Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697641424325.pdf (Antigua and Barbuda)
CB001 – Corporate Body Registration Page: 1 / 7 Antigua and Barbuda Inland Revenue Department CB001 Corporate Body Enterprise Registration Add a new corporate body enterprise: Complete all fields Modify an existing corporate body enterprise: complete the enterprise identification and fill in the change information Close a corporate body enterprise: complete the enterprise identification and fill in the closing information Enterprise Information: Enterprise type: Corporation: Government body: Coop: Trust: Non profit: Registered Name: ____________________________________________________________ Registration No: __________ Registration date (day, month, year): ____ ____ ______ Social Security No: _________________ Resident?
Yes: No: Trade name: ____________________________________________________________ Enterprise phone no: _________________ Enterprise fax no: ___________________ The Taxpayer No (if known): ______________________ Start date (day, month, year): ____ ____ ______ Close date (day, month, year): ____ ____ ______ Fiscal Year Start (day, month): ____ ____ No: Of Shares: _______________ Shares Values: ______________________ Mailing address – No, street: _____________________________________________________ Village: ________________________________________________________________ Parish: __________________________________________________________________ Country: _________________________ E-mail address: ___________________________________________________________ Foreign Parent Name: _______________________________________________________ Address (No., Street): ______________________________________________________ Village, city or town: ________________________________________________________ Province or district: _________________________ Country______________________ 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) Bank: ______________________________________________________________ Address: ____________________________________________________________ Village: _____________________________________________________________ District: _____________________________________________________________ Bank Acct No: ________________________________________________________ Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016 CB001 – Corporate Body Registration Page: 2 / 7 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 location) you will carry on businesses.
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 Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016 CB001 – Corporate Body Registration Page: 3 / 7 Enterprise Ownership (Shareholders) Note: 1.

All shareholders are required to be named; 2.

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


Paul Green) or a legal person (eg.

another corporation) 3.

For each shareholder, the Registration Form (F16) must be filed Taxpayer No Owner name: - Individual (last, first) - Legal person (trade name) Ownership Start date (day-month-year) No.

of shares % of shares Ownership End date (day-month-year) If insufficient space provided, give details on separate sheet with the same format.
Non-resident employees (if applicable) Complete the following table for each non-resident employee currently employed by your enterprise or has left recently your enterprise.
Employee’s Taxpayer No Employee Name Start Date (day-month-year) End Date (day-month-year) Employee No Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016 CB001 – Corporate Body Registration Page: 4 / 7 Determination of Enterprise Liability As a corporate body enterprise, you should submit your chargeable income on a yearly basis for Corporate Income Tax.

Starting date of this activity (day, month, year): ____ ____ ______ 1.

Are you a company operating for more than one (1) year?
Yes: Then, you are liable to pay company income tax instalments (advance) based on the notice received.

Second year starting date of business (day, month, year): ____ ____ ____.

No: Then, you are not liable to pay corporate income tax instalment (advance tax) for the first income year.

2.

Do you employ any Non –Resident to work in your establishment?

Yes: Then, you are liable to retain, declare and remit on a monthly basis, the income tax deducted in the salaries and wages paid to your employee (PAYE).
Starting date of this activity (day, month, year): ____ ____ ______ No: Then, you are not liable to pay PAYE.

3.

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.

4.

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.

5.

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 You’re Non – resident clients.

No: Then, you are not liable to pay Land Value Appreciation Tax.

6.
6.

Do you intend to operate Hotels, Guest houses, Inns or Villas?

Yes: Then, you are liable to present a remittance form and pay Hotel and Guest Taxes.

Starting date of activity (day, month, year) _______ ________ _________ No: Then, you are not liable to pay Hotel and Guest Taxes.

7.

Do you have any outstanding Hotel Guest Levy in arrears?
Yes: Then, you are liable to pay Hotel and Guest taxes in arrears State the period(s) taxes are outstanding (day, month, year) From_____________ to _________________ No: Then, you are not liable to pay Hotel and Guest Levy.

8.

Do you intend to operate a Restaurant and/or Catering Service?

Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016 CB001 – Corporate Body Registration Page: 5 / 7 Yes: Then, you are liable to pay tax for Restaurant and Catering services.
Starting date of Activity (day, month, year) ________ _________ ________ No: Then, you are not liable to pay Restaurant and Catering tax.

9.

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.

10.

Do you intend to host a dance, fete, concert, raffle or any other activity 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.

11.

Do you intend to operate a Betting and Gaming facility?

Yes: Then, you are liable to report your net winnings and pay Betting and Gaming tax.

Starting date of Activity (day, month, year) _____ ____ _____ No: Then, you are not liable pay for Betting and Gaming Tax.

12.

Do you intend to operate a Football Pools Betting business?
Yes: Then, you are liable to pay Football Pools Betting Tax.

Starting date of Activity (day, month, year) ______ ______ ______ No: Then, you are not liable to pay Football Pool Betting Tax.

13.

Do you intend to operate an Offshore Gaming Company?

Yes: Then, you are liable to present your remittance form and pay off shore gaming company tax.

Starting date of Activity (day, month, year) ______ ______ ______ No: Then, you are not liable to pay off shore gaming company tax.

14.
14.

Do you intend to operate an off shore Bank?

Yes: Then, you are liable to present a remittance form and pay off shore Bank Tax.

Starting date of Activity (day, month, year) ______ ______ ______ No: Then, you are not liable to pay tax for Offshore Banks Tax.

15.

Do you intend to perform Foreign Currency transaction on your client’s behalf?

Yes: Then, you are liable to pay Foreign Currency Levy.
Starting date of Activity (day, month, year) ______ ______ ______ No: Then, you are not liable to pay Foreign Currency levy.

16.

Do you intend to operate Insurance Company?

Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016 CB001 – Corporate Body Registration Page: 6 / 7 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.

17.
17.

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.

18.

Do you intend to operate a telecommunication company?

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

19.

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.

20.

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.

21.

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.

22.

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.

23.

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.

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

Antigua and Barbuda – Inland Revenue Department Rev: June 28th, 2016 CB001 – Corporate Body Registration Page: 7 / 7 24.

Do you intend to operate a Timesharing Scheme?

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

If you have said no to some of the taxable activities and, later, you decide to start one of these activities, you must fill in 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.
Certification I certify that the information above is true, accurate 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