Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697628191662.pdf (Antigua and Barbuda)
UBT001 Unincorporated Enterprise Registration Page : 1 / 5 Antigua and Barbuda Inland Revenue Department UBT001 Unincorporated Enterprise Registration Form Add a new Unincorporated Enterprise: Complete all fields Modify an existing Unincorporated Enterprise: complete the enterprise identification and fill in the change information Close an Unincorporated Enterprise: complete the enterprise identification and fill in the closing information Enterprise Information: Enterprise Type: Sole Trader: Partnership: Registered Name: ____________________________________________________________ Registration No: __________ Registration Date (day, month, year): ____ ____ ______ Social Security No: _________________ Resident?
Yes: No: Trade Name: ____________________________________________________________ Enterprise Phone No: _________________ Enterprise Fax No: ___________________ Cell No: _________________ Email Address: _________________________________ The Taxpayer No (if known): ______________________ Start Date (day, month, year): ____ ____ ______ Close Date (day, month, year): ____ ____ ______ Fiscal Year Start (day, month): ____ ____ Mailing Address – No, Street: _____________________________________________________ Village: ________________________________________________________________ Parish: __________________________________________________________________ Country: _________________________ E-mail Address: ___________________________________________________________ Foreign Enterprise Parent Name: _____________________________________________________ Address (No., Street) : ______________________________________________________ Village, City or Town: ________________________________________________________ Country________________________ Cell No: _______________ Business Phone No: _______________________ Fax No: ____________________ Trade Type: Wholesale: Retail: Manufacturing: Services: Business Activity (see list attached): _____________________________________ (You may have more than one): ______________________________________ Industry Sector (see list attached): ______________________________________ (identify only one industry sector) Financial Institution: ______________________________________________________________ Address: ____________________________________________________________ Village: _____________________________________________________________ Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016 UBT001 Unincorporated Enterprise Registration Page : 2 / 5 Financial Institution Acct.
No: ________________________________________________________ Taxpayer Representative (if any): Name: __________________________________________ Representative’s Taxpayer No (if applicable): _____________ Type of Representative: Parent: ___ Accountant: ___ Lawyer: ___ Executor: ___ Other: ___ Reason of Representation: Non-resident: ___ Deceased: ___ Disabled:___ Minor:___ Other: ____________ Contact Name (in enterprise): __________________________________________________ Contact Title: ______________________________ Contact Phone No: ______________ Enterprise Establishments Complete the following table for each establishment (different physical locations) you will carry on the business.
Indicate in the last column the one that is used as your head office.

Name of the Establishment (if different from trade name) Address (No.

Street) City Head Office (√) For Hotels, Guest Houses etc Category No.

of Rooms Enterprise Ownership (Partners) Note: In case of partnership, all partners must be listed (100% of shareholders required); 1.

All owners/partners are required to be named.

2.

3.

A partner could be a physical person (e.g.

Paul Green) or a legal person (eg.

another corporation) 4.


For each owner, the Registration Form (F16) must be filed Taxpayer No Owners name: - Individual (last, first) - Legal person (trade name) Ownership Start date (day-month-year) Share of Profits/Losses Ownership End date (day-month-year) If sufficient space is not provided, give details on a separate sheet in the same format.
Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016 UBT001 Unincorporated Enterprise Registration Page : 3 / 5 Non-resident employees (if applicable) Complete the following table for each non-resident employee currently employed by your enterprise or been employed by your enterprise within the last 12 months.
Employee’s Taxpayer No Employee Name Start Date (day-month-year) End Date (day-month-year) Employee No Determination of Enterprise Liability As an Unincorporated Enterprise, you should submit your net income on a yearly basis for Unincorporated Business Tax.

Starting date of this activity (day, month, year): ____ ____ ______ You are required to pay quarterly instalments for quarters ending March, June, September, and December.

1.

Do you have any Non –Resident employed in your establishment?
Yes: Then, you are liable to pay Withholding tax Starting date of this activity (day, month, year): ____ ____ ______ No: Then, you are not liable to pay Withholding tax 2.

Do you intend to act as an Agent to provide service for Non –Resident?

Yes: Then, you are liable to pay Withholding tax.

Starting date of this activity (day, month, year): ____ ____ ______ No: Then, you are not liable to pay Withholding tax.

3.
3.

Do you intend to perform legal services for your clients to acquire loans, purchase lands etc?

Yes: Then, you are liable to pay Stamp Duty tax.

Starting date of this activity (day, month, year): ____ ____ ______ No: Then, you are not liable to pay Stamp Duty tax.

4.

Do you intend to act as an agent to sell lands on behalf of Non – residents?

Yes: Then, you are liable to submit a remittance form and withhold the Land Value Appreciation Tax for your Non – resident clients.
No: Then, you are not liable to pay Land Value Appreciation Tax.

Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016 UBT001 Unincorporated Enterprise Registration Page : 4 / 5 5.

Do you operate a Travel Agency?

Yes: Then, you are liable to pay Travel tax.

Starting date of Activity.

(day, month, year) ______ _______ ______ No: Then, you are not liable to pay Travel tax.

6.
6.

Do you intend to host a dance, fete, concert, raffle or any other activity, using international artists, that require the sale of tickets?

Yes: Then, you are liable to pay Entertainment tax for each event.

No: Then, you are not liable to pay Entertainment tax for each event.

7.

Do you intend to operate Insurance Company?

Yes: Then, you are liable to submit a remittance form and pay Insurance levy.
Starting date of Activity (day, month, year ) ________ _______ _______ No: Then, you are not liable to pay Insurance levy.

8.

Do you intend to operate a money transfer service?

Yes: Then, you are liable to submit a remittance form and pay the Money Transferred levy.

Starting date of Activity (day, month, year) _________ _________ _________ No: Then, you are not liable to pay the Money Transferred levy.

9.

Do you intend to operate Telecommunication devices?
Yes: Then, you are liable to pay Telecommunication Licence in order to do business.

Starting date of Activity (day, month, year) ______ ______ ________ No: Then, you are not liable to pay Telecommunication Licence.

10.

Do you intend to operate a Bank or Insurance firm?

Yes: Then, you are required to pay a Banking licence or Insurance licence in order to operate.

Starting date of Activity (day, month, year) _______ ______ ________ No: Then, you are not liable to pay Banking licence or Insurance Licence.
11.

Do you intend to operate a Casino?

Yes: Then, you are liable to pay Casino licence for your business operation.

Starting date of Activity (day, month, year) _______ ______ ________ No: Then, you are not be liable to pay Casino Licence.

12.

Do you intend to use one or more Containers in your business operation?

Yes: Then, you are liable to pay Container (Road) tax.

Starting date of Activity (day, month, year) _______ ______ ________ No: Then, you are not liable to pay Container (Road) tax.

13.
13.

Do you intend to operate Slot Machines, work as an Auctioneer or a Pawnbroker?

Yes; Then you are liable to pay Miscellaneous fee/Licence to operate.

Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016 UBT001 Unincorporated Enterprise Registration Page : 5 / 5 Starting date of Activity (day, month, year) _______ ______ ________ No: Then, you are not liable to pay Miscellaneous licence.
If you have said no to any of the taxable activities and, later, you decide to start one of these activities, you must fill out a new form to indicate your new liability and the date you started it.

Note: In all cases, a copy of the commercial registry document must be attached to this registration form.

In case of partnership, a copy of the partnership agreement must also be attached.

Certification I certify that the information above is true, and complete to the best of my knowledge.
Taxpayer Authorised Person: Name (capital): _________________________ Signature: _______________________ Date: _________________ Official Use Only: Received and verified by (Registration Officer): Name (capital): _________________________ Signature: _______________________ Date: _________________ Captured by (Registration Officer): Name (capital): _________________________ Signature: _______________________ Date: _________________ Taxpayer Number: ________________________ Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016