of a kind that are effectively used or enjoyed at the time
and place where they are performed.

9. A supply of services, other than a supply of services

(a) directly in connection with land, or improvements to land, situated in
Antigua and Barbuda;

(b) directly in connection with goods situated in Antigua and Barbuda at
the time the services are performed;

(c) that consist of refraining from or tolerating an activity, a situation, or
the doing of an act in Antigua and Barbuda, if the restraint or toleration
is effectively used or enjoyed in Antigua and Barbuda. if

(d) the services are supplied to a non-resident person who is outside
Antigua and Barbuda at the time the services are supplied; or

(e) the services are supplied to a person who is outside Antigua and Barbuda
at the time the services are supplied and the services are effectively
used or enjoyed outside Antigua and Barbuda.

10. A supply of services that consist of.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

105

(a) the filing, prosecution, granting, maintenance, transfer, assignment,
licensing, or enforcement of intellectual property rights for use outside
Antigua and Barbuda;

(b) incidental services necessary for the supply of services referred to in
item 8; or

(c) the acceptance by a person of an obligation to refrain from pursuing or
exercising, in whole or part, intellectual property rights for use outside
Antigua and Barbuda.

11. A supply of telecommunications services by a resident telecommunications
supplier to a non-resident telecommunications supplier, to the extent that the
supply is for the use or consumption of a person outside Antigua and Barbuda at
the time the services are performed.

12. A supply of telecommunications services that are provided to a person
other than another telecommunications supplier, if the telecommunications service
is initiated outside Antigua and Barbuda.

(2) A supply of services is not zero-rated under item 9, 11, or 12 of paragraph (1)
if the supply is a supply of a right or option to receive a supply of goods or
services in Antigua and Barbuda, unless the supply to be received would be zero-
rated if it were made in Antigua and Barbuda.

(3) Without limiting paragraph (2), a supply of services is not zero-rated under
item 9, 11, or 12 of paragraph (1) if the services are supplied under an agreement
that is entered into, whether directly or indirectly, with a person who is a non-
resident, if.

(a) the performance of the services is, or it is reasonably foreseeable at the
time the agreement is entered into that the performance of the services
will be, received in Antigua and Barbuda by another person, and

(b) it is reasonably foreseeable, at the time the agreement is entered into,
that the other person will not be a taxable person when it receives the
performance of the services, and for the avoidance of doubt, if the
supply is a supply of a right or option to receive goods or services,
the performance of the services referred to in this paragraph is the
performance of that supply of goods or services when the right or
option is exercised, rather than the granting of the right or option.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.106 The Antigua and Barbuda Sales
Tax Act, 2006.

SCHEDULE 3

ZERO-RATED SUPPLIES: OTHER

(1) In this Schedule the classification and description of goods which bear
heading numbers designated in the Customs Tariff are to be interpreted in
accordance with the rules for interpretation set out in Part I of the Customs Tariff.

(2) A supply or import listed in one of the items below is a zero-rated supply or
import for the purposes of this Act.

1. A supply or import of food for human consumption, if the food is of a kind
specified in the Regulations.

2. A supply or import of particular goods, as specified in the Regulations.

3. A supply of:

(a) electricity; provided to residential premises for domestic use; or

(b) in any other case, as provided in the Regulation.

4. A supply or import of water.

5. A supply or import of fuel, as defined under the following Customs Tariff
Headings:

HEADING NO. DESCRIPTION OF GOODS

2710.10 Motor spirit (gasoline) and other light oils and preparations
2710.20 Kerosene and other medium oils (not including Gas Oils)
2710.30 Gas Oils
2710.40 Fuel oils, not elsewhere specified or included
2711.00 Petroleum gases and other gaseous hydrocarbons

SCHEDULE 4
EXEMPT SUPPLIES

(1) A supply listed in one of the items below is an exempt supply for the purposes
of this Act.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

107

1. A supply of the following “financial services,”

(a) granting, negotiating, and dealing with loans, credit, credit guarantees,
and security for money, including management of loans, credit, or credit
guarantees by the grantor;

(b) transactions concerning money, deposit and current accounts, pay-
ments, transfers, debts, cheques, or negotiable instruments, other than
debt collection and factoring;

(c) transactions relating to financial derivatives, forward contracts, op-
tions to acquire financial instruments, and similar arrangements;

(d) transactions relating to shares, stocks, bonds, and other securities,
including a sale of an interest in a timesharing scheme, but not includ-
ing custody services;

(e) management of investment funds;

(f) provision, or transfer of ownership, of an insurance contract or the
provision of reinsurance in respect of such contract;

(g) provision, or transfer of ownership, of an interest in a scheme whereby
provision is made for the payment or granting of benefits by a benefit
fund, provident fund, pension fund, retirement annuity fund or preser-
vation fund;

(h) a supply of credit under a finance lease, if the credit for the goods is
provided for a separate charge and the charge is disclosed to the recipi-
ent of the goods; or

(i) the arranging of any of the services in paragraphs (a) to (h).

2. A supply of goods, if the goods were used by the taxable person solely in
connection with making exempt supplies, unless the supply is made to a registered
person.

3. A supply of international transport services, including international mail
services provided by the General Post Office.

4. A sale of real property, to the extent that the property relates to residential
premises, including land that is designated as residential and is reasonably
attributed to such premises.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.108 The Antigua and Barbuda Sales
Tax Act, 2006.

5. A lease, licence, hire or other form of supply of the right to occupy or be
accommodated in residential premises.

6. A supply of holiday or hotel accommodation, if the accommodation is provided
to an individual (alone or together with other individuals) who resides therein
under terms consistent with a landlord and tenant agreement and for a continuous
period of more than 45 days (counting the first day on which the person is supplied
the accommodation and disregarding the day on which the person ceases to be
provided with the accommodation).

7. A supply of accommodation in, or the right to occupy as a residence, a
caravan, houseboat, camping site, boat, marina berth, or similar place on terms
commensurate with those of landlord and tenant if the accommodation is provided
to an individual (alone or together with other individuals) for a continuous period
of more than 45 days (counting the first day on which the person is supplied the
accommodation and disregarding the day on which the person ceases to be provided
with the accommodation).

8. A supply by a condominium body corporate to a member of the body, if the
condominium owned by the member, or the property the member is entitled to
occupy as a consequence of its membership, constitutes residential premises
(including any garage, storage space, or other space associated with the premises,
so long as that space is of a type commonly considered to be part of residential
premises).

9. A supply of the transportation of passengers by land, sea, or air within
Antigua and Barbuda.

10. A supply of “education services,” consisting of tuition or instruction for
students provided by an institution duly registered or licensed by the Minister of
Education, being

(a) a pre-primary, primary, or secondary school;

(b) a technical college, community college, or university;

(c) an educational institution established for the promotion of adult edu-
cation, vocational training, improved literacy, or technical education;

(d) an institution established for the education or training of physically or
mentally handicapped person; or

(e) an institution established for the training of sports persons.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

109

11. A supply of medical, dental, nursing, convalescent, rehabilitation, midwifery,
paramedical, optical, or other similar services where the services are provided

(a) by an institution regulated by the Ministry of Health; or

(b) by, or under the supervision and control of, a person who is registered
as being qualified to perform that service under a law of Antigua and
Barbuda or whose qualifications to perform the services are recognised
by the government of Antigua and Barbuda.

12. A supply of services in a nursing home or residential care facility for aged,
indigent, infirm, or disabled persons who need permanent care.

13. A supply of prescription medicines.

14. A supply of veterinary services.

15. A gambling supply conducted by a non-profit association approved by the
Minister.

16. A supply of unimproved land or of land to be used for agricultural purposes.

17. A supply of unprocessed agricultural products if:

(a) the supplier is the producer of the products; or

(b) but for paragraph (3) of Schedule 1, the supply would have been a zero-
rated export under paragraph (1) of that Schedule.

18. A supply of live animals or insects, other than domesticated animals generally
held as pets.

19. A supply of goods falling within one of the following categories of
agricultural inputs to the extent provided in regulations:

(a) seedlings, cuttings, and fertilizers;

(b) pesticides, insecticides, and other treatments approved for use in agri-
culture by the Ministry of Agriculture;

(c) herbicides and fungicides;

ANTIGUA
AND

BARBUDA

No. 5 of 2006.110 The Antigua and Barbuda Sales
Tax Act, 2006.

(d) hay, fodder, silage, and animal feed other than food for domesticated
animals generally held as pets;

(e) ventilated boxes and packing film specifically designed for use in trans-
porting unprocessed agriculture products;

(f) machinery and equipment specifically designed for agricultural or hor-
ticultural use,but only if the treatment of the supply as exempt has been
approved by the Minister responsible for Agriculture.

20. A supply of goods falling within one or more of the following categories of
fishing inputs

(a) fibreglass or wooden boats;

(b) anchors;

(c) grapnels;

(d) global positioning systems (G.P.S), compasses, very high frequency
(V.H.F.) Radios, or other similar means for identifying the position or
location of a fishing vessel or for allowing communication from the
fishing vessel to other persons;

(e) fish finders;

(f) flare guns and flares, life vests, life rings, buoys and floats, and other
similar safety equipment for use on fishing vessels;

(g) monofilament fishing lines, gaffs, harpoons, spools, line haulers, and
jigging reels;

(h) outboard engines up to 100 hp, inboard diesel engines, winches, and
propellers, but only if the goods are to be used in carrying on a taxable
activity and the treatment of the supply as exempt has been approved
by the Minister responsible for Fisheries.

21. A supply of domestic postal services by the General Post Office.

22. A supply to a person who is not registered for ABST of a personal or laptop
computer the value of which does not exceed the amount specified in the
Regulations.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

111

23. A supply to a person who is not registered for ABST of equipment for use
with a personal or laptop computer as specified in the Regulations.

24. A supply, to a person who is not registered for ABST, of computer software
of a kind specified in the Regulations, whether that software is pre-loaded and
supplied together with a computer, supplied separately as shrink-wrapped software,
emailed to the client, downloaded from the Internet or made available for download,
or by any other means.

25. A supply of aircraft’s stores or ship’s stores, or of spare parts for an aircraft
or ship, if the stores or parts are for use, consumption, or sale on the aircraft or ship
during a flight or voyage that constitutes international transport.

26. A supply of the services of repairing, maintaining, cleaning, renovating,
modifying, or treating an aircraft or ship engaged in international transport.

27. A supply of services that.

(a) consist of the handling, pilotage, salvage, or towage of a ship or air-
craft engaged in international transport; or

(b) are provided directly in connection with the operation or management
of a ship or aircraft engaged in international transport.

(2) A supply is not exempt under item 6 or 7 of paragraph (1) for the first 45 days
of occupation, and thereafter is not exempt if the supplier chooses instead to treat
the supply as taxable at the rate of tax set out in section 8(3)(c).

(3) If, but for this paragraph, a supply, other than a supply covered by item 1, 3,
or 21 in paragraph (1), would be both exempt and zero-rated, the supply is zero-
rated rather than exempt.

28. A supply of local entertainment services.

SCHEDULE 5

EXEMPT IMPORTS

(1) An import listed in one of the items below is an exempt import for the
purposes of this Act.

1. An import of goods if a supply of the goods in Antigua and Barbuda would
be an exempt supply.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.112 The Antigua and Barbuda Sales
Tax Act, 2006.

2. An import of goods given otherwise than for the purposes of sale as an
unconditional gift

(a) to an approved charitable or non-profit organisation, or to an institu-
tion referred to in item 10 or 11(a) of paragraph (1) in Schedule 4; or

(b) to the State if the Comptroller of Customs has written notification from
the Minister of Finance that the goods are to be exempt from tax.

3. An import of goods if it is exempt from customs duty under Item X in the List
of Conditional Duty Exemptions in the First Schedule to the Customs Duties Act
1993, to facilitate the movement of persons.

4. An import of goods (including an import of a container) that have been
exported and then returned to Antigua and Barbuda by any person without having
been subjected to any process of manufacture or adaptation and without a
permanent change of ownership, but not if when the goods were exported they
were the subject of a supply that was zero-rated under Schedule 1.

5. An import of a motor vehicle by a natural person on change of permanent
residence, if the vehicle is imported for personal use and not for re-sale and has
been in the use of the person for at least one year prior to entry.

6. An import of household and personal effects, professional apparatus,
professional books, or workmen’s tools by a natural person, including a citizen of
Antigua and Barbuda, if the goods are imported for personal use and not for re-
sale and the goods:

(a) have been in the use of the person for at least one year prior to entry;
and

(b) are imported on change of permanent residence of the person to
Antigua and Barbuda,

7. An import of goods, not including merchandise, owned by a citizen of Antigua
and Barbuda, or a person resident in Antigua and Barbuda, who has died abroad.

8. An import of goods consigned by a natural person abroad to a natural person
in Antigua and Barbuda as a bona fide, unsolicited gift provided that this item
does not apply to

(a) an item exceeding $200 in value;

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

113

(b) goods contained in passengers’ baggage; or

(c) wine, spirits, or manufactured tobacco (including cigarettes or cigars).

9. An import of goods shipped or conveyed to Antigua and Barbuda for trans-
shipment or conveyance to any other country.

10. An import of goods by a diplomatic or consular mission, or by a diplomat or
member of the diplomat’s family forming part of the diplomat’s household in Antigua
and Barbuda to the extent provided for under a law of Antigua and Barbuda or
under item IX in the List of Conditional Duty Exemptions in the First Schedule to
the Customs Duties Act 1993.

11. An import of goods made available free of charge by a foreign government
or an international institution with a view to assisting the economic development
of Antigua and Barbuda, as approved by the Minister of Finance.

12. An import of goods if it is exempt from customs duty under Item I(A) in the
List of Conditional Duty Exemptions in the First Schedule to the Customs Duties
Act 1993, if the goods are for use in carrying on a taxable activity involving
agriculture or fishing and are not for private or domestic use.

13. An import of goods referred to in item 13, 18, 19, or 20 of Schedule 4, subject
to the same conditions or limitations on exemption, if any, set out in those items in
relation to a supply of such goods.

14. An import of goods if it is exempt from customs duty under Item VI in the
List of Conditional Duty Exemptions in the First Schedule to the Customs Duties
Act 1993, for Health.

15.An import by a person who is not registered for ABST of goods referred to
in item 22, 23, or 24 of Schedule 4, if a supply of such goods to the person would be
exempt under the relevant item.

16. An import of clothing, food, building materials, or equipment donated for
free use or distribution in Antigua and Barbuda, as approved by the Minister of
Finance.

17. An import of goods (including foodstuff) for use in rehabilitation or relief
following natural disaster, as approved by the Minister of Finance.

18. An import of goods if the Comptroller of Customs is satisfied that ABST has
previously been paid on the sale or importation of the goods.

ANTIGUA
AND

BARBUDA

No. 5 of 2006.114 The Antigua and Barbuda Sales
Tax Act, 2006.

____________
Printed at the Government Printing Office, Antigua and Barbuda,

by Eric T. Bennett, Government Printer
—By Authority, 2006.

800—9.06 [ Price $42.15 ]

Passed by the House of Representatives
this 1st day of August, 2006.

D. Giselle Isaac-Arrindell,
Speaker.

Yvonne Henry
Clerk to the House of Representatives.

Passed by the Senate this 21st day
of August, 2006.

Hazlyn M. Francis,
President.

Yvonne Henry
Clerk to the Senate.

ANTIGUA
AND

BARBUDA

No. 5 of 2006. The Antigua and Barbuda Sales
Tax Act, 2006.

115

ANTIGUA AND BARBUDA SALES TAX ACT, 2006

ANTIGUA AND BARBUDA

ARRANGEMENT OF SECTIONS

PART I
PRELIMINARY

Sections
1. Short title and commencement
2. Interpretation
3. Consideration
4. Fair market value
5. Related persons
6. Supplies
7. Taxable activity

PART II
IMPOSITION OF ANTIGUA AND BARBUDA SALES TAX

8. Imposition of Antigua and Barbuda Sales Tax and persons liable

PART III
REGISTRATION

9. Applications for registration
10. Registration
11. Cancellation of registration
12. National register of persons registered for ABST

PART IV
BASIC RULES RELATING TO SUPPLIES

13. Time of supply
14. Place of supply
15. Value of a supply
16. Post-supply adjustments for ABST adjustment events
17. Post-supply adjustments for bad debts
18. Reverse charge on supply of services from outside Antigua and Barbuda

PART V
SPECIAL RULES RELATING TO SUPPLIES

19. Rights, option, and vouchers
20. Gambling supplies
21. Lay-away sales
22. Vending machines
23. Supply as part of the transfer of a going concern
24. Travel agents and tour operators

PART VI
BASIC RULES RELATING TO IMPORTS

25. Time of import
26. Value of import

PART VII
CALCULATION AND PAYMENT OF ABST NET AMOUNT

27. Net amount of ABST to be remitted in a tax period

PART VIII
INPUT TAX CREDITS

28. Goods or services for which no input tax credits are allowable
29. Input tax credits
30. Acquisitions or importations by resident agent
31. Regulations relating to input tax credit entitlements

PART IX
ABST DOCUMENTATION

32. ABST invoices
33. Sales receipts
34. ABST credit and debit notes
35. Documentation issued by or to agents
36. Requests for ABST documentation
37. Prohibitions
38. Retention of records

PART X
ABST RETURNS & PAYMENTS

Division 1: ABST Payable on returns

39. ABST returns
40 Amended returns
41. Due date for payment of ABST for a tax period

Division 2: ABST Payable on imports

42. Due date for payment of ABST on imports
43. ABST payable on imports

PART XI
ABST REFUNDS

44. Refunds

PART XII
ASSESSMENTS

45. Assessments
46. Assessment of recipient
47. Negation of tax benefit from a scheme
48. General provisions relating to assessments

PART XIII
POWERS OF THE COMMISSIONER

49. Powers and duties of the Commissioner
50. Secrecy
51. Power to require security
52. Power to seize goods
53. Delegation

PART XIV
MISCELLANEOUS

54. Branches and divisions
55. Actions of partners, trustees, and members of unincorporated persons
56. Currency
57. ABST-inclusive pricing
58. Regulations

PART XV
REGISTRATION ON COMMENCEMENT OF ABST

59. Registration at the commencement of ABST
60. No voluntary registration during transition period

PART XVI
INTEREST, PENALTIES, AND OFFENCES

Division 1: Interest

61. Interest on late payments

Division 2: Administrative Penalties

62. General provisions
63. Failure to apply for registration
64. Failure to display registration certificate
65. Failure to notify changes affecting registration, or to apply for cancellation

of registration
66. ABST invoice, credit note, debit note, or sales receipt
67. Failure to file return
68. Failure to comply with notice for recovery of ABST
69. Failure to keep records

70. Failure to provide facilities
71. Failure to comply with notice to give information
72. Non-compliance with ABST-inclusive price quotation requirements
73. Penalty for making false or misleading statements

Division 3: Criminal Offences

74. Sanction for prosecution
75. Time limit for proceedings to be taken.
76. Failure to apply for registration
77. Failure to display registration certificate
78. Failure to notify changes affecting registration, or to apply for cancellation

of registration
79. Offences on cancellation of registration
80. ABST invoice, credit note, debit note, or sales receipt
81. Tax evasion
82. Impeding tax administration
83. Failure to preserve secrecy
84. Improper claim for refund
85. Offences by taxation officers
86. Failure to pay security
87. Offences under the Regulations
88. Offences by companies
89. Aiding and abetting
90. Compounding of offences

PART XVII
COLLECTION AND RECOVERY

91. Recovery of ABST
92. Allocation of payments.
93. Recovery of ABST from persons leaving Antigua and Barbuda

PART XVIII
APPEALS AND OBJECTIONS

94. Reviewable decisions
95. Objections to the Commissioner
96. Appeals to Appeal Board and to a Judge

PART XIX
RECORD-KEEPING AND INFORMATION COLLECTION

97. Maintenance of accounts and records
98. Power to require provision of information
99. Power to enter and search
100. Translation of records

PART XX
TAXPAYER IDENTIFICATION NUMBER

101. Taxpayer identification number

PART XXI
REPRESENTATIVES

102. Power to appoint representatives.
103. Liabilities and obligations of representatives
104. Duties of Receivers
105. Directors of companies
106. Officers of unincorporated bodies.
107. Continuity of partnerships or unincorporated associations.
108. Death or insolvency of taxable person; mortgagee in possession.
109. Trustee

PART XXII
FORMS AND NOTICES

110. Forms, notices, and authentication of documents
111. Service of notices
112. Validity of documents

PART XXII
PRINCIPLES OF INTERPRETATION

113. Purposive interpretation and extrinsic materials

SCHEDULES

Schedule 1 Zero-rated supplies: Exports of goods and other supplies of
goods for consumption outside Antigua and Barbuda

Schedule 2 Zero-rated supplies: Exported services and other supplies of
services for consumption outside Antigua and Barbuda

Schedule 3 Zero-rated supplies: other

Schedule 4 Exempt supplies

Schedule 5 Exempt imports