Income TLU: (CAP. 212 1

CHAPTER 212

T H E INCOME T A X ACT

Arrangement of Sections
Section

PART I - PRELIMINARY

1. Short title.
2 . Interpretation.

PART I1 - ADMINISTRATION

3 . Appointment of administrative authority.
4. Official secrecy.

PART I11 - IMPOSITION O F INCOME TAX

5. Charge of income tax.

BASIS O F ASSESSMENT

6. Basis of assessment.
7 . Special periods of assessment

PART IV - EXEMPTIONS

8. Income exemptions.
9. Exemption from tax of interest on public loans

PART V - ASCERTAINMENT O F CHARGEABLE
INCOME

10. Deductions allowed.
11. Deductions not to be allowed.
12. Initial allowances.
13. Meaning of "Industrial building or structure".

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2 CAP. 212) Income Tax

14. Allowance for wear and tear.
15. Allowances for losses.

INSURANCE AND SHIPPING COMPANIES ETC

16. Special provisions as to certain companies, etc.
17. Apportionment of profits of company among members.

PARTNERSHIPS

18. Partnerships.

PART VI - PERSONS CHARGEABLE - MARRIED
WOMEN

19. Married Women

TEMPORARY RESIDENTS

20. Temporary Residents.

TRUSTEES, AGENTS, ETC

2 1. Chargeability of trustees etc.
22. Chargeability of agent of person residing out of Antigua

and Barbuda.
23. Acts, etc., to be done by trustees, etc.
24. Income derived from property transferred to minors.
25. Income of property transferred in trust to be income

of transferor in certain cases.
26. List to be prepared by representative or agent.
27. Manager of corporate bodies of persons.
28. Agents, etc. of non-residents to be assessed.
29. Indemnification of representative.
30. Deceased persons.

P A R T VII - RATES O F TAX, R I G H T S O F
DEDUCTION, ALLOWANCES F O R T A X
CHARGED AND RELIEF IN CASES O F DOUBLE

TAXATION

31. Rates of tax upon individuals.
32. Rate of tax upon companies.
33. Deduction of tax from dividends of companies.

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34. Setting off tax so deducted.
35. Rate of tax for development loans.
36. Business of lending money for development.
37. Deductions and allowances for separate business.
38. Non-resident persons.
39. Deduction of and accounting for tax on mortgage and

debenture interest.
40. Payment of tax by non-residents.
41. Relief in respect of United Kingdom income tax.
42. Relief in respect of Commonwealth income tax.
43. Double taxation arrangements.
44. Tax credits.
45. Deductions of set-off under section 34 and refund under

section 74.

PART VIII - RETURNS, BY WHOM T O BE MADE

46. Returns of personal incomes.
47. Official information and official secrecy.
48. Power of Commissioner to require returns.
49. Power of Commissioner to require returns and par-

ticulars and production of documentary evidence.

NOTICES

50. Signature of notices.
51. Service of notices.
52. Refusal or neglect to accept letters.

PART IX - ASSESSMENT AND ASSESSMENT LISTS

53. Commissioner to make assessments.
54. Appointment of agent in the United Kingdom.
55. Lists of persons assessed.
56. Notices to be served on persons assessed.

ADDITIONAL ASSESSMENTS

57. Omissions and undercharges may be rectified.

ERRORS IN ASSESSMENTS AND NOTICES

58. Assessments and other proceedings not void by reason
of errors therein in names and description.

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4 CAP. 212) Income Tax

PART X - APPEALS

59. Appeals to the Appeal Board against assessments.
60. Constitution of Board.
6 1. Appeals to Judge against assessments.

PART XI - COLLECTION, RECOVERY AND
REPAYMENT OF TAX

62. Collection of tax.
63. Payment of tax by instalments by certain persons.
64. Non-application of section 65 and rules.
65. Deduction on payment of emoluments.
66. Definition of emoluments for purposes of sections 64 and

65.
67. Commissioner to prepare tax tables.
68. Penalty for non-payment of tax and enforcement of

payment.
69. Recovery of tax.
70. Provost-Marshal to levy on and sell goods, chattels and

lands.
71. Sale to be by public auction.
72. Application of proceeds of sale.
73. Commission to Provost-Marshal.
74. Recovery of tax from and assessment of persons leav-

ing Antigua and Barbuda.
75. Relief for error or mistake.

PART XI1 - GENERAL

76. False statements and returns.
77. Books of account to be kept.
78. Failure to perform required duty.
79. Limitation of time for prosecutions.
80. Cabinet may remit tax.
8 1. Saving for criminal proceedings.
82. Penalties for offences.
83. Rules.
84. Transitional relief discharge of tax.
85. Special provisions relating to year of assessment 1975.
86. Special provisions relating to year of assessment 1977.
87. Saving of rules.
88. Coming into operation and application of certain

provisions.

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Income Tax (CAP. 212 5

r

i INCOME T A X

(1st January, 1957.) 1311957.
1011959.
1511959.

PART I 2311959.
2411959.

PRELIMINARY 1211966. 3811967.
1611968.

411970.
1311971.
1411971.
311972.
411973.
611975.

2211976.
S.R.O. 4611981.

1811989.

F 1. This Act may be cited as the Income Tax Act. Short title.

2. In this Act- Interpretation.

"Appeal Board" means the persons appointed by the
Governor-General to be the Appeal Board for the
purposes of this Act;

"body of persons" means the body politic, corporate,
or collegiate and any company, fraternity,
fellowship, or society of persons whether corporate
or not corporate;

"chargeable income" means the aggregate amount of
the income of any person from the sources specified
in section 5 remaining after allowing the
appropriate deductions and exemptions under this
Act;

"Commissioner" means the Commissioner charged with
the administration of this Act;

"the Commonwealth" means Antigua and Barbuda,
any of the countries specified in the Schedule and Schedule.
any dependency of any such country as well as such
other countries as may, from time to time, be added
to the countries specified in the Schedule by Order
made by the Cabinet and published in the Gazette;

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6 CAP. 212) Income Tax

however, Cabinet may, from time to time, by
Order published in the Gazette, delete from the
Schedule any country so specified or so added;

"Commonwealth income tax" means any income tax
charged under any law in force in any part of the
Commonwealth other than the United Kingdom;

" company" means any company incorporated or
registered under any law for the time being in force
in Antigua and Barbuda and any company which,
though incorporated or registered outside Antigua
and Barbuda, carries on business or has an office
or place of business therein;

< < guardian", in relation to an infant, includes parent;

< L income year" means, in respect of income of any per-
son, the year in which that income has been derived
by him;

"resident in Antigua and Barbuda", in relation to a
year of assessment means-

(a) in the case of an individual, that-

(i) his permanent place of abode is in Antigua
and Barbuda, and that he is physically pre-
sent therein for some period of time in the basis
period for that year of assessment, unless the
Commissioner is satisfied that his absence
throughout the whole of that basis period was
for the purposes of education, medical treat-
ment or the performance of duties on behalf
of the Government.

(ii) he is physically present in Antigua and
Barbuda for not less than one hundred and
eighty-three days in the basis period for that
year of assessment; or

(iii) he is physically present in Antigua and
Barbuda for some period of time in the basis
period for that year of assessment and such
period is continuous with a period of physical
presence in the basis period for the

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Income Tax (CAP. 212

immediately preceding or succeeding year of
assessment of such duration as to qualify him
for the status of a resident for such preceding
or succeeding year under sub-paragraph (ii);

(6 ) in the case of an estate of a deceased person,
that immediately prior to his death the deceased person
qualified for the status of a resident under paragraph
(a ) ; and

(c) in the case of a trust or a body of persons (other
than a company), that such trust or body of persons
was established in Antigua and Barbuda,

and the terms "resident" and "non-resident", in relation
to a person mean that such person is resident or not resi-
dent in Antigua and Barbuda as the case may be;

k
9 "tax" means the income tax imposed by this Act;
5

"trade" includes every trade, manufacture, adventure
or concern in the nature of trade;

" year of assessment'' means the period of twelve months
commencing on the first day of January, 1957, and
each subsequent period of twelve months.

PART I1

ADMINISTRATION

h- 3. For the due administration of this Act the Public ~ ~ ~ ~ ~ ; ~ ; ~ ~ f
Service Commission may appoint a Commissioner and such anthority.
officers and persons as may be necessary.

4. (1) Every person having any official duty or being Official secrecy.
employed in the administration of this Act shall regard and
deal with all documents, information, returns, assessment
lists, and copies of such lists relating to the income or items
of income of any person, as secret and confidential, and shall
make and subscribe a declaration in the form prescribed to
that effect before a Magistrate.

(2) Every person having possession of or control over
any documents, information, returns or assessment lists or
copies of such list relating to the income or items of income

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8 CAP. 212) Income Tax

of any person, who at any time communicates or attempts
to communicate such information or anything contained in
such documents, returns, lists or copies to any person-

(a) other than a person to whom he is authorised
by the Governor-General to communicate it; or

(6) otherwise than for the purposes of this Act, shall
be guilty of an offence against this Act.

(3) Where under any law in force in any part of the
Commonwealth, provision is made for the allowance of relief
from income tax in respect of the payment of income tax
in Antigua and Barbuda, the obligation as to secrecy imposed
by this section shall not prevent the disclosure to the
authorised officers of the Government in that part of the Com-
monwealth of such facts as may be necessary to enable the
proper relief to be given in cases where relief is claimed from
income tax in Antigua and Barbuda or from income tax in
that part aforesaid.

PART I11

IMPOSITION OF INCOME TAX

Charge of income
tax.

5 . (1) Income tax shall, subject to the provisions of
this Act, be payable at the rate or rates specified hereafter
for the year of assessment commencing on the 1st day of
January, 1957, and for each subsequent year of assessment,
upon the income of any person accruing in or derived from
Antigua and Barbuda or elsewhere and whether received in
Antigua and Barbuda or not in respect of-

(a) gains or profits from any trade, business, pro-
fession, or vocation, for whatever period of time such
trade, business, profession or vocation may have been
carried on or exercised;

(6) gains or profits from any employment,
including the estimated annual value of any quarters
or board or residence or of any other allowance granted
in respect of employment whether in money or
otherwise;

( 6 ) the annual value of land and improvements
thereon used by or on behalf of the owner or used rent-

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Income Tax (CAP. 212 9

free by the occupier for the purpose of residence or
enjoyment, and not for the purpose of gain or profit,
other than the dwelling-house with garden or grounds
not exceeding one acre which is an individual's only
or main residence; such annual value to be ascertained
in the manner prescribed by rules made under this Act;

(6) dividends, interest or discount;
( e ) any pension, charge or annuity;

Cf) rents, royalties, premiums and any other pro-
fits, arising from property;

&) any annual gains or profits not falling under
any of the foregoing heads;

(h ) gains or profits deemed to be income of that
person under this Act:
Provided that in the case of income arising outside

Antigua and Barbuda-

(i) which is earned income; or

(ii) which arises to a person who is not ordinarily
resident or not domiciled in Antigua and
Barbuda,

the tax shall be payable on the amount received in Antigua
and Barbuda:

Provided also that the gains or profits from any employ-
ment in Antigua and Barbuda shall be deemed to be income
arising within Antigua and Barbuda whether the gains or
profits from such employment are received in Antigua and
Barbuda or not.

(2) This Act shall not apply to income which accrues
on and after 1st January, 1977, to any resident person who
is-

(a) an individual;

(6 ) a deceased estate;

(c) a trust to the extent to which the income
therefrom will pass to resident individuals;

(d) the trustee of a resident bankrupt individual.

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CAP. 212) Income Tax

BASIS O F ASSESSMENT

Basis of
assessment.

6. (1) Subject to the provisions of this Act, tax shall
be charged, levied, collected and paid annually.

(2) Subject to the provisions of this Act, tax shall be
payable by every person on all income derived by him during
the year preceding the year of assessment, notwithstanding
that no income may arise for or within the year of assess-
ment from a source from which income arose in the preceding
year.

Special periods of
assessment. 7. Where the Commissioner is satisfied that any per-

son usually makes ur, the accounts of his trade or business
on some day other than that immediately preceding any year
of assessment, the Commissioner may permit the gains or
profits of that trade or business to be computed for the pur-
poses of this Act upon the income of the year terminating
on that day in the year immediately preceding the year of
assessment on which the accounts of the said trade or business
have been usually made up:

Provided that where such permission has been given
for any year of assessment, tax shall be charged, levied and
collected for each subsequent year upon the gains or profits
for the full year terminating on the like date in the year im-
mediately preceding the year of assessment, subject to any
such adjustment as, in the opinion of the Commissioner,
may be just and reasonable.

PART IV

EXEMPTIONS

Income
exemptions.

8. (1) There shall be exempt from the tax-
(a) the official emoluments received by the

Governor-General;

(b ) the income of any local authority or trade union
in so far as such income is not derived from a trade
or business carried on by such local authority or trade
union;

(c) the income of any statutory or registered
building society;

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Income Tax (CAP. 212 1 1

(d) the income of any ecclesiastical, charitable, or
educational institution of a public character in so far
as such income is not derived from a trade or business
carried on by such institution;

(e) the emoluments payable to members of the per-
manent consular services of foreign countries in respect
of their offices or in respect of services rendered by them
in their official capacity;

Cf) the emoluments payable from United Kingdom
funds to members of Her Majesty's Forces and to per-
sons in the permanent service of the United Kingdom
Government in Antigua and Barbuda in respect of their
offices under the United Kingdom Government;

Cg) wound and disability pension granted to
members of Her Majesty's Forces;

(h) gratuities granted to members of Her Majesty's
Forces in respect of services rendered during war;

(i) gratuities granted to persons on expiration of
a contract of service with the Government for a fixed
period;

@ the income of the Government Savings Bank;

(k) the incomes of Ministers of Religion derived
from their occupation as such;

(I) capital sums withdrawn by individuals on retire-
ment from any provident society or other fund approved
by the Governor-General;

(m) income arising from a scholarship held by a
person receiving full time instruction at a university,
college, school, or other educational establishment.

The expression "scholarship" in this paragraph includes
any exhibition, bursary or any other similar educational
endowment;

(n) income arising from the business of shipping
carried on by a person not resident in Antigua and
Barbuda provided that Cabinet is satisfied that an
equivalent exemption from income tax is granted by
the country in which such person is resident to persons
resident in Antigua and Barbuda and, if that country

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12 CAP. 212) Income Tax

is a country other than the United Kingdom, to per-
sons resident in the United Kingdom.

, The expression "business of shipping" herein means '
the business carried on by an owner of ships, and for the
purposes of th'is definition the expression "owner" includes
charterer.

( 0 ) (i) the income of an individual derived from
money accruing to or in the hands of that
individual or his agent, factor or trustee
by way of interest on the money in any
account in the name of the individual or
his agent, factor or trustee in any bank.

(ii) in this paragraph the expression "bank"
has the meaning assigned to that expres-
sion in section 2 of the Banking Act, and
includes the Government Savings Bank
constituted by the Savings Bank Act;

(p) benefit under the Social Security Act, not being
periodical payments by way of age benefit, invalidity
benefit, survivors' benefit other than child allowance,
disablement benefit, or death benefit other than child
allowance.

(2) For the purposes of this section a company shall be
deemed to be resident only in the country in which the cen-
tral management and control of its business is situate:

Provided that nothing in this section shall be construed
to exempt in the hands of the recipients any dividends,
interest, bonuses, salaries or wages paid wholly or in part
out of the income so exempted.

Exemption from
tax of interest on

9. The Cabinet may by order published in the Gazette
oublic loans. provide that the interest payable on any loan charged on

;he public revenue of ~ n t & a and ~ a r b u d a shall be exemp-
ted from the tax, either generally or only in respect of interest
payable to persons not resident in Antigua and Barbuda and
such interest shall as from the date and to the extent specified
in the order be exempt accordingly.

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PART V

ASCERTAINMENT O F CHARGEABLE INCOME

10. (1) For the purpose of ascertaining the chargeable Deductions
allowed.

income of any person there shall be deducted all outgoings
and expenses wholly and exclusively incurred during the year
preceding the year of assessment by such person in the pro-
duction of the income, including-

(a) sums paid by such person by way of interest
upon any money borrowed by him, where the Com-
missioner is satisfied that the interest was paid on capital
employed in acquiring the income;

( b ) half of the amount paid by such person by way
of interest upon any money borrowed for the purpose
of purchasing, constructing, repairing or altering his
dwelling-house which is his only or main residence;

( c ) rent paid by any tenant of land or buildings
occupied by him for the purpose of acquiring the income;

(d) where any person engaged by any trade,
business, profession or vocation has expended any sum
in replacing any plant or machinery which was used
or employed in such trade, business, profession or voca-
tion, and which has become obsolete, an amount
equivalent to the cost of the machinery replaced, after
deducting from that cost such sums as shall represent
the total depreciation which has occurred by reason of
exhaustion by wear and tear since the date of purchase
of such plant and machinery and any sum realised by
the sale thereof, or from insurance, salvage or compen-
sation moneys;

(e) any sum expended for repair of premises, plant
and machinery employed in acquiring the income, or
for the renewal, repair or alteration of any implement,
utensil or article so employed;

(j) bad debts incurred in any trade, business, pro-
fession or vocation, proved to the satisfaction of the
Commissioner to have become bad during the year
immediately preceding the year of assessment, and
doubtful debts to the extent that they are respectively
estimated to the satisfaction of the Commissioner to have

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CAP. 212) Income Tax

Cap. 408.

Cap. 408.

become bad during the said year notwithstanding that
such bad or doubtful debts were due and payable prior
to the commencement of the said year:

Provided that all sums recovered during the said year
on account of amounts previously written off or allowed in
respect of bad or doubtful debts shall for the purposes of
this Act be treated as receipts of the trade, business, profes-
sion or vocation for that year;

(g) the amount of any contribution paid pursuant
to the Social Security Act:

Provided that-

(i) Nothing in this paragraph shall be construed
as allowing any amount to be deducted from
the income of any person in respect of any con-
tribution paid by him on behalf of any other
person;

(ii) nothing in this paragraph shall apply to any
contribution of an employer which, apart from
this paragraph, would be allowable as a deduc-
tion in computing the amount of any gains or
profits;

(iii) a person who by virtue of any provision of the
Social Security Act, suffers a deduction from
his emoluments in respect of any contribution
payable under that Act shall be deemed for
the purposes of this paragraph to have paid
a contribution equal to the amount of the
deduction;

(h ) fixed annuities or other annual payments,
secured by covenant for a period of at least five con-
secutive years, iafavour of any religious, charitable or
educational institution of a public character approved
for such purpose by the Cabinet;

(9 such other deductions (not being deductions of
the kind disallowed by section 11) as may be prescribed.

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Income Tax (CAP. 212 15

(2) (i) Notwithstanding anything to the contrary con- Relief to hotel
tained in this Act- proprietors.

(a) in any case approved by the Cabinet in which
the erection of a hotel or of any extension to a hotel
is commenced after the first day of January, 1954, and
in which a licence has been granted to any person in
respect of such hotel under the Hotels Aid Act, such 204.
person shall be exempt from income tax in respect of
the income arising from such hotel in each of the five
years of assessment next after the year of assessment
in which the erection or extension of such hotel, as the
case may be, is completed and where any part of the
said income is distributed as dividends to shareholders
in any company to which a licence as aforesaid has been
granted, any dividend so distributed shall, for the period
aforesaid, be exempt from income tax in the hands of
the shareholder and thereafter such person or
shareholder shall be allowed in each of any five of the
eight years of assessment next following to set off against
the income as aforesaid arising from such hotel one-
fifth of the capital expenditure upon such hotel or
extension thereof, as the case may be, so, however, that
no such set-off be allowed in any year of assessment
later than the thirteenth year of assessment next after
the year of assessment in which the erection or the
extension of such hotel, as the case may be, is completed;

(6) in any case approved by the Cabinet in which
a licence has been granted to any person under the
Hotels Aid Act, but which is not within the comtempla- Cap. 204.
tion of paragraph (i) (a) of this subsection, such person
shall be allowed in each of any ten of the twelve years
of assessment next after the year of assessment in which
the licence is granted to set-off against the income as
aforesaid arising from the hotel one-tenth of the capital
expenditure upon such hotel, so, however, that no such
set-off be allowed in any year of assessment later than
the twelfth year after the year of assessment in which
the capital expenditure was incurred.

(ii) Where the capital expenditure is allowed to be
set off against the income arising from a hotel,

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16 CAP. 212) Income Tax

section 14 shall not apply in respect of such
expenditure.

(iii) No loss incurred in connection with any hotel,
in any year in respect of which an allowance
is granted under this section, shall be set off
against profits arising from any other trade,
business or vocation carried on by the person
to whom the allowance is granted.

(iv) For the purposes of this section, the question
whether the erection or extension of a hotel was
commenced before the first day of January,
1954, shall be for determination by the
Cabinet. The Cabinet shall also for the Dur-
poses of this section determine on what date
the erection or extension of a hotel is completed.
Such determination in each case shall be final.

(v) Relief under paragraph (i) (a) shall not be
granted to any person unless such person-

(a) has applied in writing to the Cabinet
for approval of the case before commencing
the erection or extension, as the case may be,
of the hotel; and

(b) has notified the Cabinet in writing of
the date on which he intends to commence the
erection or extension, as the case may be, of
the hotel.

(vi) Where any case has been approved by the
Cabinet for the purposes of paragraph (i) (a),
the Cabinet shall issue to the Commissioner
a certificate stating the fact of such approval
and the dates fixed by the Cabinet as the dates
on which the erection or extension, as the case
may be, of the hotel was commenced and
completed.

(vii) Any person authorised by the Cabinet in
writing so to do, may at any reasonable time
enter upon the premises on which a hotel or
any extension of a hotel is to be, or is being,
erected, for the purpose of obtaining such
information as will enable the Cabinet to

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Income Tax (CAP. 212 17

report to the Commissioner in accordance
with the requirements of paragraph (vi).

(viii) The Cabinet may by regulations make any
provision wh.ich in the opinion of the Cabinet
is necessary or expedient for the better car-
rying 'into effect of the provisions of this
subsection.

(ix) In this subsection-

"capital expenditure" means such sum as the
Commissioner is satisfied has been expended on-

(a) advertising, publishing and promoting
the business of the hotel prior to the com-
mencement of such business;

(6) the purchase of building materials for
the construction of the hotel and on effecting
such construction;

(c) the purchase of any existing hotel
where-

(i) an existing hotel has been purchased;

(ii) there has been a bona fide change of
ownership; and

(iii) the purchaser qualifies for relief
under the Hotels Aid Act, in respect Cap. 204.
of the buildings comprising the hotel:

Provided that no account shall
be taken of any sum paid in respect
of the purchase price of the land on
which such hotel stands or in respect
of goodwill;

(d) the purchase of articles of hotel equip-
ment and on the installation of such articles
of hotel equipment;
and for the purposes of this definition "articles
of hotel equipment' ', "building materials",
" construct", and "hotel" have the same
meanings as are respectively assigned to the
said expressions in the Hotels Aid Act. Cap. 204.

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18 CAP. 212) Income Tax

(3) The Cabinet may by rules provide for the method
of calculating or estimating the deductions allowed under
this section.

Deductions not
to be allowed.

1 . For the purpose of ascertaining the chargeable
income of any person no deduction shall be allowed in respect
of-

(a) domestic or private expenses;

(b) any disbursement or expenses not being money
wholly and exclusively laid out or expended for the pur-
pose of acquiring the income;

(c) any capital withdrawn on any sum employed
or intended to be employed in improvement;

(6) any capital employed in improvements;

(e) any sum recoverable under an insurance or con-
tract of indemnity;

Cfl rent of or cost of repairs to any premises or part
of premises not paid or incurred for the purpose of pro-
ducing the income;

(g) any amounts paid or payable in respect of the
United Kingdom income tax or surtax or Com-
monwealth income tax.

Initial
allowances. 12. (1) Notwithstanding anything contained in sec-

tion 11 and subject to the provisions of this section, where-

(a) such a person as is mentioned in subsection (2)
has incurred capital expenditure on the erection, altera-
tion or acquisition of a building or structure which is
or is intended to be an industrial building or structure; or

(b) a person carrying on a trade or undertaking
(as hereinafter defined) has incurred capital expenditure
on the provision, alteration or improvement of plant
or machinery for the purposes of that trade or under-
taking, and in consequence the plant or machinery
belongs to him at some time during the basis period
for the year of assessment,

there shall be allowed in respect of his income for the year
in which such capital expenditure was incurred an allowance

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Income Tax (CAP. 212 19

(in this section referred to as an "initial allowance") of a
sum equal to one-fifth of such capital expenditure.

(2) The persons referred to in paragraph (a) of subsec-
tion (1) are persons who come within either of the following
categories, that is to say-

(a) a person who, at the time when he incurs capital
expenditure on the erection, alteration or acquisition
of a building or structure which is or is intended to be
an industrial building or structure, occupies, or intends
to occupy such building or structure for the purposes
of a trade or undertaking carried on by him;

(6 ) a person, who, at the time when he incurs such
expenditure, is entitled to an interest in such building
or structure which is reversionary to a lease held by a
person occupying or intended to occupy the building
or structure for the purposes of a trade or undertaking
carried on by the lessee.

(3) Notwithstanding anything in this section, no initial
allowance shall be made in respect of capital expenditure
incurred on the erection, alteration or acquisition of a
building or structure if, when the building or structure comes
to be used it is not an industrial building or structure; and
where the initial allowance has been granted in respect of
capital expenditure incurred as aforesaid in respect of a
building or structure which when it comes to be used is not
an industrial building or structure, all such additional
assessments shall be made as are necessary to secure that
effect is given to the provisions of this section.

(4) The provisions of this section shall not apply in rela-
tion to capital expenditure incurred by a person who is
entitled to set off a proportion thereof against income by
virtue of the provisions of section 10 (2) or of the Aid to
Pioneer Industries Act, (hereinafter referred to as "the related Cap. 14.
provisions"):

Provided that if a person by whom such capital expen-
diture has been incurred shall, before the ex~iration of three
months before the beginning of the relevant period, by
instrument in writing addressed to the Commissioner, elect
that the provisions of this section shall apply in relation to

LAWS OF ANTIGUA AND BARBUDA

CAP. 212) Income Tax

such capital expenditure in lieu of the related provision, the
provisions of this section shall so apply and the related pro-
vision shall not apply in relation to such capital expenditure.

In this subsection "the relevant period" means the
period in which the person in relation to whom the term
is used is entitled hnder the related provisions to set off against
his income a proportion of capital expenditure incurred by
him.

Balancing
Allowances and

(5) Where under the provisions of this section or of sec-
charges. tion 14 an allowance has been made for any year of assess-

ment in ascertaining the chargeable income of a person
engaged in a trade, business, profession or vocation and dur-
ing the basis period for that year of assessment the asset in
respect of which an allowance has been made as aforesaid,
is sold, destroyed, or put out of use as being worn out,
obsolete or otherwise useless or no longer required whether
by reason of the discontinuance of the trade, business, pro-
fession or vocation carried on by such person or for any other
reason an allowance or charge (in this Act referred to as "a
balancing allowance" or "a balancing charge") shall be made
to, or as the case may be, on that person for the year of
assessment and such allowance or charge shall be ascertained
respectively as follows-

(i) Where there are no sale, insurance, salvage
or compensation moneys or where the writ-
ten down value of the asset immediately prior
to the event giving rise to such allowance
exceeds those moneys the balancing allowance
shall be a sum equal to that written down value
or the excess of that written down value over
those moneys as the case may be;

(ii) Where the sale, insurance, salvage or com-
pensation moneys exceed the written down
value of the assets immediately prior to the
event giving rise to such charge the balanc-
ing charge shall be a sum equal to the amount
of such excess:

Provided that the balancing charge shall not exceed the
aggregate of all allowances made in respect of that asset under
this section and under section 14.

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 2 1

(6) Where it appears to the Commissioner with respect
to any transaction resulting in the acquisition or disposal
of an asset that such transaction was not an ordinary com-
mercial transaction then for the purposes of this section the
expenditure incurred in acquiring and the sale moneys
obtained on disposal of the asset shall be deemed to be respec-
tively the amount which the asset would have cost if bought
in the open market at the time it was acquired and the amount
which the asset would have realised if sold in the open market
at the time it was disposed of.

(7) (i) In this section-

"basis period" of any year of assessment means the
period on the profits or gains of which the assess-
ment for that year falls to be finally computed;

"industrial building or structure" has the meaning
assigned to it in section 13;

"trade or undertaking" means any trade or undertak-
ing specified in paragraphs (a) to V) inclusive of
subsection (1) of section 13;

"written down value" means the amount of the expen-
diture unallowed after deducting from the capital
expenditure incurred on the asset the total of all
allowances made under this section and under sec-
tion 14 in respect of the asset to the person who
incurred the expenditure.

(ii) For the purpose of this section capital expen-
diture shall not be regarded as having been
incurred by any person in so far as it is met
directly or indirectly from any grant, subsidy
or other payment from any other person on
account thereof.

13. (1) Subject to the provisions of this section, in Meaning of
"industrial section 12 the expression "industrial building or structure" building or

means a building or structure in use for the purposes of- structure".

LAWS OF ANTIGUA AND BARBUDA

2 2 CAP. 212) Income Tax

(a) a trade carried on in a mill, factory, or other
similar premises; or

( b ) a transport, dock, water, refrigeration or elec-
tricity undertaking; or

( c ) a trade which consists in the manufacture of
goods or materials or the subjection of goods or materials
to any process; or

(4 a trade which consists in the storage of goods
or materials which are to be used in the manufacture
of other goods or materials or to be subjected in the
course of a trade to any process; or

(e) a trade which consists in the storage of goods
or materials on their arrival by sea or air in any part
of Antigua and Barbuda from any other part of Antigua
and Barbuda or from outside Antigua and Barbuda; or

Cf) a trade consisting in all or any of the following
activities, that is to say, ploughing or cultivating land,
or doing any other agricultural operation on land, rear-
ing of livestock, or other form of husbandry,

and in particular the said expression includes any building
or structure provided by the person carrying on such a trade
or undertaking for the welfare of workers employed in that
trade or undertaking and in use for that purpose.

(2) For the purposes of subsection (1) a building or
structure shall not be deemed, by reason only of its falling
or having fallen into temporary disuse, to have thereby ceased
altogether to be used for one of the purposes specified in
that subsection if, immediately prior to falling into such
temporary disuse, it was in use for such a purpose and if,
during the period of such temporary disuse, it is constantly
maintained in readiness to be brought back into use for such
a purpose; but if, in such circumstances, the building or struc-
ture at any time during disuse ceases to be ready for use
for any of the said purposes, or if at any time, for any reason,
the disuse of the building or structure can no longer be
reasonably regarded as temporary, then the building or struc-
ture shall be deemed to have ceased, on the commencement
of the period of disuse, to be used for any of the said purposes.

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 2 3

(3) The provisions of subsection (1) shall apply in rela-
tion to a part of a trade or undertaking as they apply to
a trade or undertaking:

Provided that where part only of a trade or undertak-
ing complies with the conditions set out in the said provi-
sions, a building or structure shall not, by virtue of this
subsection, be an industrial building or structure unless it
is in use for the purposes of that part of that trade or
undertaking.

(4) Notwithstanding anything in subsection (1) or
subsection (3), but subject to the provisions of subsection (5)
the expression "industrial building or structure" does not
include any building or structure in use as, or as part of,
a dwelling house, retail shop, showroom, or office or for any
purpose ancillary to the purpose of a dwelling house, retail
shop, showroom or office:

Provided that the provisions of this subsection shall not
apply in respect of a building or structure in use primarily
for the purposes of a trade which consists in the carrying
on of a hotel.

(5) Where part of the whole of a building or structure
is, and part thereof is not, an industrial building or struc-
ture, and the capital expenditure which has been incurred
on the construction of the second mentioned part is not more
than one-tenth of the total capital expenditure which has been
incurred on the construction of the whole building or struc-
ture, the whole building or structure and every part thereof
shall be treated as an industrial building or structure.

14. In ascertaining the chargeable income of any per- Allowance for
wear and tear. son engaged in a trade, business, profession, or vocation,

there shall be allowed as a deduction a reasonable amount
for the exhaustion by wear and tear of property owned by
him, including plant and machinery, arising out of the use
or employment of such property in the trade, business, pro-
fession or vocation during the year immediately preceding
the year of assessment:

Provided that the allowance shall be made under or by
virtue of the provisions of this section in respect of any pro-

LAWS OF ANTIGUA AND BARBUDA

CAP. 212) Income Tax

Allowances for
losses.

perty, plant or machinery if, in accordance with the provi-
sions of section 12, a balancing allowance is or can be made
in respect of the said property, plant or machinery.

15. (1) Where any person incurs a loss in the basis
period for any year of assessment in any trade, business,
profession or vocation carried on or exercised by him either
solely or in partnership the amount of such loss shall as far
as possible be set-off against his income from other sources
for that year of assessment.

(2) Where owing to an insufficiency of income from
other sources the loss allowable to any person under the
preceding subsection cannot be allowed or cannot be wholly
allowed as aforesaid the excess shall be carried forward and
shall, subject to the provisions of this subsection, be set-off
against the income of that person for the six years of assess-
ment next following:

Provided that in no case shall such set-off be made so
as to reduce the chargeable income of that person for any
year of assessment to less than one half of the amount which
would have been his chargeable income had the set-off not
been made.

(3) No allowance shall be made under this section unless
it is shown to the satisfaction of the Commissioner, that the
trade, business, profession or vocation was, for the whole
of the basis period, carried on or exercised on a commercial
basis and with a view to the realisation of gains or profits.

(4) For the purposes of this section any allowance which
falls to be made to any person for any year of assessment
under section 12 or section 14 but which, owing to any
insufficiency of gains or profits from any trade, business,
profession or vocation cannot be made or cannot wholly be
made, then the amount by which such allowance exceeds
the said gains or profits shall be regarded as a loss incurred
in that trade, business, profession or vocation.

(5) The amount of any loss to be allowed under this
section for any year of assessment shall not be allowed for
any other year of assessment under this or any other section.

LAWS OF ANTIGUA AND BARBUDA:

Income Tax (CAP. 212 2 5

(6) In this section, "basis period" has the meaning
assigned to it in subsection (7) of section 12.

INSURANCE AND SHIPPING COMPANIES ETC

16. Notwithstanding anything to the contrary con- special
provisions as to tained in this Act, it is hereby provided that- certain
companies, &c.

(a) in the case of an insurance company (other than
a life insurance company) where the gains or profits !~z;;;;;~
accrue in part outside Antigua and Barbuda, the gains than life
or profits on which tax is payable shall be ascertained z;pn;:s.
by taking the gross premiums and interest and other
income received or receivable in Antigua and Barbuda
(less any premiums returned to the insured and
premiums paid or re-insurances), and deducting from
the balances so arrived at a reserve for unexpired risks
at the percentage adopted by the company in relation
to its operations as a whole for such risks at the end
of the year preceding the year of assessment, and adding
thereto a reserve similarly calculated for unexpired risks
outstanding at the commencement of the year preceding
the year of assessment, and from the net amount so
arrived at deducting the actual losses (less the amount
recovered in respect thereof under re-insurance), the
agency expenses in Antigua and Barbuda and a fair pro-
portion of the expenses of the head office of the company;

( b ) in the case of a life insurance company, whether Life Insurance
Companies.

actual or proprietary, the gains or profits on which tax .
is payable shall be the investment income less the
management expenses (including commission):

Provided that where such a company received premiums
outside Antigua and Barbuda, the gains or profits shall be
the same proportion of the total investment income of the
company as the premiums received or annuities paid in
Antigua and Barbuda bore to the total premiums received
or annuities paid after deducting from the amount so arrived
at the agency expenses in Antigua and Barbuda and a fair
proportioc of the expenses of the head office of the company;

(c) (i) in the case of a shipowner, the gains or thk-',"~~~.
profits of his business as shipowner shall,

IAWS OF ANTIGUA AND BARBUDA

26 CAP. 212) Income Tax

if he produces or causes to be produced to the
Commissioner the certificate mentioned in
paragraph (ii), to be taken to be a sum bearing
the same ratio to the sums payable in respect
of fares or freight for passengers, goods, or
mails shipped in Antigua and Barbuda at his
total profits for the relevant accounting period
shown by the certificate bear to the gross
earnings for that period;

(ii) the certificate shall be a certificate by the Tax-
ing Authority of the place in which the prin-
cipal place of business of the shipowner is
situated and shall state-

(a) that the shipowner has furnished to
the satisfaction of that Authority account of
the whole of his business; and

(b) the ratio of the gains or profits for the
relevant accounting period as computed accor-
ding to the Income Tax law of that place (after
deducting interest on any money borrowed and
employed in acquiring the gains and profits)
to the gross earnings of the shipowner's fleet
or vessel for that period;

(iii) if the gains or profits of a shipowner have for
the purpose of assessment in Antigua and
Barbuda under this Act been computed on any
basis other than the ratio of the gains or profits
shown by a certificate as aforesaid, and an
assessment has been made accordingly, the
shipowner shall, upon production of such cer-
tificate at any time within two years from the
end of the year of assessment be entitled to
such adjustment as may be necessary to give
effect to the said certificate and to have any
tax paid in excess refunded;

(iv) in this subsection the expression "shipowner"
means an owner or charterer of ships whose
principle place of business is situated outside
Antigua and Barbuda, but in a part of the
Commonwealth.

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 27

17. (1) Where it appears to the Commissioner that, tpg;t;;ment of
with a view to the avoidance or reduction of tax, a company company among
controlled by not more than five persons has not distributed members.
to its shareholders, as dividend, profits made in any period
ending after the 1st day of January, 1957, which could be
distributed without detriment to the company's existing
business, the Commissioner, by notice in writing to the com-
pany, may direct that, for the purpose of assessment to tax,
such profits shall for the period specified in the notice be
deemed to be the income of the members, and the amount
thereof shall be apportioned among the members, and tax
shall be assessed and charged in respect of the sum so
apportioned.

(2) In this section-

"company controlled by not more than five persons"
means a company in which-

(a) the number of shareholders is not more than
fifty; and

( 6 ) more than half of the total shares issued are
held by not more than five persons, their wives, or minor
children either directly or through nominees.

PARTNERSHIPS

18. Where a trade, business, profession or vocation
is carried on by two or more persons jointly-

(1) the income of any partner from the partnership shall
be deemed to be the share to which he was entitled during
the year preceding the year of assessment in the income of
the partnership (such income being ascertained in accordance
with the provisions of this Act) and shall be included in the
return of income to be made by such partner under the pro-
visions of this Act;

(2) (a) the precedent partner, that is to say, the part-
ner who of the partners resident in Antigua and
Barbuda-

LAWS OF ANTIGUA AND BARBUDA

28 CAP. 212) Income Tax

(i) is first named in the agreement of partnership,
or

(ii) if there is no agreement, is named singly or
with precedence to the other partners in the
usual name of the firm, or

(iii) is the precedent acting partner, if the partner
named is not an acting partner,

shall when required by the Commissioner, make and deliver
a return of the income of the partnership for any year, such
income being ascertained in accordance with the provisions
of this Act, and declare therein the names and addresses of
the other partners in the firm together with the amount of
the share of the said income to which each partner was entitled
for that year;

( b ) Where no partner is resident in Antigua and
Barbuda, the return shall be made and delivered by the
attorney, agent, manager, or factor of the firm resident
in Antigua and Barbuda.

(3) Any person who refuses, fails or neglects to deliver
any return required under the provisions of this section shall
be guilty of an offence against this Act.

PART VI

PERSONS CHARGEABLE

MARRIED WOMEN

Married Women. 19. (1) The income of a married woman living with
her husband shall, for the purposes of this Act, be the income
of her husband and shall be assessed on and charged in the
name of her husband as his income and not her income:

Provided that part of the total amount of tax charged
upon the husband which bears the same proportion to that
total amount as the amount of income of the wife bears to
the amount of the total income of the husband and wife may,
if necessary, be collected from the wife notwithstanding that
no assessment has been made upon her.

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 2 9

(2) When a married woman is not living with her hus-
band each spouse shall for all purposes of this Act be treated
as if he or she were unmarried.

(3) For the purposes of this Act a married woman shall
be treated as living with her husband unless-

(a) they are separated under an order of a court
of competent jurisdiction or by deed of separation; or

( 6 ) they are in fact separated in such circumstances
that the separation is likely to be permanent; or

(c) she is resident in Antigua and Barbuda and her
husband is not resident in Antigua and Barbuda.

(4) This section shall be deemed to have been in force
since the 1st day of January, 1964.

TEMPORARY RESIDENTS

20. Tax shall not be payable in respect of any income E;!",:;~Y
arising out of Antigua and Barbuda and accruing to any
person who is in Antigua and Barbuda for some temporary
purpose only and not with any intent to establish his residence
therein and who has not actually resided in Antigua and Bar-
buda at one or more times for a period equal in the whole
to six months in the year preceding the year of assessment.

TRUSTEES, AGENTS, ETC

21. A receiver, trustee, guardian, curator, or com- Chargeability of
trustees, etc.

mittee, having the direction, control or management of any
property or concern on behalf of any person, shall be
chargeable to tax in respect of the income derived from such
property or concern in like manner and to the like amount
as such person would be chargeable if he had received such
income, and every such receiver, trustee, guardian, curator
or committee shall be answerable for doing all matters and
things required to be done under this Act for the purpose
of assessment and payment of tax:

Provided that nothing in this section shall affect the
liability of any person represented by any such receiver,

LAWS OF ANTIGUA AND BARBUDA

3 0 CAP. 212) Income Tax

trustee, guardian, curator or committee to be himself charged
to tax in his own name.

Chargeability of
agent of person

22. (1) A person not resident in Antigua and Barbuda
residing out of (hereinafter in this section referred to as a non-resident per-
Antigua and son) whether a British subject or not, shall be assessable and
Barbuda.

chargeable to tax in the name of his trustee, guardian, curator
or committee, or of any attorney, factor, agent, receiver,
branch or manager, whether such attorney, factor, agent,
receiver, branch or manager has the receipt of the income
or not, in like manner and to the like amount as such non-
resident person would be assessed and charged if he were
resident in Antigua and Barbuda and in the actual receipt
of such income.

A non-resident person shall be assessable and chargeable
to tax in respect of any income arising whether directly or
indirectly through or from any attorneyship, factorship,
agency, receivership, branch or management, and shall be
so assessable and chargeable in the name of the attorney,
factor, agent, receiver, branch or manager.

(2) Where a non-resident person carries on business with
a resident person, and it appears to the Commissioner that
owing to the close connection between the resident person
and the non-resident person, and to the substantial control
exercised by the resident person over the non-resident per-
son, the course of business between those persons can be
so arranged and is so arranged that the business done by
the resident person in pursuance of his connection with the
non-resident person produces to the resident person either
no profits or less than the ordinary profits which might be
expected to arise from that business, the non-resident person
shall be assessable and chargeable to tax in the name of the
resident person as if the resident person were an agent of
the non-resident person.

(3) Where it appears to the Commissioner by whom
the assessment is made, or to the Appeal Board or to the
Judge by whom an appeal is heard, that the true amount
of the gains or profits of any non-resident person chargeable
with tax in the name of a resident person cannot in any case
be readily ascertained, the Commissioner or Appeal Board
or Judge may, if he, or they, as the case may be, think fit,

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 3 1

assess and charge the non-resident person on a fair and
reasonable percentage of the turnover of the business done
by the non-resident through or with the resident person in
whose name he is chargeable as aforesaid, and in such case
the provisions of this Act relating to the delivery of returns
or particulars by persons acting on behalf of others shall
extend so as to require returns or particulars to be furnished
by the resident person of the business so done by the non-
resident person through or with the resident person, in the
same manner as returns or particulars of income to be
charged are to be delivered by persons acting for non-resident
persons:

Provided that the amount of the percentage shall in such
case be determined having regard t o the nature of the
business, and shall, when determined by the Commissioner,
be subject to an appeal to the Appeal Board and to a Judge
as provided by sections 59 and 61.

(4) Nothing in this section shall render a non-resident
person chargeable in the name of the broker pr general com-
mision agent, or other agent when such broker, general com-
mission agent or agent is not an authorised person carrying
on the regular agency of the non-resident person or a per-
son chargeable as if he were an agent in pursuance of subsec-
tions (2) and (3), in respect of gains or profits arising from
sales or transactions carried out through such a broker or
agent.

(5) The fact that a non-resident person executes sales
or carries out transactions with other non-residents in cir-
cumstances which would make him chargeable in pursuance
of subsections (2) and (3) in the name of a resident person
shall not itself make him chargeable in respect of gains or
profits arising from those sales or transactions.

(6) Where a non-resident person is chargeable to tax
in the name of any attorney, factor, agent, receiver, branch
or manager, in respect of any gains or profits arising from
the sale of goods or produce manufactured or produced out
of Antigua and Barbuda by the non-resident person, the per-
son in whose name the non-resident person is so chargeable
may, if he thinks fit, apply to the Commissioner or, in the
case of an appeal, to the Appeal Board and to the Judge,

LAWS OF ANTIGUA AND BARBUDA

3 2 CAP. 212) Income Tax

Acts, etc., to be
done by trustees,
etc.

Income derived
from property
transferred to
minors.

Income of
property
transferred in
trust to be
income of
transferor in
certain cases.

to have the assessment to tax in respect of those gains or
profits made or amended on the basis of the profits which
might reasonably be expected to have been earned by a mer-
chant, or, where the goods are retailed by or on behalf of
the manufacturer or producer, by a retailer of the goods sold,
who had bought from the manufacturer or producer direct,
and, on proof to the satisfaction of the Commissioner or
Appeal Board or Judge of the amount of the profits on the
basis aforesaid, the assessment shall be made or amended
accordingly.

23. The person who is chargeable to tax under sec-
tions 21 and 22 shall be answerable for all matters required
to be done by virtue of this Act for the assessment of the
income of any person for whom he acts and for the payment
of the tax chargeable thereon.

24. Where a person transfers property to a minor,
either directly or indirectly, or through the intervention of
a trust or by any other means whatsoever, such person shall,
nevertheless, during the period of the minority of the
transferee, be liable to be taxed on the income derived from
such property, or from property substituted therefor, as if
such transfer had not been made, and subsequent to such
period of minority, the transferor shall continue to be taxed
in respect of the income derived from such property, or from
property substituted therefor, as if such transfer had not been
made, unless the Commissioner is satisfied that such transfer
was not made for the purpose of evading the taxes imposed
by this Act.

25. Where a person transfers property in trust and
provides that the corpus of the trust shall revert either to
the transferor or to such person as he may determine at a
future date, or where a trust provides that during the lifetime
of the transferor no disposition or other dealing with the trust
property shall be made without the consent, written or other-
wise, of the transferor, such person shall nevertheless be liable
to be taxed on the income derived from the property transfer-
red in trust, or from property substituted therefor, as if such
transfer had not been made.

In this section "disposition" includes any trust, grant,
covenant, agreement, or arrangement.

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 3 3

26. (1) Every person, who in whatever capacity, is List to be
prepared by in receipt of any money or value being income arising from representative or

any of the sources mentioned in this Act of or belonging agent.
to any other person who is chargeable in respect thereof,
or would be so chargeable if he were resident in Antigua
and Barbuda, shall, whenever required to do so by any notice
from the Commissioner, prepare and deliver within the
period mentioned in such notice a list in a form approved
by the Commissioner, signed by him, containing-

(a) a true and correct statement of all such income;

(6) the name and address of every person to whom
the same shall belong.

(2) Every person who refuses, fails or neglects to com-
ply with the provisions of this section shall be guilty of an
offence against this Act.

27. The manager or other principal officer of every F;t;;;e20dies
corporate body of persons shall be answerable for doing all persons.
such acts, matters and things as are required to be done by
virtue of this Act for the assessment of such body and for
payment of the tax.

28. Any resident agent, trustee, mortgagor, or other Agents, etc- of
non-residents to

person who transmits rent, interest, or income derived from be assessed.
any other source within Antigua and Barbuda to a non-
resident person shall be deemed to be the agent of such non-
resident person and shall be assessed and shall pay the tax
accordingly.

29. Every person answerable under this Act for the ';$;$:%>.
payment of tax on behalf of another person may retain out
of any money coming to his hands on behalf of such other
person so much thereof as shall be sufficient to pay such tax,
and shall be and is hereby indemnified against any person
whatsoever for all payments made by him in pursuance and
by virtue of this Act.

30. Where any person dies during the year preceding h;.~;~
the year of assessment, and such person would, but for his
death, have been chargeable to tax for the year of assess-
ment, or when any person dies during the year of assess-

LAWS OF ANTIGUA AND BARBUDA

34 CAP. 212) Income Tax

ment or within two years after the expiration thereof, and
no assessment has been made upon him for that year, the
personal representative of such person shall be liable to and
charged with the payment of the tax with which such person
would have been chargeable, and shall be answerable for
doing all such acts, matters and things as such person, if
he were alive, would be liable to do under this Act:

Provided that in the case of a person dying during the
year preceding the year of assessment, if his personal
representative distributes his estate before the commence-
ment of the year of assessment, such personal representative
shall pay the tax at the rate or rates in force at the date of
distribution of the estate if the rate of tax for the year of
assessment has not been fixed at that date.

PART VII

RATES O F TAX, RIGHTS O F DEDUCTION,
ALLOWANCES FOR TAX CHARGED AND RELIEF

IN CASES O F DOUBLE TAXATION

Rates of tax
upon individuals.

3 1. The tax upon the chargeable income of every per-
son other than a company shall be charged at the following
rates-

On every dollar of the first $500 of
chargeable income ............ 2 % cents on the $

On every dollar of the next $500 viz
................ $501 to $1,000 5 cents on the $

On every dollar of the next $500 viz
.............. $1,001 to $1,500 7 % cents on the $

On every dollar of the next $500 viz
$1,501 to $2,000 .............. 10 cents on the $

On every dollar of the next $500 viz
$2,001 to $2,500 .............. 12 1/2 cents on the $

On every dollar of the next $500 viz
$2,501 to $3,000 .............. 15 cents on the $

On every dollar of the next $1,000
......... viz $3,001 to $4,000 20 cents on the $

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 35

On every dollar of the next $1,000
......... viz $4,001 to $5,000 25 cents on the $

On every dollar of the next $2,500
......... viz $5,001 to $7,500 30 cents on the $

On every dollar of the next $2,500
viz $7,501 to $10,000 ........ 35 cents on the $

On every dollar of the next $5,000
viz $10,001 to $15,000 ...... 40 cents on the $

On every dollar of the next $5,000
viz $15,001 to $20,000 ...... 45 cents on the $

On every dollar of the next $10,000
viz $20,001 to $30,000 ...... 50 cents on the $

On every dollar beyond $30,000 55 cents on the $

32. The tax upon the chargeable income of a company Rate of tax upon
companies. shall be charged at the rate of the forty per centum on every

dollar of the chargeable income.

33- (1) Every company which is registered in Antigua Deduction of tax
from dividends and Barbuda shall be entitled to deduct from the amount

of any dividend paid to any shareholder tax at the rate paid
or payable by the company (double taxation relief being left
out of account) on the income out of which such dividend
is paid:

Provided that where tax is not paid or payable by the
company on the whole income out of which the dividend
is paid, the deduction shall be restricted to that portion of
the dividend which is paid out of income on which tax is
paid or payable by the company.

(2) Every such company shall, upon payment of a divi-
dend, whether tax is deducted therefrom or not, furnish each
shareholder with a certificate setting forth the amount of the
dividend paid to the shareholder and the amount of tax which
the company has deducted or is entitled to deduct in respect
of that dividend, and also, where the tax paid or payable
by the company is affected by double taxation relief rate,
the rate (hereinafter in this Act referred to as "the net Col-
onial rate") of the tax paid or payable by the company after
taking double taxation relief into account.

36 CAP. 212) Income Tax

(3) In this section the expression "double taxation
relief' means any credit for foreign tax which is allowable
against income tax chargeable under this Act by virtue of
arrangements having effect under section 43, and any relief
allowable under section 41 or 42 including any credit or relief
which has been taken into account in determining the net
Colonial rate applicable to any dividends received by the
company.

Setting off tax so
deducted.

34. Any tax which a company has deducted or is
entitled to deduct under section 33 from a dividend paid to
a shareholder, and any tax applicable to the share to which
any person is entitled in the income of a body of persons
assessed under this Act, shall, when such dividend or share
is included in the chargeable income of such shareholder or
person, be set off for the purposes of collection against the
tax charged on that chargeable income.

Rate of tax for
development

35. Notwithstanding section 31 or 32, the tax upon
loans. the chargeable income of a non-resident person that is deemed

by section 36 to be a person carrying on a separate business
shall be charged at the rate of ten per centum of every dollar
of chargeable income.

Business of
lending money 36. (1) The business carried on by a non-resident per-
for development. son of lending money upon transactions between-

(a) independent persons dealing at arm's length; or

(b) persons one of whom exercises control over the
other, being transactions which the Commissioner is
satisfied were entered into on the basis of the commer-
cial principles that would have been applied by indepen-
dent persons dealing at arm's length,

for the purpose of promoting industrial, commercial, scien-
tific, housing or other development in Antiuga and Barbuda
shall be deemed to be a separate person for the purposes
of this Act.

(2) For the purposes of this section in determining
whether a person exercises control over another person, a
relationship of control shall be deemed to exist where-

(a) that person is a company and that first person
holds a majority of the shares of the company or other-

JAWS OF ANTIGUA AND BARBUDA

Income T a x (CAP. 212 3 7

wise possesses by himself, his relative, a relative of his
wife, or his nominee sufficient voting power to ensure
that the affairs of the company are conducted in accord-
ance with his wishes; or

(b) that other person is a member of a partnership
and that first person has a right to more than one-half
of the assets or income of the partnership.

37. Where a person is deemed by section 36 to be :;f;:E,",","~d
a separate person carrying on a separate business for the separate business.
purposes of this Act with the result that such person is thereby
deemed to be two or more separate persons carrying on two
or more separate business for the purpose of this Act, in
ascertaining the chargeable income, of the two deemed
separate persons, the amounts deducted or allowed shall be
apportioned between those deemed separate persons in
accordance with the determination of the Commissioner.

38. For the purposes of section 35 a person shall be Non-resident
persons.

deemed to be a non-resident person. if in any year
immediately preceding the year of assessment such person-

(a) did not spend in the aggregate 180 days in
Antigua and Barbuda in that preceding year;

(b) was not domiciled in Antigua and Barbuda at
any time in that preceding year;

(c) gives notice in writing to the Commissioner
within the time prescribed for delivering his return under
section 46 that he wishes to be treated as a non-resident
person in respect of that preceding year.

39. (1) Where any person pays to any other person Deduction of and
accounting for

not resident in Antigua and Barbuda mortgage or deben-
ture interest or any rent, annuity or any other annual pay- and debenture

interest.
ment which the payor is ,entitled to deduct under section 10
(1) in arriving at his chargeable income, the payor shall upon
paying such interest, rent, annuity or other annual payment
deduct therefrom tax at the rate of twenty per centum on
every dollar of such interest payable to such person and at
the rate set out in section 32 in the case of a payment as
aforesaid to a company and the payor shall forthwith render
an account to the Commissioner of the amount so deducted

LAWS OF ANTIGUA AND BARBUDA

CAP. 212) Income Tax

and every such amount shall be recoverable in the like man-
ner as is provided in section 69.

(2) In the case of a company, the account aforesaid shall
be rendered by the manager or other principal officer of the
company.

(3) In the case of a non-resident person chargeable with
tax at the rate specified in section 35, the payor shall on the
Commissioner's directions in writing deduct tax at the rate
of ten per centum on every dollar of such interest payable
instead of at the rate of twenty per centum or forty per cen-
tum as the case may be.

(4) Any person who neglects to render an account under
this section shall be guilty of an offence against this Act.

Payment of tax
by ~OU-residents. 40. (1) Where any person makes to any other per-

son not resident in Antigua and Barbuda or his agent, fac-
tor or trustee, a payment of a nature not referred to in the
preceding section-but which under the provisions of section 5
of this Act would be in the hands of such non-resident per-
son fall to be regarded as income chargeable to tax in Antigua
and Barbuda such person shall on making such payment
deduct therefrom tax at the rate of twenty-five cents on every
dollar and shall render an account in respect of same and
shall remit the tax so deducted to the Commissioner within
seven days:

Provided that the provisions of this section shall not
apply to payments made by way of pension or by way of
remuneration from a company representing a distribution
of profits.

(2) In this section payment shall be deemed to have
been made at the time the non-resident person, or his agent,
factor or trustee, is entitled to receive same and shall include
any sum credited to an account in the name of such non-
resident person, or his agent, factor or trustee held in Antigua
and Barbuda or elsewhere.

(3) The person to whom the payment is made shall allow
the deduction of tax on receipt of the residue of the payment
and the person making the deduction of tax shall be acquit-

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 39

ted and discharged of so much money as is represented by
that deduction at the time the tax is paid to the
Commissioner.

(4) The Commissioner shall allow the tax remitted
under this section as a credit against the non-resident per-
son's ultimate liability to tax under this Act.

(5) Any person who neglects or refuses to render an
account or to remit the tax as provided by this section shall
be guilty of an offence against this Act and shall be liable
on summary conviction to the payment of the tax and to
a penalty not exceeding three times the amount of tax due.

(6) It shall be lawful for the Chief Immigration Officer
to prevent any person who has not complied with the provi-
sions of this section from leaving Antigua and Barbuda until
such tax shall be paid.

(7) In this section person includes body of persons.

4 1. (1) Any person who has paid, by deduction or f;Edif,"?pect
otherwise, or is liable to pay, tax under this Act for any year Kingdom income
of assessment on any part of his income and who proves tax.
to the satisfaction of the Commissioner that he has paid,
by deduction or otherwise, or is liable to pay, income tax
in the United Kingdom for that year in respect of the same
part of his income, shall be entitled to relief from tax under
this Act paid or payable by him on that part of his income
at a rate equal to the amount by which the rate of tax
appropriate to his case under this Act exceeds half the
appropriate rate of United Kingdom tax. If, however, the
rate of tax appropriate to his case under this Act exceeds
the appropriate rate of United Kingdom tax he shall be
entitled only to relief at a rate equal to half the appropriate
rate of United Kingdom tax.

(2) For the purposes of this section, a certificate issued
by or on behalf of the Commissioners of Inland Revenue
in the United Kingdom shall be receivable in evidence to
show what is the appropriate rate of United Kingdom tax
in any particular case.

LAWS OF ANTIGUA AND BARBUDA

40 CAP. 212) Income Tax

(3) For the purposes of this section, the expression "rate
of tax" when applied to tax paid or payable under this Act,
means the rate determined by dividing the amount of the
tax paid or payable for the year (before the deduction of
the relief granted under this section) by the amount of income
in respect of which the tax paid or payable under this Act
has been charged for that year, except that where the income
which is the subject of a claim to relief under this Section
is computed by reference to the provisions of section 22 on
an amount other than the ascertained amount of the actual
profits the rate of tax shall be determined by the
Commissioner.

Relief in respect
of Commonwealth 42. (1) Subject to the provisions of subsection (3) if
Income tax. any person resident in Anti,gua and Barbuda who has paid,

by-deduction or otherwise, or is liable to pay tax, undeE this
Act for any year of assessment on any part of his income,
proves to the satisfaction of the Commissioner that he has
paid, by deduction or otherwise or is liable to pay, Com-
monwealth income tax for that year in respect of the same
part of his income, he shall be entitled to relief from tax
in Antigua and Barbuda paid or payable by him on that
part of his income at a rate thereon to be determined as
follows-

(a) if the rate of Commonwealth income tax does
not exceed one-half of the rate of tax appropriate to his
case under this Act in Antigua and Barbuda, the rate
at which relief is to be given shall be the rate of Com-
monwealth income tax;

(b) in any other case the rate at which relief is to
be given shall be half the rate of tax appropriate to his
case under this Act.

(2) Subject to the provisions of subsection (3), if any
person not resident in Antigua and Barbuda who has paid
by deduction or otherwise, or is liable to pay, tax under this
Act for any year of assessment on any part of his income,
he shall be entitled to relief from tax paid or payable by him
under this Act on that part of his income at a rate thereon
to be determined as follows-

(a) if the rate of Commonwealth income tax
appropriate to his case does not exceed the rate of tax

i

f . LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 4 1

appropriate to his case under this Act, the rate at which
relief is to be given shall be one-half of the rate of Com-
monwealth income tax;

( 6 ) if the rate of Commonwealth income tax
appropriate to his case exceeds the rate of tax appropriate
to his case under this Act, the rate at which relief is
to be given shall be equal to the amount by which the
rate of tax appropriate to his case under this Act exceeds
one-half of the rate of Commonwealth income tax.

(3) No relief shall be granted in accordance with the
provisions of subsection (1) or subsection (2) in respect of
Commonwealth income tax charged in any part of the Com-
monwealth unless the Legislature of that part has provided
for relief in respect of tax charged on income both in that
part and in Antigua and Barbuda in a similar manner to
that provided for in this section.

! (4) For the purposes of this section, the rate of tax under
f this Act shall be computed in the manner provided by subsec-

tion (3) of section 41 and the rate of Commonwealth income
tax shall be computed in a similar manner.

2

(5) Where a person is, for any year of assessment, resi-
q dent in Antigua and Barbuda and in a part or place in which

Commonwealth income tax is chargeable, he shall, for the i purposes of this section, be deemed to be resident where,
2 during the year, he resides for the longer period.
3

d
i

43. (1) If the Cabinet by Order declares that Double taxation
arrangements.

arranqements specified in the Order have been made with -
the Government of any territory outside Antigua and
Barbuda with a view to affording relief from double taxa-
tion in relation to income tax and any tax of a similar
character imposed by the laws of that territory, and that it
is expedient that those arrangements should have effect, the
arrangements shall have effect in relation to income tax
notwithstanding anything to the contrary contained in any
enactment.

(2) On the making of an Order under this section with
respect to arrangements relating to the United Kingdom,

LAWS OF ANTIGUA AND BARBUDA

CAP. 212) Income Tax

Tax credits.

section 41 shall cease to have effect except in so far as the
arrangements otherwise provide.

(3) O n the making of any Order under this section with
respect to arrangements relating to any territory forming part
of the Commonwealth (other than the United Kingdom) sec-
tion 42 shall cease to have effect as respects that territory
except in so far as the arrangements otherwise provide.

(4) For the purpose of this section the rate of tax under
this Act shall be computed in the manner provided by subsec-
tion (3) of the last preceding section and the rate of Com-
monwealth income tax shall be computed in a similar
manner.

(5) Any order made under this section may be revoked
by a subsequent Order.

(6) Where any arrangements have effect by virtue of
this section, the obligation as to secrecy imposed by section 4
shall not prevent the disclosure to any authorised officer of
the Government with which the arrangements are made of
such information as is required to be disclosed under the
arrangements.

(7) The Cabinet may make rules for carrying out the
provisions of any arrangements having effect under this
section.

44. (1) The provisions of this section shall have effect
where, under arrangements having effect under section 43
tax payable in respect of any income in the territory with
the Government of which the arrangements are made is to
be allowed as a credit against tax payable in respect of that
income in Antigua and Barbuda; and in this section and
in section 33 the expression "foreign tax" means any tax
payable in that territory which under the arrangements is
to be so allowed, and the expression "income tax" means
tax chargeable under this Act.

(2) The amount of the income tax chargeable in respect
of the income shall be reduced by the amount of the credit:

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 43

Provided that credit shall not be allowed against income
tax for any year of assessment unless the person entitled to
the income is resident in Antigua and Barbuda for that year.

(3) The credit shall not exceed the amount which would
be produced by computing the amount of the income in
accordance with the provisions of this Act and then charg-
ing it to income tax at a rate ascertained by dividing the
income tax chargeable (before allowance of credit under any
arrangements having effect under section 43) on the total
income of the person entitled to the income by the amount
of his total income.

(4) Without prejudice to the provisions of the preceding
subsection: the total credit to be allowed to a person for any
year of assessment for foreign tax under all arrangements
having effect under section 43 shall not exceed the total
income tax payable by him for that year of assessment, less
any tax payable by him under the provisions of section 39.

(5) In computing the amount of income-

(a) no reduction shall be allowed in respect of
foreign tax (whether in respect of the same or any other
income);

(6) where the income tax chargeable depends on
the amount received in Antigua and Barbuda, the said
amount shall be increased by the appropriate amount
of the foreign tax in respect of the income;

(c) where the income includes a dividend and under
the arrangements foreign tax not chargeable directly or
by deduction in respect of the dividend is to be taken
into account in considering whether any, and if so what,
credit is to be given against the income tax in respect
of the dividend the amount of the income shall be
increased by the amount of the foreign tax not so
chargeable which falls to be taken into account in com-
puting the amount of the credit; but notwithstanding
anything in the preceding provisions of this subsection
a deduction shall be allowed of any amount by which
the foreign tax in respect of the income exceeds the credit
therefor.

LAWS OF ANTIGUA AND BARBUDA

44 CAP. 212) Income Tax

(6) Paragraphs (a) and (6) of subsection (5) (but not the
remainder thereof) shall apply to the computation of the total
income for the purposes of determining the rate mentioned
in subsection (3), and shall apply thereto in relation to all
income in the case of which credit falls to be given for foreign
tax under arrangements for the same time being in force
under section 43.

(7) Where-

(a) the arrangements provide, in relation to
dividends of some classes, but not in relation to dividends
of other classes, that foreign tax not chargeable directly
or by deduction in respect of dividends is to be taken
into account in considering whether any, and if so what,
credit is to be given against income tax in respect of
the dividends; and

(b) a dividend is paid which is not of a class in
relation to which the arrangements so provide,

then, if the dividend is paid to a company which controls,
directly or indirectly, not less than one-half of the voting
power in the company paying the dividend, credit shall be
allowed as if the dividend were a dividend of a class in rela-
tion to which the arrangements so provide.

(8) Credit shall not be allowed under the arrangements
against income tax chargeable in respect of the income of
any person for any year of assessment if he elects that credit
shall not be allowed in the case of his income for that year.

(9) Any claim for an allowance by way of credit shall
be made not later than two years after the end of the year
of assessment; and in the event of any dispute as to the
amount allowable the claim shall be subject to objection and
appeal in like manner as an assessment.

(10) Where the amount of any credit given under the
arrangements is rendered excessive or insufficient by reason
of any adjustment of the amount of any tax payable either
in Antigua and Barbuda or elsewhere, nothing in this Act
limiting the time for making of assessment or claims for relief
shall apply to any assessment or claim to which the adjust-
ment gives rise, being an assessment or claim made not later

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 45

than two years from the time when all such assessments,
adjustments and other determinations have been made,
whether in Antigua and Barbuda or elsewhere, as are material
in determining whether any, and if so what credit falls to
be given.

45. (1) Where tax paid or payable by a company is Deductions of
set-off under

affected by double taxation relief the amount to be set off section 34 and
under section 34, or to be repaid under section 75, in respect :;nod,
of the tax deductible from any dividend paid by the com-
pany shall be reduced as follows-

(a) if no tax is chargeable on the recipient in respect
of the dividend, the reduction shall be an amount equal
to tax on the gross dividend at the rate of double taxa-
tion relief applicable thereto;

(6) if the rate of tax chargeable on the recipient
in respect of the dividend is less than the rate of double
taxation relief applicable to the dividend, the reduction
shall be an amount equal to tax on the gross dividend
at the difference between those two rates.

(2) For the purposes of this section-

(a ) if the income of the person chargeable includes
one dividend such as is mentioned in subsection (I),
that dividend shall be deemed to be the highest part
of his income;

( b ) if his income includes more than one such divi-
dend, a dividend shall be deemed to be a higher part
of his income than another dividend if the net Colonial
rate applicable to the former dividend is lower than that
applicable to the latter dividend;

(c) where tax is chargeable at different rates in
respect of different parts of any such dividend, or where
tai is chargeable in respect df some part of any such
dividend and is not chargeable in respect of some other
part thereof, each part shall be deemed to be a separate
dividend;

(6) the expression "double taxation relief7 has the
same meaning as in section 33, and the expression "the
rate of double taxation relief' means the rate which
represents the excess of the rate of tax deductible from

LAWS OF ANTIGUA AND BARBUDA

46 C A P . 212) Income T a x

the dividend over the net Colonial rate applicable
thereto.

PART VIII

RETURNS, BY WHOM T O BE MADE

Returns of
personal incomes.

46. (1) It shall be the duty of every person chargeable
with tax to deliver to the Commissioner on or before the
prescribed date in each year, a true and correct return of
the whole of his income from every source whatever for the
year immediately preceding the year of assessment and if
absent from Antigua and Barbuda to give the name and
address of an agent residing in Antigua and Barbuda.

( 2 ) Any person who wilfully fails to comply with the
provisions of this section shall be guilty of an offence against
this Act.

Official
information and 47. (1) The Commissioner may require an officer in
official secrecy. the employment of the Government or any municipality or

other public body to supply such particulars as may be
required for the purposes of this Act and which may be in
the possession of: such officer:

Provided that no such officer shall by virtue of this sec-
tion be obliged to disclose any particulars as to which he
is under any statutory obligation to observe secrecy.

( 2 ) The Commissioner may by notice in writing require
any employer to furnish him within reasonable time with
a return for any year containing-

( a ) the names and places of residence of all per-
sons employed by him; and

(b) the payments and allowances made to those per-
sons in respect of that employment, except persons who
are not employed in any other employment and whose
remuneration in the employment for the year does not
exceed five hundred and forty dollars.
The expression "remuneration" in this subsection shall

be deemed to include not only moneys paid as salary, wages,
over-time, or bonus, but also the annual value of any

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 4 7

residence, quarters, board and lodging, or other allowances
in kind received by an employee in respect of his services.

(3) Where the employer is a body of persons, the
manager or other principal officer shall be deemed to be the
employer for the purposes of this section, and any director
of a company, or persons engaged in the management of
a company, shall be deemed to be a person employed.

(4) Returns required under the provisions of this sec-
tion shall be in the form approved by the Commissioner.

(5) Any person who refuses or neglects to deliver any
return required under the provisions ofthis section shall be
guilty of an offence against this Act.

48. (1) The Commissioner may, by notice, require Power of
Commissioner to any person, or the attorney of any person, or the secretary, require returns.

attorney, manager, agent or other principal officer of a com-
pany residing in Antigua and Barbuda, to make returns
under this Act within the time specified in such notice.

(2) Any person who, after being required by the Com-
missioner to make a return, neglects to do so within the time
specified, shall, whether or not any liability to tax is involved,
be guilty of an offence against this Act.

49. (1) The Commissioner may, by notice in writing, Power of
Commissioner to require any person to furnish him within a specified time require returns

with a return and such particulars as he may require for :$ ;:;
the purposes of this Act with respect to the income of such of documentary
person. evidence.

(2) Any person who neglects duly to furnish such returns
or particulars shall be guilty of an offence against this Act.

(3) The Commissioner may, by notice in writing,
require any person to attend before him and give evidence
with respect to his income, and to produce all books or other
documents in his custody or under his control relating to
such income.

(4) Any person who, without lawful excuse, refuses or
neglects to attend or give evidence in pursuance of such notice

LAWS OF ANTIGUA AND BARBUDA

48 CAP. 212) Income Tax

Signatures of
notices.

Services of
notices.

or to produce such books or other documents or who refuses
to answer any lawful question touching the matters under
consideration or knowingly or wilfully gives any false evidence
under this section, shall be guilty of an offence against this
Act.

NOTICES

50. (1) Every notice to be given by the Commissioner
under this Act shall be signed by the Commissioner or by
some person or persons from time to time appointed by him
for that purpose, and every such notice shall be valid if the
signature of the Commissioner or of such other person or
persons is duly printed or written thereon:

Provided that any notice in writing under this Act to
any person requiring him to furnish particulars to the Com-
missioner or any notice under this Act requiring the atten-
dance of any person or witness before the Commissioner,
shall be personally signed by the Commissioner or by any
person duly authorised by him.

(2) A signature attached to any notice and purporting
to be the signature of that person shall be taken to be the
signature of that person until the contrary be shown.

(3) Every notice required to be given by the Appeal
Board shall be valid if signed by the Chairman or the
Secretary.

51. Notice may be served on a person either
personally or by being sent through registered post to his
last known business or private address, and shall in the lat-
ter case be deemed to have been served, in the case of per-
sons resident in Antigua and Barbuda not later than two
days succeeding the day when posted, and in the case of
persons not so resident, one month succeeding the day on
which the notice would have been received in the ordinary
course of post, and in proving such service it shall be sufficient
to prove that the letter containing the notice was properly
addressed and posted.

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 49

52. (1) Where the person to whom there has been ~ : ~ ; ~ l ~ a c c e c
addressed a letter containing any notice which may be given letters.
under the provisions of this Act refuses to accept delivery
of such letter, or is informed of the fact that there is a letter
awaiting him at a Post Office and such person refuses or
neglects to take delivery of such letter, such notice shall be
deemed to have been served upon him on the date on which
he was informed that there was a letter awaiting him at the
Post Office.

(2) Every person who refuses or neglects to take delivery
of a letter addressed to him shall be guilty of an offence against
this Act.

PART IX

ASSESSMENT AND ASSESSMENT LISTS

53. (1) The Commissioner shall proceed to assess $a;;issioner to
every person chargeable with the tax as soon as may be after
the date prescribed for delivering the returns.

(2) Where a person has delivered a return, the Com-
missioner may-

(a) accept the return and, make an assessment
accordingly; or

( 6 ) refuse to accept the return and, to the best of
his judgment, determine the amount of the chargeable
income of the person and assess him accordingly.

(3) Where any transaction which reduces or would
reduce the amount of tax payable by any person is artificial
or fictitious, or where effect has not, in fact, been given to
any disposition, the Commissioner may disregard any such
transaction or disposition, and the persons concerned shall
be assessable accordingly.

In this section "disposition" includes any trust, grant,
covenant, agreement, or arrangement.

(4) Where a person has not delivered a return and the E&tdf;t:,dt,
Commissioner is of the opinion that such a person is liable
to pay tax, he may, according to the best of his judgment,

LAWS OF ANTIGUA AND BARBUDA

50 CAP. 212) Income Tax

determine the amount of the chargeable income of such per-
son and assess him accordingly, but such assessment shall
not affect any liability otherwise incurred by such person
by reason of his failure or neglect to deliver a return.

Appointment of
agent in the

54. For the purpose of facilitating the assessment of
United Kinqdorn. the income of persons residing in the United Kingdom, the

overn nor-~eieral may appgint an agent in the united
Kingdom, who shall make enquiries on behalf of the Com-
missioner in respect of any such persons as may apply to
be dealt with through such agent, and shall ascertain and
report to the Commissioner the amount of the chargeable
income of such person in accordance with this Act, a n i shall
forward to the Commissioner the accounts and computation
upon which this report is based. The Commissioner, on
receipt of the report, shall enter the amount reported in the
assessment list:

Provided that if it appears to the Commissioner that
an error has occurred in the accounts or computation he may
refer the report back for further consideration:

Provided also that nothing in this section shall affect
the right of appeal to the Appeal Board and to a Judge in
Antigua and Barbuda conferred by sections 59 and 61.

Lists of persons
assessed. 55. (1) After completing his assessments the Com-

missioner shall prepare or cause to be prepared a register
of persons liable to pay tax and shall certify the same.

(2) Such register (hereinafter called the assessment lists)
shall contain the names and addresses of the persons assessed
to tax, the amount of the chargeable income of each person,
the amount of the tax payable by him, and such other par-
ticulars as may be prescribed.

Notices to be
served on 56. (1) The Commissioner shall cause to be served
persons assessed. personally on or sent by registered post to each person whose

name appears on the assessment lists a notice addressed to
him at his usual place of abode or business stating the amount
of his chargeable income and the amount of tax payable by
him, and informing him of his rights under the next
subsection.

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'1

5
Income Tax (CAP. 212 5 1

(2) If any person disputes the assessment he may apply
to the Commissioner, by notice of objection in writing, to
review and to revise the assessment made upon him. Such
application shall state precisely the grounds of his objections
to the assessment and shall be made within fifteen days from
the date of the service of the notice of assessment:

Provided that the Commissioner upon being satisfied
that owing to absence from Antigua and Barbuda, sickness
or other reasonable cause, the person disputing the assess-
ment was prevented from making application within such
period, shall extend the period as may be reasonable in the
circumstances.

(3) On receipt of the notice of objection referred to in
subsection ( 2 ) , the Commissioner may require the person
giving the notice of objection to furnish such particulars as
the Commissioner may deem necessary with respect to the
income of the person assessed and to produce all books or
other documents in his custody or under his control relating
to such income and may summon any person who he thinks
is able to give evidence respecting the assessment, to attend
before him, and may examine such person (except the clerk,
agent, servant or other person confidentially employed in
the affairs of the person to be charged) on oath or otherwise.

(4) In the event of any person assessed, who has objected
to an assessment made upon him, agreeing with the Com-
missioner as to the amount at which he is liable to be assessed,
the amount so agreed shall be the amount at which such
person shall stand assessed, and the assessment shall be con-
firmed or amended accordingly:

Provided always, that in the event of any person who
under subsection (2), has applied to the Commissioner for
a revision of the assessment made upon him failing to agree
with the Commissioner as to the amount at which he is liable
to be assessed, his right of appeal to the Appeal Board and
to a judge under the provisions of this Act, against the assess-
ment made upon him, shall remain unimpaired.

ADDITIONAL ASSESSMENTS

57. Where it appears to the Commissioner that any omissions and
undercharges

person liable to tax has not been assessed, or has been assessed ,,,.

LAWS OF ANTIGUA AND BARBUDA

52 CAP. 212) Income Truc

at a less amount than that which ought to have been charged,
the Commissioner may, within the year of assessment or
within six years after the expiration thereof assess such per-
son at such amount or additional amount as according to
his judgment ought to have been charged, and the provi-
sions of this Act as to notice of assessment, appeal, and other
proceedings under this Act shall apply to such assessment
or additional assessment and to the tax charged thereunder:

Provided that where any form of fraud or wilful default
has been committed by or on behalf of any person in con-
nection with or in relation to tax, assessments and additional
assessments on that person to tax for that year may, for the
purpose of making good to the Crown any loss of tax
attributable to the fraud or wilful default, be amended or
made as aforesaid at any time.

ERRORS IN ASSESSMENTS AND NOTICES

Assessments and
other proceedings

58. (1) No assessment, warrant or other proceeding
not void by purporting to be made in accordance with the provisions of
reason of errors
therein in names

this Act, shall be quashed, or deemed to be void or voidable,
and description. for want of form, or be affected by reason of a mistake, defect,

or omission therein, if the same is in substance and effect
in conformity with or according to the intent and meaning
of this Act or any Act amending the same, and if the person
assessed intended to be assessed or affected thereby is
designated therein according to common intent and
understanding.

(2) An assessment shall not be impeached or affected-

(a) by reason of a mistake therein as to-

(i) the name or surname of a person liable; or

(ii) the description of any income; or

(iii) the amount of tax charged;

( b ) by reason of any variance between the assess-
ment and the notice thereof:

Provided that in cases of assessment the notice thereof
shall be duly served on the person intended to be charged,
and such notice shall contain, in substance and effect, the
particulars on which the assessment is made.

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Income Tax (CAP. 212 5 3

PART X

APPEALS

59. (1) A person aggrieved by an assessment made Appeals to the
Appeal Board upon him may appeal against the assessment to an Appeal

Board (hereinafter called the Board) constituted as ~rovided assessments.
in Section 60.

(2) The provisions of subsections (2), (5) and (8) of sec-
tion 61 shall apply to appeals to the Board under this sec-
tion in the same way as they apply to appeals under sec-
tion 61 as if references to a Judge in the said subsections
were references to the Board.

(3) If the Board is satisfied that the appellant is over-
charged it may reduce the amount of assessment by the
amount of the overcharge, and if it is satisfied that the ap-
pellant is undercharged It may increase the amount of the
assessment by the amount of the undercharge.

(4) Notwithstanding anything contained in subsec-
tion (2) of section 62, if the Board is satisfied that tax in
accordance with its decision upon the appeal may not be
recovered, the Board may require the appellant forthwith
to furnish such security for payment of the tax, if any, which
may become payable by the appellant as may seem to the
Board to be proper. If such security is not given the tax
assessed shall become payable forthwith and shall be
recoverable forthwith by suit by the Commissioner in his
official name as well as in manner provided by section 65.

(5) Notice of an appeal under this section shall be given
in writing to the Commissioner within fifteen days from the
date of the refusal of the Commissioner to amend the assess-
ment as desired;

Provided that, notwithstanding the lapse of such period
of fifteen days, any person may appeal against the said assess-
ment if he shows to the satisfaction of the Board that, owing
to absence from Antigua and Barbuda, sickness or other
reasonable cause he was prevented from giving notice of
appeal within such period, and that there has been no
unreasonable delay on his part.

LAWS OF ANTIGUA AND BARBUDA

54 CAP. 212) Income Tax

(6) Any person who is aggrieved by a decision of the
Board may appeal to a Judge under the provisions of this Act.

Constitution of
Board.

60. (1) The Board shall consist of such persons as
shall be appointed by the Governor-General and such per-
sons shall hold office for such period as the Governor-General
may think fit.

(2) The Board shall meet as often as circumstances may
require. Three members shall form a quorum.

(3) The Board shall appoint one of the members to be
chairman and every decision of the Board shall be signified
under the hand of the chairman.

(4) The Governor-General shall appoint some person
to be secretary to the Board and all notices and documents
other than decisions of the Board may be signified under
the hand of the secretary.

(5) The Cabinet may make rules prescribing the pro-
ceedings to be followed in the conduct of appeals before the
Board.

Appeals Judge 61. (1) Any person who is aggrieved by, a decision
against
assessments. of the Board may appeal to a Judge upon giving notice in

writing to the respondent within fifteen days from the date
of the decision of the Board:

Provided that, notwithstanding the lapse of such period
of fifteen days, any person may appeal against such assess-
ment if he shows to the satisfaction of a Judge that owing
to absence from Antigua and Barbuda, sickness or other
reasonable cause, he was prevented from giving notice of
appeal within such period, and that there has been no
unreasonable delay on his part.

(2) Every person appealing shall attend before the Judge
on the day and at the time fixed for the hearing of his appeal:

Provided always that if it be proved to the satisfaction
of the Judge that owing to absence from Antigua and
Barbuda, sickness or other reasonable cause, any person is
prevented from attending in person at the hearing of his
appeal on the day and at the time fixed for that purpose,

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Income Tax (CAP. 212 55

the Judge may, postpone the hearing of the appeal for such
reasonable time as he thinks necessary for the attendance
of the appellant, or he may admit the appeal to be made
by any agent, clerk or servant of the appellant, on his behalf.

(3) Either party to an appeal may be represented by
counsel or solicitor at the hearing of such appeal.

(4) Seven clear days' notice shall, unless rules made
hereunder otherwise provide, be given to the respondent of
the date fixed for the hearing of the appeal.

(5) The onus of proving that the assessment complained
of is excessive shall be on the appellant.

(6) If the Judge is satisfied that the assessment is
excessive he may reduce the amount of the assessment by
the amount of the overcharge, and if he is satisfied that the
assessment is undercharged he may increase the amount of
the assessment by the amount of the undercharge.

(7) Notice of the amount of tax payable under the assess-
ment as determined by the Judge shall be served by the Com-
missioner upon the appellant.

(8) All appeals shall be heard in camera, unless the Judge
shall, on the application of the appellant, otherwise direct.

(9) The cost of the appeal shall be in the discretion of
the Judge hearing the appeal and shall be a sum fixed by
the Judge.

(10) The decision of the Judge hearing the appeal shall
be final:

Provided that the Judge hearing such appeal may, if
he so desires, and shall, on the application of either party
to the appeal, state a case on a question of law for the opinion
of the Court of Appeal.

(1 1) The Chief Justice may make rules governing such
appeals and providing for the method of tendering evidence
and appointing places for the hearing of such appeals and
prescribing the procedure to be followed on a case being
stated:

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CAP. 212) Income Tax

Provided that rules governing such appeals made by
5'1924. virtue of the Income Tax Ordinance, 1924, shall be deemed

to have been made under this Act and shall continue in force,
so far as the same may not be rendered inapplicable by this
Act, until other provisions shall be made under or by virtue
of this Act.

(12) Notwithstanding anything contained in subsection
(2) of section 62, if the Judge is satisfied that tax in accord-
ance with his decision upon the appeal may not be recovered,
the Judge may require the person liable to pay such tax
forthwith to furnish such security for payment of the tax,
if any, which may become payable by such person as may
seem to the Judge to be proper. If such security is not given
the tax assessed shall become payable forthwith and shall
be recoverable forthwith by suit by the Commissioner in his
official name as well as in the manner provided by section 65.

PART XI

COLLECTION, RECOVERY AND REPAYMENT
OF TAX

Of tax. 62. (1) The tax appearing in the list referred to in
section 55 shall be payable on or before the prescribed date.

(2) The collection of tax shall, in cases where notice
of an objection or an appeal has been given, remain in
abeyance until such objection or appeal is determined:

Provided that the Commissioner may in such case
enforce payment of that portion of the tax (if any) which
is not in dispute.

(3) Where payment of tax in whole or in part has been
held over pending the result of a notice of objection or of
an appeal, the tax outstanding under the assessment as deter-
mined on such objection or appeal, as the case may be, shall
be payable within thirty days from the day on which the
objection or appeal was determined, and if such tax is not
paid within such period, payment thereof may be enforced
under the provisions of this Act.

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Income Tax (CAP. 212 57

(4) Where after assessment has been made in accord-
ance with the provisions of this Act any amount collected
pursuant to the provisions of section 65 is found to be in
excess of the tax shown to be payable in the assessment, the
excess shall be refunded as soon as practicable thereafter and,
in any case, not later than three months after the assess-
ment has been made.

63. (1) Notwithstanding any other provisions of this ~ ~ ~ ; ; ~ m ~ : : ~
Act or any rule made thereunder the provisions of this sec- by
tion shall apply to the collection of tax from any company persons.
and from any person carrying on on his own behalf or exer-
cising any trade, business, profession or vocation either solely
or in partnership.

(2) Where any person has been assessed to tax for any
year of assessment and the amount of such tax has been finally
determined then, for the purposes of this section, that year
of assessment shall be regarded as "the standard year" and
that amount as "the standard amount".

(3) Not later than the thirty-first day of March in any
year of assessment, or at such other time in that year as may
by this section be provided, the Commissioner may by notice
in writing to any person to whom this section applies re-
quire such person to pay an amount equal to the standard
amount, as computed for the latest standard year, in twelve
equal monthly instalments commencing during the month
of April in the year of assessment in which such notice as
aforesaid is issued and terminating during the month of
March in the year (in this section referred to as "the rele-
vant year") of assessment next following.

(4) Where any person to whom this section applies is
assessed to tax for any year of assessment which is a rele-
vant year the Commissioner shall allow as a credit against
the tax due under that assessment the aggregate amount of
the instalments paid in respect of such relevant year by vir-
tue of the foregoing subsection and where on making such
allowance it is found that an excess of tax has been paid
such excess shall be refunded or credited as appropriate.

(5) In computing the monthly instalments of the stan-
dard amount payable as provided by subsections (3) any frac-

LAWS OF ANTIGUA AND BARBUDA

58 CAP. 212) Income Tar

tional part of a dollar shall be ignored and furthermore where
such standard amount is less than one hundred and twenty
dollars the provisions of this section shall not apply.

(6) In any case in which the standard amount cannot
be ascertained owing to the fact that the assessment for the
standard year has not been finalised or for any other reason
or where no tax was payable for the standard year the Com-
missioner, acting in his discretion, shall determine the stan-
dard amount for the purposes of this section having due
regard to the circumstances of the case.

(7) Where in any case the standard amount has been
determined in accordance with sub-section (6) and subse-
quent to such determination the Commissioner is satisfied
that the determination is excessive or insufficient he may
re-determine the standard amount and on such
re-determination shall issue a notice stating the standard
amount as amended and the monthly instalments payable
in consequence of that re-determination, provided that such
notice shall not come into effect until the month immediately
following the month in which it was issued and provided
furthermore that such notice shall not be issued later than
the thirty-first day of December in the year immediately
preceding the relevant year.

(8) Any notice which is to be issued in accordance with
the provisions of this section may be served on a person either
personally or posted to his last known business or private
address and in relation to such service the provisions of sec-
tion 51 shall apply.

(9) Where any person to whom a notice is issued under
this section fails to pay during any month the instalment
due for that month and such default continues throughout
the following month there shall be added to that instalment
a penalty of ten per centum of the amount due for the first
month and such penalty shall thereafter be deemed to be
part of that instalment and the total amount shall be
recoverable as unpaid tax as provided under this Act.

Non-application
of section 65 and

64. Section 65 and the rules made under section 83
rules. shall, in respect of emoluments accruing to any employee

from the exercise of an employment on and after 1st January,

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 59

1977, cease to apply to any person referred to in section 5(2)
of this Act.

65. (1) Notwithstanding anything in this Act contain- ' ~ ; ~ ~ ~ o ? '
ed, on the making of any payment after the 29th day of em,~ume,t,.

, A ,

~ebruary , 1960 ofvor on account of any emoluments accru-
ing in o; derived from Antigua and Barbuda or elsewhere
and whether received in Antigua and Barbuda or not dur-
ing the income year 1960 or any income year thereafter tax
shall, subject to and in accordance with any rules made under
section 83 be deducted or withheld by the person making
the payment notwithstanding that when the payment is made
no assessment has been made in respect of the emoluments
or that the tax on the emoluments is for a year of assess-
ment other than the income year during which the payment
is made:

Provided that if any question arises whether any
emoluments are or are not emoluments in respect of which
tax shall be deducted or withheld pursuant to the provisions
of this section, such question shall be determined by the Com-
missioner subject to any provisions as to appeal against such
determination as may be provided by the rules made under
section 83, and to the provisions of this Act relating to
appeals.

(2) The tax deducted or withheld pursuant to the pro-
visions of subsection (1) shall be paid to the Commissioner
by the person deducting or withholding the same at such
time or times and by such date or dates as may be prescribed
in the rules made under section 83, and on the payment
thereof the Commissioner shall send to the payer a receipt
which shall to the extent of the amount referred to therein
be a good and sufficient discharge of the liability of the payer
for any amount deducted or withheld pursuant to the provi-
sions of this section.

(3) If any person shall fail to remit to the Commissioner
any amount deducted or withheld pursuant to the provisions
of subsection (1) by such date or dates as may be prescribed
in the rules made under section 83, he shall be liable to a
penalty of ten per centum of the amount or part thereof not
remitted or one hundred dollars whichever is the greater in

LAWS OF ANTIGUA AND BARBUDA

60 CAP. 212) Income Tax

addition to the amount itself together with interest on the
amount at the rate of five per centum per annum.

(4) All amounts deducted or withheld by any person
pursuant to the provisions of subsection (1) shall be deemed
to be held in trust by such person for Her Majesty, Her
heirs and successors for the use of Antigua and Barbuda and
shall be kept by such person separate and apart from his
own moneys and shall not be subject to attachment in respect
of any liquidation, assignment, or bankruptcy the said
amounts shall remain apart and form no part of the estate
in liquidation, assignment or bankruptcy.

(5) Every person who shall have deducted or withheld
any tax pursuant to the provisions of subsection ( I ) , shall
deliver personally or send by post within such time or times
as may be prescribed by rules made under section 83 to the
person from whose emoluments the tax was deducted or
withheld or to such other person as may be prescribed by
rules made under the said section, such certificates of account
relating to the amount of tax deducted by him as may be
prescribed by the said rules.

(6) If any person shall fail to comply with the provi-
sions of subsection (5) or shall fail to deliver or send to the
Commissioner within such time or times as may be prescribed
by rules made under the said section any return, account
or certificate or any copy thereof which he may be required
by the said rules to deliver or send to the Commissioner for
the purpose of rendering him accountable to the Commis-
sioner for any tax deducted or withheld by him pursuant
to the provisions of this section, he shall be guilty of an of-
fence against this Act and liable on summary conviction to
a fine not exceeding one hundred dollars for every day dur-
ing which such failure shall continue:

Provided that it shall be a good and sufficient defence
to any complaint brought under this subsection that any such
failure was not due to the wilful neglect or default of the
defendant or of any person acting on his behalf.

(7) No action shall lie against any person for withholding
or deducting any sum of money in compliance or intended
compliance with the provisions of subsection (1).

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212

(8) Where by this Act any obligation is imposed on any
person to deduct or withhold any tax pursuant to the provi-
sions of subsection (1) any agreement made by any such
person to withhold or deduct such tax shall be void and of
no force or effect whatsoever.

(9) Every person from whose emoluments any amount
shall be deducted or withheld pursuant to the provisions of
subsection (1) shall upon the amount being so deducted or
withheld be deemed to have paid the same and shall
thereupon cease to be liable for tax to the extent of the amount
so deducted.

66. For the purposes of sections 64 and 65 the f ' ~ ~ ~ ~ t ~ ' f , r
expression "emoluments" means all salary, wages, overtime, purposes of
bonus, commission or other amounts for services, perquisites, :ytions 64 and - - 03.
directors' fees, retiring allowance or pension accruing in or
derived from Antigua and Barbuda or elsewhere and whether
received in Antigua and Barbuda or not and which are
assessable to tax under section 5 but shall not include any
salary or share of profits arising from a trade, profession
or vocation carried on by any person either by himself or
in partnership.

67. The Commissioner shall from time to time as Commissioner to
prepare tax

occasion may require prepare tax tables (a copy whereof shall tables.
be made available to any person required by this Act or any
rules made under section 83) to deduct or withhold tax pur-
suant to the provisions of subsection (1) of section 65 for the
purpose of enabling any such person to calculate, subject
to and in accordance with any rules made under the said
section 83, the amount of any tax to be deducted or withheld.

68. If any tax is not paid on or before the prescribed J?;;2:;Ef ;;-
date or in cases where notice of an obiection or an appeal and enforcement
has been given, within thirty days from the day on which Of payment.
the objection or appeal was determined, a sum equal to five
per centum of the amount of the tax payable shall be added
thereto, together with simple interest calculated at the rate
of five per centum per annum on any tax due and owing
on or after the first day of January, 1960, and remaining
unpaid after the expiration of twelve months from the
prescribed date, and the provisions of this Act relating to

LAWS OF ANTIGUA AND BARBUDA

62 CAP. 212) Income Tax

the collection and recovery of tax shall apply to the collec-
tion and recovery of such sum.

Recovery of tax. 69. (1) In the event of any tax or any portion thereof
not being paid on or before the date fixed by the last preceding
section it shall be lawful for the Commissioner in his official
name to sue for and recover the tax or such portion thereof
as a civil debt in a Court of competent jurisdiction or to
issue a warrant under his hand directed to the Provost-
Marshal of Antigua and Barbuda setting out in the same
or in a schedule thereto the several sums due on account
of the tax from the persons against whom the warrant is
directed.

(2) For the purpose of this section any amount deducted
or withheld pursuant to the provisions of subsection (1) of
section 65 and not paid by the person deducting or
withholding the amount by such date or dates as may be
prescribed in rules made under section 83, and any penalty
or interest annexed thereto by virtue of the provisions or
subsection (3) of section 65 and not remitted, shall be deemed
to be "unpaid tax" due from such person and may be
recovered in the manner provided by subsection (1).

Provost-Marshal
to levy on and

70. Immediately on receipt of the warrant the Provost-
sell goods, Marshal shall proceed to levy upon the goods, chattels and
chattels and lands of the persons against whom the warrant is directed
lands.

and to sell in the manner provided in section 71 so much
of the same as may be required to satisfy the several sums
due on account of the tax from the persons against whom
the warrant is directed.

Sale to be by
public auction. 71. Every sale under this Act shall be by public auc-

tion held at such time and place as the Provost-Marshal shall
direct, and notice of such sale shall be given in the Gazette
for two consecutive weeks before the day of the sale.

Application of
proceeds of sale.

72. The proceeds of the sale shall be applied to the
payment of the tax due and the expenses of levy and sale
and the surplus, if any, shall be paid on application to the
person entitled thereto.

Commission to
Provost-Marshal. 73. (1) There shall be paid to the Provost-Marshal

in respect of the duties performed by him under this Act
a commission at the rate of two and a half per centum over

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212 63

and above the other expenses of the levy and sale on the
net proceeds of any sale under this Act.

(2) All sums of money received or recovered by the
Provost-Marshal as commission shall be paid into the
Treasury.

74. (1) If in any particular case the Commissioner of tax
from and

has reason to believe that a person who has been assessed assessment of
to tax may leave Antigua and Barbuda before such tax ~ ? ~ a l ~ ~ g
becomes payable without having paid such tax, he may by Barbuda.
notice in writing to such person demand payment of such
tax within the time to be limited to such notice. Such tax
shall thereupon be payable at the expiration of the time so
limited and shall, in default of payment, unless security for
payment thereof be given to the satisfaction of the Commis-
sioner, be recoverable forthwith in the manner provided by
this Act.

(2) If in any particular case the Commissioner has
reason to believe that tax upon any chargeable income may
not be recovered, he may at any time and as the case may
require-

(a) forthwith by notice in writing require any per-
son to make a return and to furnish particulars of any
such income within the time to be specified in such
notice; and

( b ) make an assessment upon such person in the
amount of the income returned, or if default is made
in making such return, or the Commissioner is
dissatisfied with such return in such amount as the Com-
missioner may think reasonable,

and may by notice in writing to the person assessed require
that the tax be paid forthwith or that security for the pay-
ment of the tax assessed be forthwith given to the satisfac-
tion of the Commissioner.

(3) Notwithstanding any of the provisions of this Act Charging tax
before year of if in any particular case the Commissioner has reason to as,ess,e,,~

believe that tax upon any income chargeable to such tax may
not be recovered, he may at any time-

LAWS OF ANTIGUA AND BARBUDA

64 CAP. 212) Income Tax

(a) by notice in writing to the person by whom the
tax would be payable determine a period for which tax
shall be charged and require such person to render within
the time specified therein returns and particulars of such
income for that period;

(6) make an assessment upon such person in the
amount of the income returned, or if default is made
in making a return, or the Commissioner is dissatisfied
with such return, in such amount as the Commissioner
may think reasonable.

(4) Notice of assessment made in accordance with the
provisions of subsections (2) and (3) shall be given to the
person assessed and any tax so assessed (in accordance with
the provisions of subsections (2) and (3)) shall be payable
on demand made in writing under the hand of the Commis-
sioner, and shall in default of payment, unless security for
the payment thereof be given to the satisfaction of the Com-
missioner, be recoverable forthwith.

(5) Any person who has paid the tax in accordance with
a demand made by the Commissioner or who had given
security for such payment under subsections (2) and (3) shall
have the rights of objection and appeal conferred by
sections 56, 59 and 61, and the amount paid by him shall
be adjusted in accordance with the result of any such objec-
tion or appeal.

(6) The provisions of subsections (2) and (3) shall not
affect the powers conferred upon the Commissioner by
section 57.

Relief for error
or mistake. 75. (1) If any person who has paid tax charged under

an assessment made for any year proves to the satisfaction
of the Commissioner that the liability was excessive by reason
of some error or mistake in that assessment or in the return
or statement made by him for the purposes of the assess-
ment, he may, at any time not later than six years from
the end of the year of assessment to which the claim relates,
make an application in writing to the Commissioner to have
the amount so paid in excess refunded and, subject to the
provisions of this section, the Commissioner shall certify the
amount to be refunded and shall cause repayment to be made
in conformity therewith.

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Income Tax (CAP. 212 6 5

(2) No repayment shall be made under this section in
respect of any year of assessment as regards which the
applicant has failed or neglected to deliver a true and cor-
rect return within the period by this Act prescribed or has
been assessed in a sum in excess of the amount contained
in his return:

Provided that in the case of failure or neglect to deliver
a true and correct return this subsection shall not apply where
such failure or neglect did not proceed from any form of
fraud or wilful default on the part of the applicant.

(3) No repayment shall be made under this section in
respect of an error or mistake in the computation of the
liability to tax of the applicant where such computation was
in fact made on the basis of or in accordance with the prac-
tice generally prevailing at the time the assessment was made.

(4) Where any person who has made an application for
repayment under this section is aggrieved by the determina-
tion of the Commissioner he may, by giving written notice
to the Commissioner within fifteen days of such determina-
tion, appeal to the Appeal Board and the provisions of this
Act relating to appeals against assessments shall apply
accordingly with any necessary modifications.

PART XI1

GENERAL

76. (1) Any person who, for the purpose of obtain- False statements
and returns.

ing any deduction, rebate, reduction, or repayment in respect
of tax for himself or for any other person, or who in any
return, account, or particulars made or furnished with
reference to tax, knowingly makes any false statement or
false representations knowing the same to be false shall be
guilty of an offence and shall be liable on summary convic-
tion to a fine not exceeding twenty-five thousand dollars or
to imprisonment, with or without hard labour, for a term
not exceeding six months.

(2) Any person who aids, abets, assists, counsels, incites,
or induces another person-

LAWS OF ANTIGUA AND BARBUDA

66 CAP. 212) Income T a x

( a ) to make or deliver any false return or state-
ment under this Act, or

( 6 ) to keep or prepare any false account or par-
ticulars concerning any income on which tax is payable
under this Act,

shall be guilty of an offence and shall be liable on summary
conviction to a fine not exceeding twenty-five thousand dollars
or to imprisonment, with or without hard labour, for a term
not exceeding six months.

Books of account
to be kept. 77. Any person engaged in any business by way of

trade carrying a stock in trade in excess of five hundred dollars
or in any profession shall keep in the English language proper
books of account sufficient to record all transactions necessary
in order to ascertain the gains and profits made or the loss
incurred in each such trade, business or profession, and any
such person who fails to comply with the provisions of this
section shall be guilty of an offence against this Act, and,
in addition to any penalty incurred, he shall be liable to pay
any tax to which he may be assessed under the provisions
of this Act.

Failure to
perform required 78. Any person who refuses or neglects to perform
duty. any duty required to be ~erformed under this Act shall be , .

guilty of an offence against this Act.

Limitation-of
time for

79. ( 1 ) Prosecutions for offences under this Act may
prosecutions. be commenced at any time within two years next after the

cause of complaint arose.

(2) The time limited by subsection ( 1 ) for commence-
ment prosecution shall, where any form of fraud or wilful
default has been committed by the offender or on his behalf
in connection with or in relation to tax, be excluded so as
to authorise the commencement of such prosecutions at any
time within two years from the final determination of the
amount of tax covered by the assessment. For the purposes
of this subsection the amount of tax covered by any assess-
ment shall not be deemed to be finally determined until that
assessement can no longer be varied whether by the Com-
missioner, or on appeal by the Appeal Board or by the order
of any court.

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Income Tax (CAP. 212 6 7

80. The Cabinet may, if satisfied that it is just and 2,bi;;L~~
equitable to do so, remit-

(a) the whole or any part of the tax payable by any
person;

(6) any penalty, fee or charge imposed for or as
the result of non-payment thereof, including any
expenses of levy and sale of and of commission payable
to the Provost-Marshal;

(c) any additional penalty or interest payable or
paid under the provisions of subsection (3) of section 65.

81. The provisions of this Act shall not affect any
criminal proceedings under any other Act or law. proceedings.

82. Any person guilty of an offence against this Act Penalties for
offences.

shall, unless some other penalty is specifically provided for
such offence, be liable on summary conviction to a penalty
not exceeding five thousand dollars, and in default of pay-
ment to imprisonment with or without hard labour for a term
not exceeding six months.

83. The Cabinet may make rules generally for car- Rules.
rying out the provisions of this Act, and may in particular
by those rules provide-

(a) for the form of returns, claims, statements and
notices under this Act;

(6) for requiring any person making any payment
of, or on account of any emoluments, when he makes
the payment, to make a deduction of tax calculated by
reference to the tax table prepared by the Commissioner
under section 67, and for rendering persons who are
required to make such deduction accountable to the
Commissioner;

(c) for the production to, and inspection by the
Commissioner or any person authorised by him of wages
sheets and other documents and records for the pur-
pose of satisfying the Commissioner that tax has been
paid and is being deducted and accounted for in accor-
dance with the said rules;

LAWS OF ANTIGUA AND BARBUDA

68 CAP. 212) Income Tax

(6) for appeals with respect to matters arising under
the said rules which would not otherwise be the subject
of appeals;

(e) for any such matters as are authorised by this
Act to be prescribed; and

Cf) for any other matter or thing, whether similar
or not to those above-mentioned, in respect of which
it may be expedient to make rules for the purpose of
carrying this Act into execution.

(2) All rules purporting to be made in pursuance of this
section shall be published in the Gazette and shall come into
operation on such publication or at such other time as may
be named in such rules.

(3) If any person fails to comply with or contravenes
the provisions of any rule under this Act he shall be guilty
of an offence against this Act.

Transitional
relief discharge 84. ( 1 ) Notwithstanding anything contained in this
of tax. Act, but subiect to the provisions of this section, tax on all

emoluments accruing in or derived from Antigua and
Barbuda or elsewhere and whether received in Antigua and
Barbuda or not during the year 1959 is hereby discharged.

(2) Tax shall not be discharged as aforesaid unless the
person entitled to the emoluments accruing in or derived
from Antigua and Barbuda or elsewhere and whether received
in Antigua and Barbuda or not during the year 1959 is at
some time during the year 1960 in receipt of emoluments
accruing in or derived from Antigua and Barbuda or
elsewhere and whether received in Antigua and Barbuda or
not during the year 1960.

(3) If any person is in receipt for part only of the year
1960 of emoluments accruing in or derived from Antigua
and Barbuda or elsewhere and whether received in Antigua
and Barbuda or not during that year the amount of tax to
be discharged shall not exceed the amount of tax chargeable
in respect of the said emoluments of 1960.

(4) Where any person in the same employment during
the years of 1958 and 1959 received during the year 1959

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212

any emoluments in respect of that employment assessable
to tax under the provisions of this Act in the year 1960 and
such emoluments are in excess of the emoluments received
by him in respect of that employment during the year 1958
by reason of-

(a) an additional amount being granted on or after
the first day of January, 1959; or

(b) a change in the conditions of service attaching
to that employment being affected on or after the first
day of January, 1959;

tax on the amount of the excess shall not be discharged:

Provided that this subsection shall not apply to any
increase of emoluments arising from-

(a) promotion in the ordinary course of events; or

(b) the ordinary application of an incremental scale
of emoluments; or

(c) overtime paid at ordinary rates;
or from any other similar increase of an ordinary character.

(5) For the purposes of subsection (4), the tax on the
amount of the excess shall be the difference of tax between
the tax on emoluments received in the year 1959 assessable
to tax pursuant to the provisions of this Act in the year 1960
and the amount of tax assessed in the year 1959 pursuant
to the provisions of the said Act on the emoluments received
in the year 1958.

(6) For the purpose of determining the amount of tax
on any emoluments where the emoluments in respect of which
the tax to be discharged form a part only of the total income
assessed to tax pursuant to the provisions of this Act, the
amount of tax on such emoluments shall be an amount that
bears to the full amount of tax so assessed the same propor-
tion that the emoluments bear to the total income.

(7) For the purposes of this section the expression
"emolument" shall have the meaning assigned to it by
section 66 and the expression "employment" means the posi-
tion of an individual in the service of some other person

LAWS OF ANTIGUA AND BARBUDA

CAP. 212) Income Tax

Special
provisions
relating to year
of assessment
1975.

Special
provisions
relating to year
of assessment
1977.

Saving of rules.
711945.

Coming into
operation
and appli-
cation of
certain
provisions.

(including Her Majesty, the Government or a foreign state
or Sovereign).

85. In the year of assessment 1975 the Commissioner
may exercise the power and duties imposed upon him by
section 63(3) at any time until the 31st May of that year
and any person to whom section 63 applies shall be required
to pay the amount equal to the standard amount in ten equal
monthly instalments commencing during the month of June
in that year and terminating during the month of March
next following.

86. In the case of any person who is excepted from
liability to tax under section 5(2) in respect of year of assess-
ment 1978, where the income of such person for year of
assessment 1977 would have been computed by reference
to a basis period which ended on a date in 1976 earlier than
3 1st December then, notwithstanding sections 5(2) and 7,
in respect of so much income as accrued to that person
between the end of the basis period and 31st December, 1976,
such income shall be deemed to have also accrued to that
person for year of assessment 1977.

(2) In the case of any person who is excepted from
liability to tax under section 5(2) in respect of year of assess-
ment 1978, where the income of such person for year of
assessment 1977 would have been computed on a cash
received basis then notwithstanding section 5(2), in respect
of so much income as had accrued to that person but had
not been received as at 31st December, 1976, such income
shall also be included in the chargeable income of that per-
son for year of assessment 1977.

87. All rules made under the Income Tax Ordinance,
1945 and in force at the time of the coming into operation
of this Act shall be deemed to have been made under this
Act and shall continue in force until other provision shall
be made by virtue of this Act.

88. The following provisions of this Act, that is to
say, the definition of "resident in Antigua and Barbuda"
in section 2; subsection (2) of section 5; section 64 and sec-
tion 86 shall come into operation on 1st January 1977 and
shall apply to-

LAWS OF ANTIGUA AND BARBUDA

Income Tax (CAP. 212

(a) the assessment of income for the year of assess-
ment 1978 and subsequent years of assessment; and

(6) the assessment of certain income accruing
during the year ending 31st December, 1976, to the
extent provided by section 86.

SCHEDULE (SECTION 2)

Australia, the Bahamas, Bangladesh, Barbados, Belize, Botswana,
Canada, Cyprus, Dominica, the Gambia, Ghana, Grenada,
Guyana, India, Jamaica, Kiribati, Kenya, Losotho, Malawi,
Malaysia, Malta, Mauritius, Nauru, New Zealand, Nigeria,
Papua-New Guinea, Pakistan, St. Lucia, St. Vincent and the
Grenadines, Seychelles, Sierra Leone, Singapore, Solomon Islands,
Sri Lanka, Swaziland, Tanzania, Tonga, Trinidad and Tobago,
Tuvalu, Uganda, United Kingdom and Colonies, West Samoa,
Zambia, Zimbabwe.