Telecommunications Tax (CAP. 424 1

CHAPTER 424

THE TELECOMMUNICATIONS TAX ACT

Arrangement of Sections
Section

1. Short title.
2. Interpretation.
3. Telecommunications tax.
4. Duty of licence holder to collect tax.
5. Powers and duties of Commissioner.
6. Distress.
7. Appointment of bailiff to make distress.
8. Sale of distressed property.
9. Immunity of Provost-Marshal.

10. Offences.
11. Additional powers of Court.
12. Regulations.

TELECOMMUNICATIONS TAX

(20th March, 1974.)

1. This Act may be cited as the Telecommunications Shofititle-
Tax Act.

2. (1) In this Act, except where the context otherwise InterpreUtion.
requires-

"Commissioner" means the person for the time being
performing the duties of Commissioner of Inland

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2 CAP. 424) Telecommunications Tax

Revenue and includes any officer duly authorised
to act on his behalf;

"licence holder" means a holder of a licence for
telecommunication services granted under the
Telecommunications Act Cap. 423.

"Minister" means the Minister responsible for commu-
nications;

"overseas" means any place outside Antigua and Barbuda;

"tax" means the tax imposed under section 3; and

"telecommunications" means communication by means
of telephone, phototelegram, telex, telegram or
cable.

(2) For the purposes of this Act a telecommunication
shall be deemed to have originated in Antigua and Barbuda
if it is made in Antigua and Barbuda by any person irrespec-
tive of whether the charges for such telecommunication are
paid, payable or reimbursable by any person outside Antigua
and Barbuda and includes collect and reverse charge tele-
phone calls made from within Antigua and Barbuda to over-
seas, and replies to prepaid telex, cable and telegram
messages originating outside Antigua and Barbuda and any
telecommunication made by use of a credit card facility from
within Antigua and Barbuda.

Telecommunica-
tions tax.

3. (1) Subject to the other provisions of this Act there
shall be paid by each person in respect of each overseas
telecommunication originating in Antigua and Barbuda a
telecommunications tax of twenty per cent of the charge or
cost of such telecommunication.

(2) The tax shall not be payable, or shall be payable at
such lower rate as may be specified therein, in respect of
such categories or classes of persons or in such circum-
stances as the Minister may by regulation prescribe and at
such rate and for such period as may be prescribed therein.

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Tebcommunication> Tax (CAP. 424 3

4. (1) Every licence holder through whom a telecom- f;xt~t:z;:~
munication is made by a person within Antigua and ,.
Barbuda shall, if the transaction is one in which the charges
for such telecommunication are payable at or before the
time of such communication, collect the communication tax
from such person at the time of payment for such telecom-
munication, and, in respect of such persons as are permitted
to charge who in due course receive an account for such
telecommunication, shall at the time of recording the
charge for the telecommunication, charge the tax also, and
the person charged shall, subject to the provisions of this
Act, be liable also to be charged for the tax.

(2) A licence holder through whom a telecommunica-
tion specified in subsection (1) has been made shall,
notwithstanding the fact that he has failed to collect the tax
from the person making such telecommunication, be liable
for the tax in respect of such telecommunication and shall
pay into the Inland Revenue Department the amount of
such tax without any deductions whatsoever:

Provided that the licence holder shall not be liable for
the tax where there has been failure, through no fault of the
licence holder, on the part of the person liable to pay for the
telecommunication to pay either the sum due for the
telecommunication or the tax thereon, and where any dis-
pute arises as to such non-liability, the dispute shall be
referred to arbitration under the provisions of the relevant
arbitration legislation for determination.

(3) All taxes which a licence holder is required to pay
to the Inland Revenue Department under this section shall
be due and payable without further demand or notification,
on the last day of the month next succeeding that in which
the tax arose.

(4) The licence holder shall, in relation to the tax,
keep such records and furnish such returns in such forms
and to such persons as the Commissioner may, by regulation,
prescribe.

5. Where any tax due under section 4 remains unpaid ~ f " ~ ~ 2 ~ ~ ~ ~
after the due date for payment-

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4 CAP. 424) Telecommunicatzons Tax

Distress.

(a) The Commissioner shall prepare a certificate
stating the name of the licence holder who is in default,
and the amount of indebtedness of such licence holder
in respect of such tax and shall deliver the same as soon
as possible to the Provost-Marshal for collection by him.

(6) The Provost-Marshal, upon receipt of such
certificate may, without any other authority, in order to
recover the said tax recorded as due in the certificate
and the cost of distress, distrain the goods and chattels
of the licence holder so liable to the tax wheresoever
found, and may also distrain any other goods or chattels
found on the premises or land in the possession of the
licence holder in respect of which a landlord may dis-
train for arrears of rent.

(c) The Minister may, after such tax remains
unpaid for one month after the date of preparation of
the certificate by the Commissioner, and notwithstand-
ing the provisions of any other written law, suspend the
licence of such licence holder until such time as the tax
and any cost of distress have been paid, and notwith-
standing suspension of such licence, the licence holder
shall not be liable for any refund of licence fee in
respect of such period.

6. A distress made under section 7 may be made on
money, bonds, bills or other securities belonging to the
licence holder against whom such distress shall be made,
and the same shall be sold and disposed of under the provi-
sions of sections 7 and 8 and, where necessary to vest the
same in the purchaser, the Provost-Marshal is hereby
empowered to assign and endorse such securities without
any liability attaching to himself.

Appointment of
bailiff to make 7. The Provost-Marshal may appoint such bailiffs to
distress. make distress as he thinks fit and such bailiffs, upon appoint-

ment, shall exercise such powers as the Provost-Marshal
enjoys in relation to distress and proceedings thereunder
and shall also be entitled to the like protection:

Provided that where any bailiff appointed by the Provost-
Marshal acts other than in accordance with the provisions of
this Act and thereby incurs liability in respect of ultra vires
acts the Provost-Marshal shall be jointly and severally
responsible for such acts of the bailiff.

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Tekcommunications Tax (CAP. 424 5

8. When any property is distressed under the provi- Saleof distressed
sions of this Act the same shall be kept for a period of five property.

days exclusive of the date of distress unless the property is of
a perishable nature in which case it may be immediately sold,
and if the property be not redeemed by the licence holder
within the aforesaid period or before sale, it may be sold and
disposed of, or a sufficient portion thereof to satisfy the tax
and the expenses of the distress and a commission of ten per
centum on such taxes or on the value of the distress (if the
proceeds are insufficient to satisfy the tax); and any surplus
thereof and any unsold goods or chattels shall be returned
on demand to the person distressed but provided that if such
unsold goods or chattels remain unclaimed after a period of
three months from such date as the Provost-Marshal in writ-
ing notifies the person distressed that such are available for
return, such goods may be sold and the proceeds thereof
paid into the general revenue and the person distrained
upon shall thereafter have no claim to such goods or chattels.

9. No action shall be brought nor shall the Provost- k;=$S,"fShal.
Marshal or his bailiff be liable for the loss, deterioration or
injury of any goods, chattels or other property distrained
except in respect of wilful negligence or malicious damage,
and the person making the distress shall not be by reason of
any irregularity deemed a trespasser ab initio.

10. (1) Any person who in order to avoid the pay- offences.
ment by himself or by any other person of the tax, knowingly
makes any false statement or representation shall be guilty of
an offence and shall be liable on summary conviction t6 a
fine of fifteen hundred dollars and to imprisonment for
three months.

(2) Any licence holder who fails or neglects to make
such returns as may be prescribed by this Act or any regulation
made thereunder, or who knowingly in such returns makes
any false statement or representation shall be guilty of an
offence and shall be liable on summary conviction to a fine of
fifteen hundred dollars and to imprisonment for six months.

11. The Court before whom a person is brought for tg:zalpowers
an offence under section 10 shall, in addition to any penalty
it may impose under the said section, order the payment into

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6 CAP. 424) Telecommunications Tax

Regulations.

the Inland Revenue Department of any taxes due and
payable by that person and may also order in default of such
payment, imprisonment of such person for a period not
exceeding six months.

12. The Minister may make such regulations as may
seem to him to be necessary for the better carrying out of
this Act, and without derogation from the generality of the
foregoing provision may make regulations providing for-

(a) the production to and inspection by such per-
sons as may be prescribed, of documents and records
kept by any person for the purpose of determining
whether the tax has been collected and accounted for
in accordance with this Act;

( 6 ) the furnishing to the Commissioner or to such
other person as may be prescribed, of such information
and such returns, certificates and other documents as
may be prescribed;

( c ) the persons in respect of whom and the cir-
cumstances in which the tax may be remitted pursuant
to section 3 (2); and

(d) the manner in which and the persons to whom
the tax shall be paid.