CHAPTER 75:01 - Inland Revenue Division

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Income Tax Act Mac 1 Vol. 1 SEVENTH SCHEDULE CLASS A (WEAR AND TEAR RATE) 10% Rate % Adding Machines and Calculators - Manual 10 Bakers Plant 10 Finance Act 2002* Billiard Tables 10 Boats - Barges 10 Boats - Lighters 10 Boats - Motor 10 Boats - Pontoons 10 Boats - Punts 10 Boats - Rowing and Sailing 10 Brick-making Plant - Walls and Windbreak 10 Buildings (Housing machinery) - Industrial 10 Buildings (Housing machinery) - Other 10 Calculating Machines - Hand-operated 10 Cameras 10 Cash Registers - Manual 10 Cigarette - Manufacturing Machinery 10 Cigarette - Tools and Equipment 10 Cigarette Papers - Cutting and Folding Plant 10 Coffee Manufacturing 10 Cylinders - Gas 10 Dentists - Fittings 10 Dentists - Instruments 10 Dictaphones 10 Doctors - Instruments 10 Filing Cabinets 10 Fire Extinguishers 10 Fixtures and Fittings 10 Furniture - Household 10 Hydraulic Jacks 10 Ice Company Plant - Refrigerator 10 Irrigation - Water Supply 10 Lighters 10 Medical Practitioners - Instruments 10 (Section 11A) *Effective 1 st January 2003 BIR Mac Edition 91/<strong>01</strong> Page 170
Income Tax Act Mac 1 Vol. 1 SEVENTH SCHEDULE (Cont'd) CLASS A (WEAR AND TEAR RATE) 10% Rate % Medical Practitioners - Radium Plaques and Needles 10 Motor Boats 10 Newspaper Equipment - Linotype metal 10 Newspaper Equipment - Stereos and Blocks 10 Newspaper Equipment - Type 10 Office Machines and Equipment - Addressograph 10 Office Machines and Equipment - Cash Registers 10 Office Machines and Equipment - Dictaphones 10 Office Machines and Equipment - Proof Machines - Banks 10 Office Machines and Equipment - Telephones 10 PBX Systems 10 Photography Equipment 10 Poultry Farmers - Eggboxes and Fillers 10 Poultry Farmers - Egg Grader 10 Radio Transceiver Sets 10 Road-making Plant - Utensils for drawing 10 Safes 10 Scales - Weighbridge 10 Shop Fittings 10 Sea-craft 10 Vacuum Cleaners 10 Water Tanks and Pumps 10 Weighbridges 10 Wireless Sets 10 CLASS B (WEAR AND TEAR RATE) 25% Accounting Machines 25 Adding Machines and Calculators - Electrical 25 Aerated Water Plant - Bottling Plant 25 Air-conditioning Equipment - Large General Unit 25 Air-conditioning Equipment - Single Units 25 Aircraft - Commercial - New 25 Arc and Gas Welding Plant 25 Automotive Equipment 25 SEVENTH SCHEDULE (Cont'd) BIR Mac Edition 91/<strong>01</strong> Page 171
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CHAPTER 75:01 INCOME TAX ACT AN ACT
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Income Tax Act Mac 1 Vol. 1 "partic
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Income Tax Act Mac 1 Vol. 1 CHARGIN
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Income Tax Act Mac 1 Vol. 1 73 48F.
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Income Tax Act Mac 1 Vol. 1 year of
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Income Tax Act Mac 1 Vol. 1 83 57A.
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Income Tax Act Mac 1 Vol. 1 to the
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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 Act Mac 1 Vol. 1 (
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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 D (Rule 14) (Praecipe of Subpo
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FORM F (Rule 14) (Subpoena duces te
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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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