CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
(d) for any other matter or thing, whether similar or not to those
above-mentioned, in respect of which it may be expedient to make
regulations for the purpose of carrying this Act into execution.
(2) Without prejudice to the provisions of subsection (1), regulations made
under this section may, in particular, include provision -
(a) for requiring any person, including the State and the
Government of Trinidad and Tobago, making any payment of, or
on account of, any emoluments, at the time of making the payment
to make a deduction of tax calculated by reference to the tax tables
prepared by the Board under section 101 and for rendering persons
who are required to make any such deduction accountable to the
Board;
(b) prescribing the allowances which may be included in a declaration
for the purposes of section 98(1) and which may be admitted
for the purposes of calculating the amount of tax to be deducted or
withheld pursuant to section 99(1);
(c) for the production to and inspection by the Board or any person
authorised by it of wages sheets and other documents and records
for the purpose of satisfying the Board that tax has been and is
being deducted and accounted for in accordance with the
regulations;
(d) for appeals with respect to matters arising under the regulations
which would not otherwise be the subject to appeal;
(e) for regulating the times when, the dates on which or the periods
within which declarations may be filed under section 98;
(f) for the purpose of safeguarding the collection of tax.
(3) Regulations made under subsection (1) may prescribe in respect of any
contravention of or failure to comply with any provision thereof a penalty
on summary conviction of a fine of five thousand dollars or imprisonment
for three months. F.A. 35/98*
(4) Any regulations made under the provisions of this section shall not affect
any right of appeal to the Appeal Board which a person would have
apart from such regulations.
The Appeal Board
126. (1) Notwithstanding anything contained in this Act, but subject to the provisions
of this section, income tax on all emoluments arising or accruing in
or derived from or received in Trinidad and Tobago during the year 1957
is hereby discharged
Transitional provisions
BIR Mac Edition 91/01 Page 133