ird.gov.tt Applying For VAT Registration Trinidad & Tobago : Inland Revenue Division

Name of the Organization : Inland Revenue Division
Type of Facility : Applying For VAT Registration
Country : Trinidad & Tobago

Website : http://www.ird.gov.tt/
Download Forms : http://www.ird.gov.tt/

Application For VAT Registration :

All persons making commercial supplies of $360,000 or more in the preceding twelve-month period or having evidence (in the sales forecast) supplies will exceed $360,000 in a twelve (12) month period must apply for VAT Registration.

Related : Ministry of Finance IRD PAYE Number & VAT Clearance Certificates Application Trinidad & Tobago : www.statusin.org/7637.html

Where Available:
Inland Revenue Division :
Registration Unit
1st Floor
Victoria Court
Queen Street
Port of Spain

Inland Revenue Division:
East Regional Office
#6 Prince Street
Arima
(Upstairs District Revenue Office)

Inland Revenue Division :
Tobago Regional Office
Victor E Bruce Financial Complex
14-16 Wilson Road
Scarborough
Tobago

Inland Revenue Division:
South Regional Office
#52 Cipero Street, (Opp. Westwood Street)
San Fernando

Forms:
Form 1A, Section A – For Individual Applicants
Form AOI, Section B – For Applicants Other Than Individuals
Form DP, Section C – Name and Addresses of all Directors or Members

Applying for VAT Registration:
The following are guidelines for the submission of applications for VAT registration:

Sole Proprietors :
1. Completion of Form 1A-001, signed and dated by applicant
2. Original and copy of identification of applicant (Passport, Driver’s Permit, National ID)
3. Original and copy of: The Certficate of Registration of Trade Name (if applicable)
4. Acceptable evidence of income/trading required (see below)

Companies/Partnerships/Other Organisations:
1. Completion of Section B Form A01-002 signed and dated by director(s)/partners/elected members
2. Completion of Section C Form DP-003 (the BIR File Number and Signature of each director/partner must be included)
3. If a director/partner/member does not have a BIR filenumber, he/she must apply for one (using FORM 1A-001) before VAT application can be processed
Copy of each director’s ID (Passport, National ID Card or Dirver’s Permit)
4. Original and copy of:
** Certificate of Incorporation / Certificate of Registration
** Notice of Directors/List of Partners/Elected Members
** Last Annual Return

Please Note:
Only Completed Applications Would Be Accepted

Acceptable Evidence Of Trading Activity:
A combination of the following documents must be presented as evidence of trading activity:
** Bank Statements for the last three months reflecting level of trading activity
** Copies of payment cheques received for goods/services
** Copies of invoices generated to customers
** Contract/Letter of Award between applicant and other party (contract must be accptable to the BIR)
** A letter of authorization together with proper identification must be produced by anyone

(other than a director) who is acting on behalf of the applicant.

Please contact the Registration Unit at 625-2272 or the Division’s Website at www.ird.gov.tt for any further information required.

Introduction :
** A BIR Number is an identification number used by the Board of Inland Revenue (BIR) in the administration of tax laws.

Types of BIR Numbers :
** Individual Income Tax File Number
** Company File Number
** PAYE Number
** VAT Registration

Do I need one?
A BIR Number must be furnished on returns, statements, any other tax related documents, and most communication with the Board of Inland Revenue.

What is Needed?
The following, depending on the purpose (click to expand)

Individual :
Individual Income Tax File Number
** Completed form IA-001
** Valid form of identification

Company File Number :
** Completed form AOI-002
** Valid form of identification for every Directory of the company

PAYE Number :
** Completed form AOI-002
** Valid form of identification for every Directory of the company

VAT Registration :
** Completed form AOI-002
** Valid form of identification for every Directory of the company
** Documentary evidence of income above the VAT threshold

Where is it available?
This service is available at the following locations
** Arima
** Port of Spain – Victoria Courts
** San Fernando
** Scarborough

Is this available online?
Individual :
** Yes, Simply click here to register for a BIR number through e-TAX.
** Company File Number/ PAYE Number/ VAT Registration