CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
(3) For the purposes of this section and of section 99, the expression
"employment" means the position of an individual in the service of some
other person (including the State or the Government of Trinidad and
Tobago); and the expression "office" means a position, not being an employment
or place entitling the holder thereof to a fixed or ascertainable
stipend or remuneration, and includes the office of a Minister of the State,
Finance Act 35 of 1998*
*Effective 1 st January 1999
the office of a member of the Senate or the House of Representatives of
Trinidad and Tobago, a member of a Municipal or County Council, and
any other office the holder of which is elected by popular vote or is elected
or appointed in a representative capacity and also includes the position of
a company director.
99. (1) Notwithstanding any provision of this Act to the contrary, where
emoluments arise or accrue in or are derived from or received in Trinidad
and Tobago in a year of income for the benefit of an employee or the
holder of an office, tax shall, subject to and in accordance with any
regulations made under section 125, be deducted or withheld by the person
providing the emolument.
(1A) If any question arises as to whether –
(a) an amount is an emolument in respect of which tax shall be
deducted or withheld pursuant to this section; or
(b) an allowance claimed pursuant to section 98 should be
admitted,
such question shall be determined by the Board subject to the provisions
of this Act relating to appeals.
Deduction and payment of emoluments
Deleted and substituted by Act 91 of 2000*
(2) The tax deducted or withheld as required by subsection (1) shall, subject
to and in accordance with any regulations made under section 125, be
paid to the Board by the person deducting or withholding the same at
such time or times and by such date or dates as may be prescribed by
such regulations, and on the payment thereof the Board shall send to such
person a receipt which shall to the extent of the amount referred to
therein be a good and sufficient discharge of the liability of such person
for any amount deducted or withheld as required by this section.
BIR Mac Edition 91/01 Page 114