Commencing March 1, 2010, commercial importers will require a Tax Compliance Certificate from the Commissioner of Inland Revenue in order to clear goods through any of the ports of entry in Antigua and Barbuda. This measure, which forms part of the government’s Fiscal Consolidation Programme, was introduced by amendments passed in 2009 to the Inland Revenue Administration Act and the Customs (Control and Management) Act. A Tax Compliance Certificate shall have a validity of three months from the date of issue, and may be obtained by written request to the Commissioner of Inland Revenue or by e-mail to irdcertificate@gmail.com This e-mail address is being protected from spambots. You need JavaScript enabled to view it .
Importers must supply their business name and Tax Identification Number together with a telephone number and e-mail address through which they may be contacted to collect their certificate from the Inland Revenue Department. The requirement allows the comptroller of customs to refuse entry of goods by frequent and large importers who cannot provide evidence that they are up to date with their domestic taxes payable to the commissioner of Inland Revenue. Copies of the Revenue (Miscellaneous Provisions) Act, 2009, under which the amendments to the Inland Revenue Administration Act and the Customs (Control and Management) Act were enacted, are available at the Government Printer.