Organisation : Inland Revenue Department (IRD)
Facility Name : Apply For Business Licence
Country : Anguilla
Website : https://ird.gov.ai/Services/Tax/business_licence
How To Apply For Business Licence in Anguilla?
Any person operating a business is required to apply to the Commerce Unit in the Ministry of Finance for a Business Licence. Once the application is approved, the business owner is required to register the business with the Inland Revenue Department (IRD) and pay the required fees for the operation of the business. Upon receipt of payment, IRD issues a business license certificate; which the business owner is required to display in the place of business.
Related / Similar Facility : IRD Anguilla MyGovernment Portal Registration
All Businesses Licences are valid until December 31st of the year received and must be renewed annually at the IRD. Business Licence fees vary according to the nature of the business/ activity. If you are interested in becoming a Business Owner, you are required to complete an Application for a New Business Licence (Form A), and apply to the Ministry of Economic Development.
Application forms can be collected at the Inland Revenue Department or downloaded from the Government of Anguilla website at www.gov.ai . Upon approval of your business, you are then required to come to the Inland Revenue Department to register, and make payment for issuance of your Business Licence.
Fees For Getting Anguilla Business Licence
Business Licence fees are scheduled according to the business activity of the business. This fee schedule is outlined in the Trades, Businesses and Professions licensing Act. There is allowance for business licences to be paid quarterly.
Requirements For Business Licence
All Applicants:
Application form must be completed (Form A – Application for Business Licence in accordance with Sections 5 of the Trades, Businesses, Occupations and Professions Licensing Act T40 of 2000)
** Passport (Biodata page)
** Business Plan.
** Belonger Status (if applicable)
** Tax Clearance Certificate
** Business Licence application fee receipt
** If Company, provide Certificates and Articles of Incorporation
** If Business involves sale of food, Environmental Health approval must be indicated.
Non Anguillian Applicants:
** Three (3) Character Reference Letters
** A Reference Letter from Financial Institution and Statement of Financial Ability
** Police Record
Accommodation Tax:
** The Accommodation Tax is a 10% tax charged on the hotel account or the rented accommodation account.
** The tax is charged to the visitor and is collected by the proprietor of the hotel or the owner of the rented accommodation.
** The tax is to be paid into the IRD within 20 working days of the end of each calendar month.
** If a proprietor fails to file the return on the date it is due, a penalty of EC $50.00 per day to a maximum of EC $2000.00 per month will be levied.
** Interest is also charged at a rate of 1% per month on the amount of the tax payable for the period during which the tax remains unpaid.
** The proprietor/owner is required to keep and submit a copy of the visitor’s register to the IRD in the prescribed format.
Tourism Marketing Levy:
** The proprietor/owner of the rented accommodation collects US$3.00 per night for each room rented from the guest.
** The owner is required to match the guest’s contribution.
** Payment is due to the Inland Revenue Department by the 20th of the following month.
** If a proprietor fails to file the return on the date it is due, a penalty of EC $50.00 per day to a maximum of EC $2000.00 per month will be levied.
** Interest is also charged at a rate of 1% per month on the amount of the tax payable for the period during which the tax remains unpaid.
** The proprietor/owner is required to keep and submit a copy of the visitor’s register to the IRD in the prescribed format.