CHAPTER 75:01 - Inland Revenue Division

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Income Tax Act Mac 1 Vol. 1 RATE OF TAX 1. The rates of tax payable on the chargeable income of a person other than a company shall be as follows: Finance Act, 1992 Amended by Finance Act, 1995 Chargeable Income Rate of Tax Finance Act, 1996 (a) for every dollar of the first $50,000 25 cents (b) for every dollar thereafter 30 cents Finance Act 1996 Finance Act 2002* PART II Section 50 RATES OF WITHHOLDING TAX 104 The rates of withholding tax shall be - Finance Act, 1995 (i) on any distribution made - 15 per cent: but where such distribution is made to a parent company the rate shall be 10 per cent; (ii) on any payment made to a person other than a company - 20 per cent: but where such payment is a payment of interest on any debt, mortgage or other security the rate shall be 20 per cent; (iii) on any payment made to a company - 20 per cent: but where there is a Double Taxation Agreement in force or where an Order is made under section 96 of this Act, the rate of withholding tax shall be such lesser rate as may be therein provided. 104 BIR Note: The Finance Act, 1995 effectively changed withholding tax rates from 30% to 20%, from 25% to 15% ad from 15% to 10%. Effectuve 29th March 1995. *Effective 1 st January 2003 BIR Mac Edition 91/<strong>01</strong> Page 160
Income Tax Act Mac 1 Vol. 1 FOURTH SCHEDULE Section 56 DIVIDEND INCOME ALLOWANCE Repealed Finance Act 1992 Finance Act 1994 Finance Act 1995 Finance Act 1996 BIR Mac Edition 91/<strong>01</strong> Page 161
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CHAPTER 75:01 INCOME TAX ACT AN ACT
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FINANCE ACT 1987 An Act relating to
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CHAPTER 4:50 TAX APPEAL BOARD ACT A
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TAX APPEAL BOARD RULES Made Under S
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(4) On the hearing of an applicatio
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(2) Where the postponement or adjou
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17. The Court may, on the applicati
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INCOME AND CORPORATION TAX APPEALS
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(b) without leave at any time befor
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FORM B (Rule 5) TRINIDAD AND TOBAGO
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FORM H (Rule 30) (Notice of Hearing
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“financial year” means the peri
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in each financial year an amount eq
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17. All moneys collected pursuant t
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(2) Where the Board in such inspect
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Bills negotiated Handling charge Bo
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Over limit charge Late payment fee
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Miscellaneous Taxes Act PART X 154
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48. All accounts relating to the fu
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52. (1) A tax to be called a hotel
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(14) Where an hotel operator has fa
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Miscellaneous Taxes Act PART XII 15
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157 Effective 29 th March 1995 - Ac
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(2) Where- (a) (b) a premium under
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60A. The Tax Authority may waive in
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64. (1) Where it is proved to the s
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(a) has been in existence for a per
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BIR Mac Edition 91/01 Page 313
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CHAPTER 75:01 - Inland Revenue Division

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