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GOVERNMENT OF THE REPUBLIC OF TRINIDAD AND TOBAGO MINISTRY OF FINANCE, INLAND REVENUE DIVISION PLEASE read THESE INSTRUCTIONS CAREFULLY The Tax Return for 2016 is due on 30th April, 2017. A penalty of $ is imposed only on persons required to file a Return if the Return is filed after 31st October, 2017 and thereafter for every six months or part thereof that the Tax Return remains outstanding. PLEASE note that you can file your Tax Return online. Visit and select the file returns link from the E-Tax options. Note: You must first be registered with ttconnect. INSTRUCTIONS FOR FORM 400 ITR AND FORM 440 EMO 2016 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.

receipt of income is liable to be assessed to tax on the total income accruing ordinarily resident or not domiciled in Trinidad and Tobago, tax is paya

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