Inland Revenue Department (IRD)
Form AB03 — ABST Monthly Remittance
Declare your taxable supplies and remit Antigua and Barbuda Sales Tax to the IRD
- Form ID
- AB03
- Who must file
- All ABST-registered businesses (taxable supplies exceeding EC$300,000 per year)
- Filing frequency
- Monthly
- Filing deadline
- Last day of the month following the end of the tax period
- Regulator
- Inland Revenue Department (IRD)
Form AB03 is the ABST Monthly Remittance filed with the Inland Revenue Department of Antigua and Barbuda. All ABST-registered businesses must declare and remit Antigua and Barbuda Sales Tax charged at 17% for each monthly tax period.
Returns must be filed whether or not tax is payable for the period. If the deadline falls on a weekend or public holiday, the due date shifts to the next working day.
Learn more about how HeadOffice can help you manage your Antigua and Barbuda business finances and stay on top of your tax obligations.