Government of the Republic of Trinidad and Tobago

The Inland Revenue Division

    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.

    The principal functional areas of the Division, which are each headed by a Commissioner, are:

    • Corporate Services, which includes IT, Human Resources, Finance & Accounting and Internal Audit: These are managed by the Chairman;
    • Administration, Legal and Policy;
    • Audit and Compliance;
    • Collections, Accounting Control and Taxpayer Services;
    • Planning & Research, Objections and Reform.

    Roles and Functions

    The Board fulfils its responsibility by providing leadership and strategic direction to staff members as they administer tax laws related to the following nineteen (19) tax types:

    1. Auctioneers’ Licence
    2. Business Levy
    3. Corporation Tax
    4. Club Gaming Licence
    5. Financial Services Tax
    6. Green Fund Levy
    7. Health Surcharge
    8. Hotel Accommodation Tax
    9. Income Tax
    10. Insurance Premium Tax
    11. Insurance Surrender Tax
    12. Lands and Buildings Taxes
    13. Money Lenders Licence
    14. Pawn Brokers Licences
    15. Petroleum Tax
    16. Stamp Duty
    17. Unemployment Levy
    18. Value Added Tax
    19. Withholding Tax  

    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.

    Legislation

    Tax Laws

    Double Taxation Treaties

    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) 623-1211 exts. 528/534
    Website: http://ird.gov.tt/
    E-mail: support@ird.gov.tt