CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
(3) In this Act "the Board of Inland Revenue file number" means the
Board of Inland Revenue file number assigned by the Board to a tax-payer
for the purpose of processing an income tax return under section 76.
76B. Every employee or officer from whose emoluments tax was deducted by
the employer shall furnish his employer with his B.I.R. file number, and
the employer shall record that number on the certificate issued by him
under regulation 12 of the Income Tax (Employment) Regulations.
Employee or officer to furnish B.I.R.file number to employer
76C. The following persons are exempted from compliance with the
provisions of section 76A -
Exemptions
(a) any person of the age of sixteen years and under;
(b) any person specified in section 8(1)(a) and (b) of the Act but
only in respect of emoluments or pension referred to in that
section;
(c) temporary residents in Trinidad and Tobago not in receipt of income
where the total period of residence in Trinidad and Tobago
does not exceed six weeks;
(d) a person who satisfies the Board that he is not in receipt of income
or not required to furnish a return of income under section
76(4), and who is in receipt of a certificate issued by the Board to
that effect in respect of a year of income.
77. (1) Notwithstanding section 76(4), the Board may by notice, require any
person, or the attorney of any person, or the secretary, attorney, manager,
agent or other principal officer of a company residing in Trinidad and
Tobago, to make returns under this Act within the time specified in such
notice.
Power of Board to require returns
Finance Act 2 of 2002*
(2) Any person who, after being required by the Board to make a return,
fails or neglects to do so within the time specified, shall, whether or not
any liability to tax is involved, be guilty of an offence.
PARTNERSHIPS
78. (1) Where a trade, business, profession or vocation is carried on by two or
more persons jointly, the income of any partner from the partnership for
the year of income shall be deemed to be the share to which he is entitled
in the income of the partnership for that year (such income being
BIR Mac Edition 91/01 Page 97