Travel Brochure Examples

FOR FORM 400 ITR AND FORM 440 EMO It is suggested that each taxpayer make a copy of his/her Tax Return and keep it for record purposes. GENERAL Individuals in receipt of Emolument Income only are advised to use the Form 440 EMO Individuals with other sources of income please use the Form 400 ITR* FILING REQUIREMENTS 1. Every individual who is resident in Trinidad and Tobago and is in receipt of income is liable to be assessed to tax on the total income accruing in or derived from Trinidad and Tobago or elsewhere. A non-resident individual is assessable only on income accruing in or derived from Trinidad and Tobago. 2. The Income Tax Act ITA Chap* 75.01 provides that in the case of income which arises outside of Trinidad and Tobago to a person who is not ordinarily resident or not domiciled in Trinidad and Tobago tax is payable on the amount received in Trinidad and Tobago. Where employment or office is exercised in Trinidad and Tobago tax is chargeable on the total.
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