CHAPTER 75:01 - Inland Revenue Division

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Credit to account Advise beneficiary to collect funds Dishonored items Forward contracts Foreign cheques/Items cashed Payment by receipt customer letter/Fax instructions Sight purchases Sight sales Travellers Cheques Bank Notices Notice of dormant accounts Returned items N.S.F. returned cheques Voucher returned with statement Returned item Charge - Foreign currency accounts Miscellaneous Charges Auditor’s confirmations Miscellaneous Taxes Act Photocopy requests Deposit by security firms over the counter Exchange of coins - For non-bank account Fascimile messages Balances below designated amount on foreign currency accounts.”. BIR Mac Edition 91/01 Page 292
Miscellaneous Taxes Act PART X 154 ROAD IMPROVEMENT TAX 42. In this Part, “Minister” means the Minister to whom responsibility for finance is assigned except where the contrary is indicated. Interpretation 43. (1) A tax to be called a road improvement tax shall - Road improvement tax (a) be charged on the retail price of motor vehicle fuels, excluding value added tax, at the following rates: (i) Auto diesel (other than National Fisheries) 5 cents per litre. (ii) Premium gasoline 10 cents per litre (iii) Regular gasoline 9 cents per litre; and (c) be collected by the Trinidad and Tobago National Petroleum Company Limited (hereafter called “the collector”). (2) The Tax Authority shall be the Board of Inland Revenue which, in respect of the collection and recovery of the collection and recovery of the tax, shall have all the powers as it has in relation to income tax under the Income Tax Act. (3) The collector is accountable to the Tax Authority for the tax and shall pay the tax to the Comptroller of Accounts on or before the last day of the month following that in which the tax was paid by the purchaser. BIR Mac Edition 91/01 Page 293
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CHAPTER 75:01 INCOME TAX ACT AN ACT
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Page 301 and 302: Miscellaneous Taxes Act PART XII 15
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CHAPTER 75:01 - Inland Revenue Division

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