CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
106. (1) Warrants shall be executed by the respective persons to whom they are
directed in any part of Trinidad and Tobago.
Execution of warrants
(2) Constables shall aid in the execution of this Act.
107. Any person who, by himself or by any person in his employ, obstructs,
molests or hinders -
Obstruction of officers
(a) an authorised person or any person employed in relation to any
duty of tax in the execution of his duty, or of any of the powers or
authorities by law given to the authorised person or any other person;
or
(b) any person acting in the aid of an authorised person or any person
so employed,
is guilty of an offence.
108. (1) Any surplus moneys arising on any sales under this Act shall be paid to
the person entitled thereto.
Surplus on sale
(2) The Board may, if it thinks fit, pay any such surplus moneys into
Court; and the High Court or a judge thereof may, on the petition of any
person entitled or claiming to be entitled to such moneys or any part
thereof, make order for the payment of the same or any part thereof to the
person entitled thereto.
RECOVERY OF TAX IN CERTAIN CASES
109. (1) Where the Board has reason to believe that a person may leave Trinidad
and Tobago, the Board may before the day otherwise fixed for payment,
serve a notice of assessment upon such person, demanding payment of all
taxes, interest and penalties for which the person is liable or would be
liable if the time for payment had arrived, and the same shall be paid
forthwith notwithstanding any other provision of this Act.
Persons leaving Trinidad and Tobago or defaulting
(2) A person upon whom a demand has been made under subsection (1)
may give security to the satisfaction of the Board for the payment of the
tax assessed.
(3) Any person who has paid the tax in accordance with the demand made
by the Board or who has given security for such payment under subsection
(2) shall have the right of objection and appeal conferred by sections 86
and 87 and the amount paid by him shall be adjusted in accordance with
the results of any objection or appeal.
BIR Mac Edition 91/01 Page 121