CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
97. (1) The Board may, by notice in writing, require any person to furnish it
within a specified time with a schedule containing such particulars as it
may require for the purposes of this Act with respect to the income of such
person.
Power of the Board to require schedule of particulars
(2) Any person who fails or neglects duly to furnish such schedules is
guilty of an offence.
(3) The Board may, by not less than fourteen days' notice in writing,
require any person to attend before it and give evidence with respect to his
income, and to produce all books or other documents in his custody or
under his control relating to such income.
Power of the Board to require persons to attend before it
(4) Any person who, without lawful excuse, refuses or neglects to attend or
give evidence in pursuance of such notice or to produce such books or other
documents, or who refuses to answer any lawful question touching the matters
under consideration or knowingly or willfully gives any false evidence under
this section, is guilty of an offence.
COLLECTION AND RECOVERY OF TAX
98. (1) Subject to the provisions of this section, every person, whether an
employee or the holder of an office to whom any payment is made at any time
during the year 1958 or any year thereafter of or on account of any
emoluments shall, for the purpose of enabling any deductions which may be
made under section 99 to be calculated with reference to the allowances to
which such person may be entitled under regulations made under section 125,
file with the person making the payment a declaration in a form approved by
the Board containing such particulars as may be prescribed by regulations
made under the said section 125, but a declaration shall not be filed by a
person resident outside Trinidad and Tobago. Declaration by persons to whom emoluments are paid
(2) (i) The Board may declare that such of the persons to whom subsection (1)
applies as may be specified in a notice published in the manner prescribed by
regulations made under section 125 shall, notwithstanding subsection (1), file
the declaration referred to in the said subsection with the Board in a form
approved by the Board.
(ii) A person who -
(a) fails to file a declaration as required by this section; or
(b) files a declaration in contravention of this section, is liable on
summary conviction to a fine of three thousand dollars.
BIR Mac Edition 91/01 Page 113