See page 220 of the Act as filed on the BIR website: http://www.ird.gov.tt/…/IRD…/IncTaxandCorporationTaxActs.pdf
Please consult your tax practitioner or financial planner as to advice which is relevant to your situation.
Remember to collect your invoice and receipt at the time of collecting your tax return or your copy, so that they too can be tax compliant!
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