All taxpayers can now use the IRD’s ‘Non - Logged in Service’, as a second option, to file their returns online, via e-tax. This service was made available to VAT and PAYE taxpayers only, from February 2020. However, taxpayers can file tax returns online relating to Corporation Tax, Insurance Tax, Partnership, Hotel Accommodation Tax, Individual Tax, Petroleum Profit Tax and Supplemental Petroleum tax. (A list of the income years for which these returns can be filed online is available at http://www.ird.gov.tt/etax/non-logged_in_returns/faqs).
This added feature, the ‘Non-logged in service’, allows taxpayers who have not yet registered with ttconnect access to the IRD’s e-tax platform. To access the service, taxpayers would be required to have on hand their BIR file Number, the Account Number of the respective tax type and BIR Letter ID Number. (Details are available at www.ird.gov.tt.)
Taxpayers can then log in to https://etax.ird.gov.tt , prepare their returns online and print the ‘Declaration Form’ and Summary. Taxpayers should then review and verify the data entered on the Summary, which is to be retained for their personal records. The final step in the process requires taxpayers to sign the printed ‘Declaration Form’ and submit same to any of the Division’s Regional or District Revenue Offices. (A full list of office locations can be found at http://www.ird.gov.tt/locations). It must be noted that these returns cannot be processed without the submission of the signed ‘Declaration Form’.
Additionally, the option of registering for e-Tax, via ttconnect, to file returns, via the ‘Logged in service’ remains available. This service allows taxpayers to log in to http://etax.ird.gov.tt with their passwords and simply prepare their returns online. Taxpayers using this service can file returns online for any year and these returns are automatically processed on the same day or the next business day.
It is to be noted that where returns are not available for online filing, they can be sourced either at www.ird.gov.tt/forms or any of the Division’s Regional Offices.
Persons requiring clarification or additional information may visit the Division’s website at http://www.ird.gov.tt. The Board of Inland Revenue (BIR) takes this opportunity to remind taxpayers that the submission of a false declaration is punishable by fine and imprisonment.