Mission Statement
To improve voluntary compliance by:
- Providing quality customer service and education;
- Enforcing the tax laws effectively and efficiently; in an environment of integrity, fairness and mutual respect;
- Improving employees’ well being, knowledge and skills.
Vision Statement
To be a globally respected tax administration.
Overview
Values
- Confidentiality
- Equity
- Transparency
- Fairness
- Team Spirit
Mandate
The Inland Revenue is a Division of the Ministry of Finance and serves as the principal tax collecting agency in Trinidad and Tobago. The organisation is managed by a Board of five (5) Commissioners, one of whom is appointed as Chairman. Board Members are charged with the primary responsibility of administering taxes in Trinidad and Tobago, in accordance with Section (3) of the Income Tax Act Chapter 75:01.
Each principal functional area of the Division is headed by a Commissioner as listed below:
| Name | Job Title | Responsibilities |
| Ms Bhagwattee Vidya Dan | Commissioner of Inland Revenue Division and Chairman of the Board | Corporate Services, which includes IT, Human Resource, Finance & Accounting and Internal Audit. |
| Mr Himraj Singh | Commissioner of Inland Revenue Division | Legal/Objections/TAIU & Library |
| Ms Lillawatee Moosai | Commissioner of Inland Revenue Division | Taxpayer Services and Processing |
| Ms Rehanna Deosaran | Commissioner of Inland Revenue Division | Debt Management, Training & District Revenue Services |
| Mr Suresh Ramlal | Commissioner of Inland Revenue Division | Audit, Compliance and International Tax |
Roles and Functions
The Board fulfills its responsibility by providing leadership and strategic direction to staff members as they administer tax laws related to the following twenty six (26) tax types:
- Auctioneers License
- Business Levy
- Club Gaming Tax
- Corporation Tax
- Financial Services Tax
- Gaming Amusement Tax
- Green Fund Levy
- Health Surcharge
- Hotel Accommodation Tax
- Individual Income Tax
- Insurance Premium Tax
- Insurance Surrender Tax
- Lottery Winnings Tax
- Money Lenders License
- Motor Vehicle Tax
- Pawnbrokers License
- Pay As You Earn
- Tax Exit/Clearance Charge/Tender
- Petroleum Profits Tax
- Property Tax
- Road Improvement Tax
- Stamp Duty Tax
- Supplemental Petroleum Tax
- Unemployment Levy
- Value Added Tax
- Withholding Tax
Click here to be re-directed to the website of the Inland Revenue Division
Services
The services outlined below are provided by the Inland Revenue Division.
- Filing of Income Tax Returns;
- V.A.T Payments/Collections;
- Application for Tax Clearance;
- Deed of Covenants Approvals;
- Annuities Approval (or Surrender);
- Pension Plans Approval (or Surrender);
- Tax Declaration Form Approvals;
- Request for Change in Names or Addresses of
Taxpayer; - Request for Statement of Indebtedness;
- Board of Inland Revenue (BIR) Number;
- Tax Clearance Certificate;
- V.A.T – Request for Information;
- Application for objection to tax assessment.
Click here for a full list and explanation of services offered by the Inland Revenue Division
Legislation
Tax Laws
- Petroleum Taxes Act Chap 75:04, Act 22 of 1974
- Income Tax (in aid of industry) Act Chap. 85:04, Act 12 of 1950
- Income Tax Act Chap. 75:01, Act 34 of 1938
- Value Added Tax Act Chap. 75:06, Act 37 of 1989
- Corporation Tax Act Chap 75:02, Act 29 of 1966
Double Taxation Treaties
- The Double Taxation Relief BRAZIL Order 2008
- The Double Taxation Relief CANADA Order 1996
- The Double Taxation Relief CARICOM Order 1994
- The Double Taxation Relief CHINA Order 2004
- The Double Taxation Relief FEDERAL REPUBLIC OF GERMANY Order 1976
- The Double Taxation Relief FRANCE Order 1987
- The Double Taxation Relief INDIA Order 1999
- The Double Taxation Relief ITALY Order 1971
- The Double Taxation Relief LUXEMBOURG Order 2001
- Convention between the Republic of Trinidad and Tobago and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, 2009
- The Double Taxation Relief SWEDEN Order 1984
- The Double Taxation Relief SWITZERLAND Order 1973
- The Double Taxation Relief UNITED KINGDOM Order 1983
- The Double Taxation Relief UNITED STATES OF AMERICA Order 1971
- The Double Taxation Relief VENEZUELA Order 1997
Contact Information
The Inland Revenue Division
Inland Revenue Division (IRD) Building
Government Campus Plaza
#2-4 Ajax Street
Port-of-Spain
Trinidad and Tobago W.I.
Telephone: (868) 800-TAXX (8299)
Website: http://ird.gov.tt/
E-mail: support@ird.gov.tt