Inland Revenue Division - Ministry Of Finance and The Economy
 
 

 

 

About Us - Offices & Functions

FUNCTIONS OF THE ASSISTANT COMMISSIONERS

Ten (10) Assistant Commissioners are assigned to assist the Commissioners in their functions as follows:

Assistant Commissioner to the Chairman

An Assistant Commissioner is assigned to the Chairman of the Board of Inland Revenue and assists her in both technical and administrative aspects of her duties.  This Assistant Commissioner is also responsible for the Tax Administration Improvement Section.

Assistant Commissioner -Administration

The Assistant Commissioner - Administration is responsible for the sections:

(a) Training
(b) Taxpayer Relations
(c) Library Services
(d) Objections

Assistant Commissioner - Audit

 

 

 

 

 

 

 

 

There are three Assistant Commissioners Audit – 

1. The first ACIR Audit is responsible for the supervision of the General audit function including field audits. S/He has control over the following sections:

- Classification
- Audit Services (Non Technical)
- Office Audit
- Field Audit
- Estate Duty
- Withholding Tax, Insurance Tax 

2. The second Assistant Commissioner – Oil Audit is responsible for Petroleum Matters. S/He supervises the auditing of oil companies and service companies connected with the oil industry.

3. The third Assistant Commissioner - Audit is responsible for Special Investigations and Compliance Units.

Assistant Commissioner -    Accounting Control and Returns Processing The Assistant Commissioner – Accounting Control is responsible for the supervision and control of Revenue Accounting which consist of the following sections –

- Cashiers
- Abstract
- Adjustments
- Cheque Staff
- Stamp Duty

 

He also has responsibility for Returns Processing which consists of- 

- Correspondence
- Processing
- Mail Room
- File Room
- Technical Review
- Self Employed Unit

Assistant Commissioner - Collections

The Assistant Commissioner - Collections has the responsibility for the control and supervision of the collection functions including the collection of arrears, tax enforcement proceedings and the collection of the miscellaneous taxes.  He is responsible for -

 

(a) Office Collections

  1.  PAYE
  2.  Taxpayer Assistance (T.P.A.)
  3.  Delinquent Accounts
  4.  Quarterly Installments

(b) Field Collections


(c) Enforcement-
     (i) Garnishee


(d) Miscellaneous Taxes

Assistant Commissioner - VAT Operations and Compliance

The responsibility of the Assistant Commissioner - Operations includes that of the Value Added Tax Administration.

 

(a) Accounting Control-

  1. Registration and Returns processing
  2. Records and Office Management
  3. Accounts

The responsibility of the Assistant Commissioner - Compliance involves control over -

 

(a) Enforcement-

    (i) The Collection Unit-
        P.O.S. Regional Office
        VAT Payers Assistance
        South Regional Office
        Tobago Regional Office

 

(b) Audit-

  1. Field
  2. Refund Control
  3. Audit Review
  4. Special Investigations

 

TAX ADMINISTRATION IMPROVEMENT (T.A.I.) 

Personnel of this section are responsible for monitoring existing systems and initiating methods and procedures designed to improve tax administration in all functional areas of the Division such as Audit, Collections and Data Processing.

 

They also assist in the development of the Board's plans and supervise the implementation, maintenance and expansion of management and Information Systems and Procedures, in all areas of Tax Administration.

 

LIBRARY SERVICES

Location - 5th Floor T'dad House

 

Mission Statement - To support the Inland Revenue Division in its research of the Taxation Laws and Regulations, by providing ready access to appropriate materials in Taxation Law and related field of study.

 

Services - (members of Staff only)

  • Lending Library - We offer a variety of book titles e.g Taxation; Law; Trade, Computing as well as several journals e.g. Taxation, Office Pro; Newsweek; Reader's Digest; Sloan Management; Review; Economist; PC World; Journal of Accountancy etc.
  • Newspaper clippings on various social issues e.g. CARICOM; FTAA; Crime, Industrial Relations; Foreign Investment; Energy; E-Commerce; Inflation etc.
  • Photocopying
  • Internet Access

Hours of Service: 8:00 a.m. to 4:00 p.m. Mondays to Fridays.  

 

Clientele
The services are available only to the officers of the Inland Revenue Division, but under special circumstances its reference loan facilities are made available to the public.

 

 

TRAINING

This section formulates and recommends the overall training policies of the Division and provides professional training for Inland Revenue Personnel and also for officers from some CARICOM States.  Field Auditors and Tax Officers receive their formal training at this centre.

 

This section is also responsible for conducting courses in new legislation for the benefit of officers of this Division.  In addition to courses for Technical Officers, in-service training is also provided for Administrative, Supervisory and Clerical Staff.

 

 

LEGAL & APPELLATE

The Legal Officers of this Section perform the following duties:

  1. Represent the Board before the Tax Appeal Board and other courts in tax appeals and other legal matters.
  2. Institute prosecutions in respect of offences committed under the tax laws.
  3. Advise the Board on legal matters.
  4. Approve pension plans, deeds of covenants, deferred annuity plans, applications for charitable status, savings plans and employees profit sharing plans.
  5. Assist in the drafting of tax laws.
  6. Assist in developing the legal content of the tax forms and publications issued by the Board and administrative procedures in relation to all new and amended laws and regulations.

 

Name of Service

Location

Client Days

Service Hours

Delivery Time

Other Relevant Information

Request for Charitable Status

In Office

Mon-Fri

8.00 a.m.- 4.00 p.m.

6-12 Months

To scrutinize documents from organisations to be registered as a charitable organization/sporting body for exemption of Corporation Tax in accordance with the Provisions of Section 6(1)(g) of the Corporation Tax Act., Ch.75:)2; Completion depends on all prompt submission of all relevant documents and accuracy in the wording of memorandum and Articles of Incorporation, Rules, Constitution.

 

 

LEGAL – PENSIONS & ANNUITIES

These units are part of the Overall Legal Section which approves and advises on the acceptability of Pension Fund Plans, Deferred Annuity Plans and Deeds of Covenant for Income Tax purposes.

 

Pensions and Annuities

No.

Name of Service

Location

Client Days

Service Hours

Delivery Time

Other Relevant Information

1.

Pension and Annuities - Approval

In Office

Mon-Fri

8.00a.m.-4.00p.m.

1-2 Weeks

Approving New Annuities.

2.

Pensions and Annuity-Deregistration of Annuity Contracts

In Office

Mon-Fri

8.00a.m.-4.00p.m.

2-3 Days

Delay results where Income Tax Returns are outstanding

3.

Pensions and Annuity-Release of Funds

In Office

Mon-Fri

8.00a.m.-4.00p.m.

2-6 Weeks

Approving application to release funds from Pensions/Annuities from first time purchase of House.

4.

Pensions and Annuity- Surrender

In Office

Mon-Fri

8.00a.m.-4.00p.m.

1-2 Weeks

Approving Surrender of Annuities.

 

Deed of Covenant

No.

Name of Service

Location

Client Days

Service Hours

Delivery Time

Other Relevant Information

1.

Deed of Covenant

In Office

Mon-Fri

8.00a.m.-4.00p.m.

2 Weeks

Delay results where Deed of Covenant is not in a proper form.

 

TAXPAYER RELATIONS

Programmes are provided by this section for educating and informing the public of its rights and responsibilities under the tax laws and for assisting taxpayers in meeting their obligations.

The major objective of the programmes handled by this section is to promote a general knowledge and understanding of the tax and related laws and their administration, for the primary purpose of encouraging and facilitating maximum voluntary compliance with the system of taxation.

 

TAXPAYER SERVICES UNIT

The Technical Officers of this unit are responsible for assisting taxpayers in the completion of their Income Tax Returns and checking and approving Tax Declarations Forms (T.D.1s).  The staff also deals with queries which may involve requesting returns from the File Room and try to educate taxpayers on tax matters in general.

 

This unit is responsible for the collection of the following:

Hotel Accomodation Tax, 6% Insurance Premium Tax, Club Gaming Tax, Road Improvement Tax, Financial Services Tax, Green Fund Levy, Business Levy, Pawnbrokers Licences, Auctioneers, Moneylenders, Health Surcharge - Self Employed.

 

No.

Name of Service

Location

Client Days

Service Hours

Delivery Time

Other Relevant Information

1.

Notices/Assessments - postal of 

In office

Mon-Fri

8.00a.m-4.00p.m

 

 

2.

Statements of Indebtedness - Issuance

In office

Mon-Fri

8.00a.m-4.00p.m

2-3 Weeks

Request must be made by the Comptroller of Accounts or other related Ministries.

3.

Statute Barred Years - Processing and Issuing of refunds

In office

Mon-Fri

8.00a.m-4.00p.m

3-4 months

The process requires input from another (Accounts Section and the Comptroller of Accounts) before the refund cheques can be actually prepared.

4.

Tax Declaration Forms (TD1) - Approval

In office

Mon-Fri

8.00a.m-4.00p.m

On Request

To effect the correct deduction of Income Tax by employers

5.

Taxpayers Assistance

In office

Mon-Fri

8.00a.m-4.00p.m

On Request

To assist Taxpayers with the completion of their Tax Returns and other related matters. Time taken depends on nature of the issue and availability of officers.

6.

Taxpayers Queries and Complaints facilitation

In office

Mon-Fri

8.00a.m-4.00p.m

On Request

 

7.

Teletax

In office

Mon-Fri

8.00a.m-4.00p.m

Immediate

To answer taxpayers enquires. Time taken depends on the nature of query.

 

 

Contact Information

 

Telephone:    1-868-625-0895 ext. 204, 520 & 201; 1-868-625-0609

 

Location: Victoria Courts, Port-of-Spain

 

In additon Motor Vehicle Tax Exemptions are granted at the Vat Administration Centre, #20 St Vincent Street, Port of Spain.

 

STAMP DUTY UNIT

The staff of this section is responsible for the administration of the Stamp Duty Act, Chapter 76:01, in such a way as to ensure that the correct amount of duty is assessed and collected, i.e. that the appropriate value of stamps is placed on legal documents such as leases, deeds and conveyances.

 

No.

Name of Service

Location

Client Days

Service Hours

Delivery Time

Other Relevant Information

1.

Stamp Duty -Collection 

In office

Monday to Friday

8.00a.m.- 3.00p.m.

Immediately in about 85% of the cases.

May take longer if additional information is required (by BIR).

Determination and collection of Stamp Duties. Service also available at San Fernando and Scarborough offices.

 

Contact Information

 

Telephone: 1-868-623-2981 exts. 330 – 332 (P.O.S); 1-868-658-3881-3 (S.R.O)

Location: Ground Floor, Trinidad House, Port-of-Spain; Ground Floor, South Regional Office, San Fernando

 

REGISTRATION UNIT

 

No.

Name of Service

Location

Client Days

Service Hours

Delivery Time

Other Relevant Information

1.

Advice of Assignment of File Number - Issuance.

In Office

Mon-Fri

8.00a.m.- 4.00p.m.

Same Day

Tax files/Records should be up to date - when required to file; outstanding Taxes paid.

2.

B.I.R. File Nos. - Assignment Employees and self employed individuals

B.I.R. File Nos. - Assignment Partnerships, Companies, Ex-patriates, Non-profit Organizations.

In Office

 

 

In Office

Mon-Fri

 

 

Mon-Fri

8.00a.m.- 4.00p.m.

 

8.00a.m.- 4.00p.m

 

Same Day

 

Same Day

To facilitate the filing of Income Tax Returns and payment of taxes.

 

To facilitate the filing of Income Tax Returns and payment of taxes.

 

3.

Completion of Income Tax Returns

In Office

Mon-Fri

8.00a.m.- 4.00p.m.

Same Day

This service is only available to individuals seeking 1-2 above.

4.

Embassy/High Commissions /Consulate Letters - Issuance

In Office

Mon-Fri

8.00a.m.- 4.00p.m.

Same Day

Outstanding Taxes should be paid.

5.

Exemption Letters (ITC Form 13C) - Issuance

In Office

Mon-Fri

8.00a.m.- 4.00p.m.

Same day

To assist Taxpayers with related matters.  A letter of Support may be required where the applicant is supported by another individual.

 

Contact Information

Telephone: 1-868-623-5543 ext. 528, 625-2272

Location: Ground Floor, 1st Floor, Victoria Courts, Queen Street, Port of Spain

 

Taxpayer Services Unit

Identity Research and Correspondence

 

Identity Research
The staff of this unit is responsible for assigning file numbers to new taxpayers and for sending to Technical Review for correction, returns with incorrect tax computations.

 

Where a taxpayer has filed an unlabelled return the veracity of the information written (e.g., File Number, Name and Address) is verified in this section.

 

Correspondence
Where returns are incomplete or incorrect for various reasons, taxpayers are contacted through the mail by officers of this unit for further information.  On receipt of this correspondence, the taxpayer is advised to respond promptly and so ensure that the processing of the return is not delayed longer than is necessary.

 

No.

Name of Service

Location

Client Days

Service Hours

Delivery Time

Other Relevant Information

1.

BIR File #s. Assignment

Employees

Self Employed individuals

Partnerships companies

Ex Patriates

Non-Profit Organisations

In Office

Mon-Fri

8.00a.m.- 4.00p.m.

Same Day

Job letter must state the commencement of duty, Notice of Directors, Notice of Address, etc.

2.

Copies of Advice of Assignment of File Numbers.

In Office

Mon-Fri

8.00a.m.- 4.00p.m.

Same Day

To assist with W.H.A. and Bond Certificates, Insurance Claims and other related matters.

3.

Income Tax File Numbers

In Office

Mon-Fri

8.00a.m.- 4.00p.m.

Same Day

Job letter stating the commencement date of duty in the Organization and copy of valid National Identification must accompany where the applicant is an employee.

4.

Name/Address change-Facilitation

In Office

Mon-Fri

8.00a.m.- 4.00p.m.

Same Day

Supporting documents required e.g. marriage certificate with copy of valid National Identification, divorce decree, Notice of Change of Address/Directors.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Contact Information

 

Telephone: 1-868-623-2981 exts. 232, 246 & 427;

Location: Victoria Courts, Queen Street, Port of Spain

 

 

TOBAGO REGIONAL OFFICE - SERVICES AVAILABLE

Tax Officers and Field Auditors are assigned to the Tobago Regional Office at Sangster's Hill, Scarborough, Tobago. Partial funding for the day to day operations of this office is provided by the Tobago House of Assembly.

 

INCOME TAX SERVICES

  • Approval of Tax Declaration Form 1
  • Stamp Duty
  • Taxpayer Assistance Service
  • Collection of Taxes - Paye, Health Surcharge, Quarterly Instalments of Income Tax, Corporation Tax, Business Levy, Green Fund Levy etc 
  • Audit of Income Tax Returns. 
  • Tax Clearance Certificates
  • Answering of queries 

 

 VAT SERVICES

  • Accept applications to be registered under the VAT system
  • Issue VAT Clearance for trade purposes
  • Serve as a collection point for ALL VAT returns
  • Issue VAT status letter for Insurance purposes
  • Collect payments for VAT returns
  • Advise/Counsel Registrants daily
  • Offer VAT Payers assistance to Registrants
  • Verification of market value price for used vehicles sales/purchase transaction in order to compute the VAT payment due

 

Contact Information       

Telephone: 1-868-639-2538 / 639 2410 / 2413  /635 1420

FAX: 1-868-639-2538

Address: Sangster's Hill, Scarborough, Tobago

 

 

SOUTH REGIONAL OFFICE

The South Regional Office was established in 1990 to facilitate taxpayers living in the Southern Region, the below named  services are offered on a daily basis at the South Regional Office.

 

SERVICES AVAILABLE

  • Cashier's Section accepts payments for all categories of tax.
  • Approval of T.D.1
  • Stamp Duty Section
  • Taxpayer Assistance
  • Administration of Reviews and Objections to Returns
OTHER SECTIONS
  • FIELD AUDIT SECTION
  • OFFICE AUDIT SECTION
  • ECONOMIC UNIT SECTION
  • STAFF PERSONNEL / ADMINISTRATIVE SECTION
    PLTB –Petroleum, Large Taxpayers & Business Unit

 

Contact Information

Telephone: 1-868-657 6057

FAX: 1-868-652 5408
Location: #52 Cipero Street, San Fernando (opposite Westwood Street)
Email: General Information: sro@birtt.org / biroil@tstt.net.tt

 

VAT DIVISION -   SERVICES AVAILABLE

  • Accept applications to be registered under the VAT system
  • Issue VAT Clearance for trade purposes
  • Serve as a collection point for ALL VAT returns
  • Issue VAT status letter for Insurance purposes
  • Collect payments for VAT returns
  • Advise/Counsel Registrants daily
  • Offer VAT Payers assistance to Registrants
  • Verification of market value price for used vehicles sales/purchase transaction in order to compute the VAT payment due

 

Telephone: 1-868-657 6057
FAX: 1-868-652 5408

 

 

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The information in this website is designed to assist you in understanding your tax obligations.

 

email your queries to  : support@ird.gov.tt


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