Board of Inland Revenue, Trinidad and Tobago
Applies the ruleThe authority that assesses and collects income tax and health surcharge under the Income Tax Act and the Health Surcharge Act. Its individual pages list the deductions and allowances with the date each figure took effect, and publish a table of allowances by income year, which is the quickest way to see where a figure in the frozen Chapter has got to.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
www.ird.gov.ttCannot be cited for
It administers and does not issue, and it does not publish the text of the Income Tax Act. It must not be cited for the test of residence: the Act contains no definition of resident, ordinarily resident or domicile for an individual and no day count, so any figure the Board applies is practice rather than statute. Its deductions page states that the deductions are current as of tax year 2014 except where otherwise stated, which makes every unmarked item on it undated.
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