CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
114. (1) Notice may be served on a person either personally or by being sent by
post to his last known business or private address; but service by post in
the case of a notice requiring the attendance of any person or witness
before the Board shall be by registered post.
Service of notices
(2) A notice sent by post shall be deemed to have been served, in the case
of persons resident in Trinidad and Tobago not later than the fifteenth day
succeeding the day when posted, and in the case of persons not so
resident, not later than the thirtieth day succeeding the day on which the
notice would have been received in the ordinary course by post and in
proving such service it shall be sufficient to prove that the letter containing
the notice was properly addressed and posted.
IMPRISONMENT OF DEFAULTERS
115. (1) If a person neglects or refuses to pay the tax charged upon him by virtue
of this Act and no sufficient distress can be found whereby the same may
be levied, the President may, by warrant under his hand and the Public
Seal of Trinidad and Tobago, commit such person to prison, there to be
kept without bail until payment be made of that sum or security given to
his satisfaction for payment thereof, together with such further sum as he
may adjudge to be reasonable for the costs and expenses of apprehending
and conveying such person to prison where he shall be detained and kept
according to the tenor and effect of the warrant.
In case of refusal to pay where there are no distrainable effects, defaulter may be imprisoned
(2) The President may issue his warrant to the Commissioner of Prisons
directing the liberation of any defaulter and, on receipt thereof, the
Commissioner of Prisons shall forthwith release and discharge such defaulter
out of custody, unless he is under detention for some other cause
than that set forth in the warrant of commitment.
Release
BIR Mac Edition 91/01 Page 125