Services - Requests - Request For Statement Of Indebtedness Public Servants

REQUEST FOR STATEMENT OF INDEBTEDNESS PUBLIC SERVANTS.

Prior to the payment of Gratuity to members of the Public Service or the Trinidad and Tobago Defence Force or the Teaching Service a STATEMENT OF INDEBTEDNESS IS REQUESTED from the Inland Revenue Division. This statement indicates the level of an individual's indebted to the Division. The request is made either by the Comptroller of Accounts or the Ministry making the termination payment.

WHERE AVAILABLE
The Taxpayer Assistance Section
Inland Revenue Division
Victoria Courts, Queen Street
Port of Spain
OR
Inland Revenue Division
Tobago Regional Office
Sangster's Mall
Scarborough
Tobago.

OBTAINING A STATEMENT OF INDEBTEDNESS

  • To obtain a Statement of Indebtedness an individual must submit all outstanding tax returns and pay all outstanding taxes.
  • Copies of returns filed with the Department but not yet processed must also be produced together with documents to support all claims made.
  • Where an individual is indebted to the Division he may elect to pay all outstanding sums or request a Garnishee Order be issued to the Comptroller of Accts or Ministry responsible for making the payment.
  • Where a Garnishee is issued, the outstanding taxes are first deducted from the gratuity and paid over to the BIR, the remaining sums are paid to the individual taxpayer.
  • The statement is issued to the Department making the request.
    CONTRACT WORKERS-Statement of Indebtedness

Most persons employed in the Public Service or in Regional Bodies on Contract become eligible for a Contract Gratuity at the end of the contract. Prior to the payment of this gratuity a statement of indebtedness is requested from the Inland Revenue Division. This statement indicates the individual's level of indebtedness to the Division

WHERE AVAILABLE
The PAYE Section
Inland Revenue Division
Victoria Courts,
Corner Queen & Edward Streets
Port of Spain

OR
Inland Revenue Division
Tobago Regional Office
Sangster's Mall
Scarborough
Tobago.

OBTAINING A STATEMENT OF INDEBTEDNESS
FOR CONTRACT GRATUITY

  • To obtain a Statement of Indebtedness an individual must submit all outstanding tax returns and pay all outstanding taxes.
  • Copies of returns filed with the Department but not yet processed must also be produced together with documents to support all claims made.
  • Where an individual is indebted to the Division he may elect to pay all outstanding sums or request a Garnishee Order be issued to the Comptroller of Accts or Ministry responsible for making the payment.
  • Where a Garnishee is issued, the outstanding taxes are first deducted from the gratuity and paid over to the BIR, the remaining sums are paid to the individual taxpayer.
  • The statement is issued to the Department making the request.
    CONTRACT WORKERS-Statement of Indebtedness

An approved TD1 declaring Income payable for the year of Income and all allowable deductions and credits.

PRIVATE SECTOR EMPLOYEES
SEVERANCE PAY


MAKING A SEVERANCE PAYMENT
Prior to making payment which can be considered as severance or connected with the termination of holding of office or employment the PAYE Section, Board of Inland Revenue, Corner Queen and Edward Streets must be supplied with the following information:- the name and income tax file number of the employee to whom the payment is due; the reason for the termination of the employment; (e.g. whether its ill-health, redundancy or compulsory retirement); the amount payable to each employee; in the case of retirement on grounds of ill-health, an original medical report from a Medical Practitioner registered with the Medical Board of Trinidad and Tobago or such other body outside of T&T as the Board may accept; with respect to payments connected with termination of employment or office which would not otherwise be chargeable to tax: where payments are to be made to a spouse, relative or dependant, the names of the spouse/relative/dependant and the circumstances under which the payment is to be made to him/her; and where payment is in the form of a valuable consideration other than money, details of the consideration, the date it is to be given and evidence of its value at the date.

For tax purposes "Severance Pay" is any payment (including any payment in lieu of notice) made under a contract of employment to any employee in relation to past services either -

(a) upon termination of employment by reason of redundancy of the position held by the employee; or
(b) upon compulsory retirement (60years); or
(c) other termination of the employment by reason of ill-health where the Board is satisfied, on such evidence as it may require, that ill-health is the reason for termination of the employment.

It is to be noted that payments made to an employee by reason of voluntary  resignation or any other reason other than redundancy of the position or ill-health would not qualify as Severance Pay.

 

 

“Inland Revenue Division – Changing the way we interact with people!” 
Minister of Finance -The Honourable Patrick Manning, Prime Minister 

Minister in the Ministry of Finance - Senator the Honourable Conrad Enill 
(With responsibility for the Inland Revenue Division)

Minister in the Ministry of Finance - The Honourable Kenneth Valley

The information in this website is designed to assist you in understanding your tax obligations.
Inland Revenue Division - Location: Trinidad House, St. Vincent Street, Port of  Spain,
 Phone: (868) 623-1211 
E-Mail: birchair@ird.gov.tt
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