Tax Clearance Certificate

Tags: Tax Clearance

Intrduction

A Tax Clearance Certificate is required by persons for the purpose of

Tendering
Seeking Citizenship
Seeking Residency
Extension of a Work Permit

What is needed?

Completed form P14 (all questions must be answered)
The following, depending on the purpose

Tendering

Individual

Must be a resident of Trinidad and Tobago for tax purposes.
Must have a Board of Inland Revenue File Number (BIR#). Where there is no BIR# the procedure for obtaining one must be followed.
Must have filed all required Income Tax Returns (6 years) and paid all outstanding taxes (if applicable).
Where necessary, Must be interviewed.

Partnership & Joint Ventures

Must be locally registered.
Must have a Board of Inland Revenue File Number (where there is no Board of Inland Revenue File number, the procedure for obtaining one must be followed).
Must submit names and Board of Inland Revenue File Numbers for all partners.
The requirements for the individual above applies to each partner.

Company/ Employer

Must be locally registered.
Must have a Board of Inland Revenue File Number (where there is no Board of Inland Revenue File Number, the procedure for obtaining one must be followed).
Must have all required Corporation Tax Returns filed and all outstanding taxes paid, (where applicable).
Where necessary, the representative must be interviewed.

Citizenship/ Residency

Individual

All Income Tax Returns must be filed and all outstanding taxes paid (where applicable).
Where necessary, must be interviewed.

Self-Employed Person

All Income Tax Returns must be filed and all outstanding taxes paid (where applicable).
Where necessary, must be interviewed.

Extension Of Work Permit

Non-Resident

All Income Tax Returns must be filed and all outstanding taxes paid (where applicable).
Submission of last work permit acquired.
Where necessary, must be interviewed.