Antigua and Barbuda (AG)

Jurisdiction Overview

IDQuestionAnswer
272 *Is there an obligation to keep accounting data? No
 Data Date: 2014

Notes

 
The Global Forum reports: "During the review period, Antigua and Barbuda did not have a regular oversight programme in place to monitor the compliance of the accounting record keeping obligations. In addition, there are no sanctions for non-compliance with the accounting record keeping obligations under the relevant laws." (GF 2014: 58). Furthermore, in the absence of a registration requirement for all partnerships (see note on ID[476]), any potential requirement to keep accounting records and/or to file accounts and/or tax returns is difficult to enforce.

Sources

GF 2014: 37-39, 58