Services - Applications - Application For VAT Registration
All persons making commercial supplies of $360,000 or more in the preceding twelve-month period or having evidence (in the sales forecast) supplies will exceed $360,000 in a twelve (12) month period must apply for VAT Registration.
WHERE AVAILABLE
Inland Revenue Division Inland Revenue Division
Registration Unit East Regional Office
1st Floor #6 Prince Street
Victoria Court Arima
Queen Street (Upstairs District Revenue Office)
Port of Spain
Inland Revenue Division Inland Revenue Division
Tobago Regional Office South Regional Office
Sangster Mall #52 Cipero Street,
Tobago San Fernando
Form 1A, Section A - For Individual Applicants
Form AOI, Section B - For Applicants Other Than Individuals
Form DP, Section C - Name and Addresses of all Directors or Members
Applying for VAT Registration
The following are guidelines for the submission of applications for VAT registration:
SOLE PROPRIETORS
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Completion of Form 1A-001, signed and dated by applicant |
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2.
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Original and copy of identification of applicant (Passport, Driver's Permit, National ID)
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3.
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Original and copy of:
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4.
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* The Certficate of Registration of Trade Name (if applicable)
Acceptable evidence of income/trading required (see below)
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COMPANIES/PARTNERSHIPS/OTHER ORGANISATIONS
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Completion of Section B Form A01-002 signed and dated by director(s)/partners/elected members
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2.
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Completion of Section C Form DP-003 (the BIR File Number and Signature of each director/partner must be included)
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3.
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If a director/partner/member does not have a BIR filenumber, he/she must apply for one (using FORM 1A-001) before VAT application can be processed
Copy of each director's ID (Passport, National ID Card or Dirver's Permit)
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4.
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Original and copy of:
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* Certificate of Incorporation / Certificate of Registration
* Notice of Directors/List of Partners/Elected Members
* Last Annual Return
Acceptable evidence of income/trading activity (see below)
PLEASE NOTE: ONLY COMPLETED APPLICATIONS WOULD BE ACCEPTED
ACCEPTABLE EVIDENCE OF TRADING ACTIVITY
A combination of the following documents must be presented as evidence of trading activity:
* Bank Statements for the last three months reflecting level of trading activity
* Copies of payment cheques received for goods/services
* Copies of invoices generated to customers
* Contract/Letter of Award between applicant and other party (contract must be accptable to the BIR)
* A letter of authorization together with proper identification must be produced by anyone
(other than a director) who is acting on behalf of the applicant.
Please contact the Registration Unit at 625-2272 or the Division's Website at www.ird.gov.tt for any further information required.
