Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694878346212.pdf (Antigua and Barbuda)
Appendix B: Calculation of Business Taxable Profit/Loss Part 1 - Identification Business Tax No: _____________________________ Business Registered Name: _____________________________ Head Office Address: _____________________________ _____________________________ Tax Period: _____________________________ A - Calculation Of Taxable Income (1) Gross Income (1) __________ Non-Taxable Income Income from shipping or air transport Income from Interest, capital gains and/or dividends Income exempted by Government agreement (2) (3) (4) (5) Total of non taxable income (sum of line 2 to 4) (2) ___________ (3) ___________ (4) ___________ (6) Taxable income (Line 1 - 5) B - Calculation of Allowed Expenses (7) Total Expenses Expenses not allowed (5) ___________ (6) ___________ (7) __________ (8) Expenses not exclusively laid out for acquiring the income (9) Capital employed or intended to be employed in improvements (10) Sum recoverable by insurance or indemnity (11) Salary/Allowance paid to a related party (12) Interest on any loan paid to a related party (13) Depreciation charge as per the Financial Statement (14) Total of expenses not allowed (sum of line 8-13) (15) Total expenses before depreciation (line 7 - 14) (8) ___________ (9) ___________ (10) __________ (11) __________ (12) __________ (13) __________ (14) __________ (15) __________ (16) Total wear and tear charge (Capital Allowance) (16) __________ (17) Total of allowed expenses (line 15 + 16) (17) __________ (17.1 Cost of Sale/Cost of Goods Sold (App H Line 5)
 (17.1) _________ 17.2 Total Expenses (sum of lines 17 + 17.1) (17.2)__________ (18) Taxable profit/loss for the tax year (line 6 - 17.2) (18) __________ To be transcribed to F15 Line 15 I Certify that the above statement is true and correct.
Certification Name: ___________________ ____________________ (Given) (Surname) Signature:___________________ Date: ___________________