This Customer Service Charter outlines our commitment to provide you, our valued Customer, with the quality service you expect and deserve. We at the Inland Revenue Department (IRD) have adopted a customer centric approach in the delivery of our services. To this end, we pledge to conduct our business operations with the highest level of integrity, transparency, confidentiality, timeliness and fairness.

We also aim to provide consistent, clear and up to date information, published across our communication channels, that is, our website and Facebook page.

We intend to keep this charter in the forefront of our daily operations. Please do not hesitate to let us know if we did not meet your expectations so we can make it right.

Downaload IRD Customer Service Charter

Our Main Taxes

• Goods and Services Tax (GST)
• Universal Stabilisation Levy (USL)
• Business Licences
• Liqour Licences
• Motor Vehicle Licences
• Driver's Licences
• Property Tax

Your Obligation as a Taxpayer

To help us to serve you, we encourage you to do your part. Consequently, you are required to:

• Register for applicable taxes and licences
• Renew your business licence by the due date
• Submit monthly returns and remit tax payable by the due date, where applicable
• Keep proper books and records in Anguilla, in XCD and in English
• Present books and records for auditing by IRD officers
• Keep books and records for seven (7) years
• Notify IRD of any changes in particulars

If registered for GST:

• Charge GST on all taxable goods or services
• Issue proper tax invoices and sales receipts

Your Rights as a Taxpayer

We commit to uphold your rights as listed below:

• Right to be informed
• Right to a fair and just tax system
• Right to privacy
• Right to confidentiality
• Right to quality service
• Right to challenge IRD’s position and be heard
• Right to object and appeal an IRD decision

Our Services

Most of our services are provided free of charge* and include:

• All required forms in hard and soft copies
• Guides, brochures and other publications in hard and soft copies
• Online platform for filing and paying taxes
• Refund payment
• Issuing Certificates of Good Standing (Tax Clearances)
• Updated tax information and legislative amendments
• Right to object and appeal an IRD decision

A standard fee of EC$50.00 is charged on Certificates of Good Standing and new Business Licence applications.

Payments

Payments can be made:

• at the IRD Office (Cash, cheque or visa or master debit or credit card)
• online by credit or debit card using our E-pay Portal
• online to the Government of Anguilla Bank accounts listed on the Notice of Assessment

Due Dates

Payments can be made:

• GST Returns – due on or before the 20th of every month or on the next working day if the 20th falls on a weekend or public holiday
• USL Returns - due on or before the 10th of every month or on the next working day if the 10th falls on a weekend or public holiday
• All Business Licences are due and payable by 31st January annually
• Liquor Licence court are held each quarter for new and renewal applicants
• Property tax first half is due and payable on or before 1 June, and the second half is due and payable on or before 1 December annually

Interest and penalties apply on late renewals, filings and payments.

GST Refund

We endeavor to pay refund on a timely basis.

• A refund is normally paid within two full calendar months of the date the application for refund. The timeline for payment varies if an audit of the refund has been sanctioned.
• Payments are made by the Treasury Department via direct deposit to the taxable person’s bank account.

Registration

We work with you to ensure the requirements to conduct business and collect taxes are met.

Business Licence

• All businesses operating in and from Anguilla, except those exempt by law, must be in possession of a valid business licence. Please ensure you apply and are approved for a business licence before commencing any business operation.

GST

• You must apply for GST registration within fifteen (15) days of meeting the registration requirement.
• Registrations are processed within ten (10) days of application. A Notice of Registration and GST certificate are issued once registration is approved.
• Advisory visits are conducted within ten (10) days of issue of the Notice of Registration.

Change in Particulars

IRD must be notified in writing of any changes in particulars within the following timelines:

• Immediately in the case of Business Licences.
• Within fifteen (15) days of the change in the case of GST.

Taxpayer Services

We are here to serve you!

Inquiries

You may contact the IRD office in person, in writing, via telephone or email at the listed contact information at the back of this brochure.

• Customers visiting the offices are attended to by appointments, the order in which they arrive and/or the complexity of their requests.
• Emails/letters are responded to within five (5) working days of receipt.
• Phone calls are picked up promptly and handled in the sequence in which they are received

Inquiries

• Information on the webpage/Facebook is updated regularly.
• Sector specific and general guides, brochures, press releases and other publications are available at the IRD office and on the website and Facebook page.

Compliance

We employ various strategies with the overarching objective to promote voluntary compliance. These include but are not limited to telephone calls, notices, visits, inspections and court actions.
Compliance actions may be prompted by any of the following:

• Late or non-filing
• Late or non-payment
• Failure to register/ Unlicenced business operations
• Operating outside of the scope of licensed activities
• Failure to notify of change in particulars
• Other infractions under the various tax legislations

Audit

We conduct audits to ascertain the accuracy of the information submitted on the remittance forms.

• Audits are normally conducted at the taxpayer’s premises and entail a comprehensive review of the taxpayer’s books and records
• The duration of the Audit is contingent on the scope, the size and nature of the business and availability of records.