The Inland Revenue Department of Antigua and Barbuda has recently published a series of notices via Facebook regarding Sales Tax (ABST) changes in 2024, including:
- The increase in the ABST rate from 15% to 17% from 1 January 2024 - Notice.
- The reinstatement of ABST at the standard 17% rate on tours, excursions, and attractions with effect from 1 June 2024 (implementation of ABST had been indefinitely delayed in 2007) - Notice;
- The requirement for promoters to charge ABST on their ticketed,…