Income Tax

Applying for a Board of Inland Revenue (BIR) File Number and Pay as you Earn (PAYE) Number

All employees, sole traders, partnerships and companies are legally obligated to register for a Board of Inland Revenue (BIR) file number to be used in payment of taxes and filing of returns. This number must be quoted on all correspondence to the Board of Inland Revenue. A Pay as you Earn (PAYE) number must be obtained by all companies and sole traders who hire employees. The PAYE number is used to remit taxes withheld from employees’ earnings in accordance with the PAYE System. These numbers must be utilised for the duration of the life of the individual or company.

How do I apply?

You must fill out an application form and return it, together with supporting documentation, to one of the offices of the Ministry of Finance below. Application forms can be obtained at any of the offices listed below, or you may download the application forms by following the links at the end of this section.

Registration Unit
Inland Revenue Division
Victoria Courts
Queen Street
Port of Spain
Trinidad, West Indies

Tel. (868) 623-1211-4

South Regional Office
Inland Revenue Division
Cipero Street
San Fernando
Trinidad, West Indies

Tel. (868) 657-6057

Tobago Regional Office
Inland Revenue Division
Sangster’s Hill
Scarborough
Tobago, West Indies

Tel. (868) 639-2410

 

What documents do I need?

The following documents must be submitted with your completed application form:

Companies:

  1. Original & copy of the Certificate of Incorporation / Registration.
  2. Name & File Numbers of Directors.
  3. Original & Copy of Notice of Directors.
  4. Original and Copy of Notice of Addresses.
  5. Outstanding returns (if applicable).

Self-Employed Individuals and Sole Traders:

  1. Original & copy of Certificate of Registration (if applicable).
  2. Original and copy of national identification (ID card, passport or driver’s permit).
  3. Outstanding returns (if applicable).

Individual Employees:

  1. Original and copy of national identification (ID card, passport or driver’s permit).
  2. Letter from employer indicating effective date of employment and salary, or TD4 Certificate (this is issued by your employer) for prior years.
  3. Outstanding returns (if applicable).

Partnerships:

  1. Name and addresses of each partner.
  2. Evidence of BIR numbers for each partner – Original and Copy of Certificate of Registration, and/or Partnership agreement.
  3. Outstanding returns (if applicable).

How much does it cost?

There is no fee for this service.

Where can I find more information?

For further information please contact:

Ministry of Finance
Registration Unit
Inland Revenue Division
Queen Street
Port of Spain
Trinidad, West Indies
Tel. (868) 623-1211-4
Website: www.ird.gov.tt

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