CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
*Effective 1 st January 1999
be taken at any time within twelve months from the date of the
commission of the offence or within six months from the date on which
evidence sufficient in the opinion of the Board to justify the proceedings
come to the knowledge of the Board whichever period last expires, or
where the person in question was outside Trinidad and Tobago at the date
last mentioned, within twelve months from the date on which he first
arrives in Trinidad and Tobago thereafter.
(3) For the purposes of this section a certificate of the Board as to the date
on which such evidence as aforesaid come to the knowledge of the Board
shall be conclusive evidence thereof.
120. Any person who fails or neglects to perform any duty required to be performed
under this Act is guilty of an offence.
Failure to perform required duty
121. (1) Any person guilty of an offence under this Act is, unless some other
penalty is specifically provided for any such offence, liable on summary
conviction to a fine of thirty thousand dollars or to imprisonment for two
years or both.
Offences and penalties
Act No.11 of 1988
F.A. 35/98*
(2) Where a person is guilty of an offence under this Act, the Court may, in
addition to any penalty which it may impose, make an order for the immediate
payment of any tax or for the penalty imposed or for both such tax
and such penalty and the Court may make such order for imprisonment in
default for any period not exceeding two years as it may consider fit.
121A (1) Subject to this Act, an offence under this Act may be prosecuted and
any penalty or forfeiture imposed by this Act may be sued for, prosecuted
and recovered summarily, and all sums whatsoever payable may be Ch. 4:20
recovered and enforced in the manner prescribed by Summary Courts Act,
or as near therto as the circumstances of the case will permit, on the
complaint of the Board.
Prosecution of offenders
(2) A person authorized in writing by the Board may prosecute and conduct
any complaint or other proceedings under this Act in respect of any offence
or penalty.” F. A. 1996
122. (1) Proceedings for the recovery of any fine or penalty incurred under
this Act in connection with or in relation to tax may be commenced at
any time within seven years next after the date on which it was incurred.
Time limit for proceedings to recover fines and penalties
BIR Mac Edition 91/01 Page 131