Overview

Values

• Confidentiality
• Equity
• Transparency
• Fairness
• Team Spirit

Mandate

The Inland Revenue is a Division of the Ministry of Finance and serves as the principal tax collecting agency in Trinidad and Tobago. The organisation is managed by a Board of five (5) Commissioners, one of whom is appointed as Chairman. Board members are charged with the primary responsibility of administering taxes in Trinidad and Tobago, in accordance with Section (3) of the Income Tax Act Chapter 75:01.

The principal functional areas of the Division, which are each headed by a Commissioner, are:

• Corporate Services, which
  includes IT, Human Resources, Finance & Accounting and Internal Audit:
  These are managed by the Chairman;
• Administration, Legal and Policy;
• Audit and Compliance;
• Collections, Accounting Control
  and Taxpayer Services;
• Planning & Research,
  Objections and Reform.

Roles and Functions

The Board fulfils its responsibility by providing leadership and strategic direction to staff members as they administer tax laws related to the following nineteen (19) tax types:

1. Auctioneers’ Licence
2. Business Levy
3. Corporation Tax
4. Club Gaming Licence
5. Financial Services Tax
6. Green Fund Levy
7. Health Surcharge
8. Hotel Accommodation Tax
9. Income Tax
10. Insurance Premium Tax
11. Insurance Surrender Tax
12. Lands and Buildings Taxes
13. Money Lenders Licence
14. Pawn Brokers Licences
15. Petroleum Tax
16. Stamp Duty
17. Unemployment Levy
18. Value Added Tax
19. Withholding Tax  

Click here to be re-directed to the website of the Inland Revenue Division

Services

The services outlined below are provided by the Inland Revenue Division.

• Filing of Income Tax Returns;
• V.A.T Payments/Collections;
• Application for Tax Clearance;
• Deed of Covenants Approvals;
• Annuities Approval (or Surrender);
• Pension Plans Approval (or Surrender);
• Tax Declaration Form Approvals;
• Request for Change in Names or Addresses of
  Taxpayer;
• Request for Statement of Indebtedness;
• Board of Inland Revenue (BIR) Number;
• Tax Clearance Certificate;
• V.A.T – Request for Information;
• Application for objection to tax assessment.

Click here for a full list and explanation of services offered by the Inland Revenue Division

Legislation

Tax Laws

• Petroleum Taxes Act Chap 75:04, Act 22 of 1974
• Income Tax (in aid of industry) Act Chap. 85:04, Act 12 of 1950
• Income Tax Act Chap. 75:01, Act 34 of 1938
• Value Added Tax Act Chap. 75:06, Act 37 of 1989
• Corporation Tax Act Chap 75:02, Act 29 of 1966

Double Taxation Treaties

• The Double Taxation Relief BRAZIL Order 2008
• The Double Taxation Relief CANADA Order 1996
• The Double Taxation Relief CARICOM Order 1994
• The Double Taxation Relief CHINA Order 2004
• The Double Taxation Relief DENMARK Order 1969
• The Double Taxation Relief FEDERAL REPUBLIC OF GERMANY Order 1976
• The Double Taxation Relief FRANCE Order 1987
• The Double Taxation Relief INDIA Order 1999
• The Double Taxation Relief ITALY Order 1971
• The Double Taxation Relief LUXEMBOURG Order 2001
• The Double Taxation Relief NORWAY Order 1969
• Convention between the Republic of Trinidad and Tobago and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, 2009
• The Double Taxation Relief SWEDEN Order 1984
• The Double Taxation Relief SWITZERLAND Order 1973
• The Double Taxation Relief UNITED KINGDOM Order 1983
• The Double Taxation Relief UNITED STATES OF AMERICA Order 1971
• The Double Taxation Relief VENEZUELA Order 1997

Contact Information

The Inland Revenue Division
Inland Revenue Division (IRD) Building
Government Campus Plaza
#2-4 Ajax Street
Port-of-Spain
Trinidad and Tobago W.I.

Telephone: (868) 800-TAXX (8299)
Website: http://ird.gov.tt/
E-mail: support@ird.gov.tt