8.1ÌýÌýÌýÌý PAYE Income tax filing and payments failures
The Income Tax Act 1938 Chap 75:01 provides information in respect of late filing, or incorrect filing, and associated fees and penalties.
Anyone required to make a formal return of income in respect of any tax year within Trinidad and Tobago, either personally, or on behalf of a business, is required to do so within four months of the relevant year of income, so by 30 April.
Such returns must be signed by the person liable, or by an agent authorised to sign on their behalf, and must contain the following:
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