Legislation

Updated Acts (use the table below as a description)

Act

Description

Legal Notices (2022/2023)

Animals Diseases and Importation Act (67.02)

An act to make further and better provisions for controlling the importation of animals, birds. Reptiles and insects, and for regulating the treatment and disposal of animals which are suffering or are suspected to be suffering from any disease, and for other matters related thereto or connected therewith

 

Anti-Dumping and Countervailing Duties Act (78.05)

Ac act to authorize the imposition of anti-dumping duties and countervailing duties where goods have been dumped or subsidized; to provide for an Anti-Dumping Authority to investigate dumping or subsiding of goods; to repeal the Customs Duties (Dumping and Subsides) Act, Chapter 78.04; and for related purposes

 

Beekeeping and Bee Products Act (67:53)

An act to regulate and control beekeeping, the importation or exportation of bees, bee products and bee supplies, and to prevent the introduction and spread of diseases

 

Companies Act (81.01)

An act to revise and amend the law relating to companies and to provide for related and consequential matters. This includes the construction and interpretation of the act, the formation and operation of companies, the protection of creditors, and related matters.

Legal Notice #222 of 2022 – Waiver of penalties until April 14th, 2023

 

Legal Notice #221 of 2022 – Extension of time for registration of charges until April 14th, 2023

Consumer Protection and Safety Act (82:34)

An act to make provision with respect to the protection and safety of consumers and others; this also includes additional functions of director for protection of consumers; consumer safety; enforcement; and other related matters

 

Corporation Tax Act (75.06)

An act to provide for the taxation of short term capital gains and to make better provisions for the taxation of company profits, and for matters incidental thereto or consequential thereon

 

Customs Act (78.01)

An act relating to customs. It includes the duties of customs, special provisions of the common market, rebates, loading and exportation of goods, warehoused goods and deposited in a customs area, prevention of smuggling, costing trade, and other related matters

Legal Notice #232 of 2022 – Common External Tariff (CET) suspension for list of goods until December 31st, 2023

 

Legal Notice #2 of 2023 – Waiver on customs taxes for CCTV Cameras

 

Legal Notice #66 of 2023 – Guidelines for the exportation of copper – expires on February 24th, 2024

Exchange Control Act (79:50)

An act to provide for the administration of a system of exchange control and matters incidental thereto; this includes gold and foreign currencies; import and export restrictions; and other related matters

 

Excise Act; General Provisions (78.50)

An act relating to excise duties

 

Fair Trading Act (81.13)

An act to provide for the establishment of a Fair Trading Commission, to promote and maintain fair competition in the economy, and for related matters.

 

This act was proclaimed in Parliament on February 10th, 2020.

 

 

Finance Act. No 21 of 2022

Act amended to enact Budget Measures announced in 2022/2023 fiscal package

Refer to Budget Measures 2023 Section

Finance Act. No 23 of 2022

Act amended to enact Budget Measures announced in 2022/2023 fiscal package

Refer to Budget Measures 2023 Section

Fiscal Incentives Act (85.01)

An act to provide for fiscal incentives to industry, in accordance with the Agreement on Harmonization of Fiscal Incentives to industry. This includes approved products and benefits, approved enterprises, importation of goods by approved enterprise, corporation tax provisions, and other related matters.

 

Food and Drugs Act (30.01)

An act respecting food and drugs; prohibition against the sale of harmful, unfit, adulterated or unsanitary food, drugs, cosmetics and devices; maintenance of food, drug, cosmetic and device standard; prohibition against unsanitary conditions as regards to food, drug and cosmetics; the administration and enforcement, and other related matters

 

Income Tax (In aid of Industry) Act (85:04)

An act to make provisions for relief from Income Tax in aid of certain industries and the provision of workmen’s homes; this includes industrial buildings and structures; oil refineries – machinery and plant; mines, oil wells; submarine oil wells; production business on land; patents; and other related matters

 

Income Tax Act (75.01)

An act to impose a tax upon incomes and to regulate the collection thereof; this includes the administration, charging provisions, the basis of assessment, computation of income, tax on distributions and other payments, repayment of tax, returns: by whom to be made, and other related matters

Legal Notice #56 of 2023 – extension of prescribed period until March 17th, 2023

Metrology Act (82.06)

 

An act to re-enact and revise the laws respecting Weights and Measures and to give effect to the International System of Units (SI Units). This includes units of measurement, use of units of measurements in connection with trade, representation units of measurement, measuring devices used for trade, register of public measuring devices, forgery, and other related matters

 

Minimum Wages Act (88:04)

An act respecting minimum wages and terms and conditions of employment; this includes a fixed minimum wage; the appointment of the Minimum Wages Board, its composition, functions, term, meetings, staff, etc; effect of minimum wages offer, complaints by workers; and other related matters

 

Miscellaneous Tax Act (77.01)

An act to provide for raising revenue by the imposition of certain taxes, and for matters connected therewith

Legal Notice #3 of 2023 - waiver of online purchase tax on CCTV cameras

National Insurance Act (33.01)

An act related to the national system of insurance to protect the working class against loss of income relating to sickness or unemployment

 

Old Metal and Marine Stores Act (84.07)

 

Amendment:

Scrap Metal Act of 2022

An act that governs the trade of scrap metal

 

Pesticides and Toxic Chemicals Act (30.03)

An act to regulate the importation, exportation, storage, manufacture, sale, use and transportation of pesticides and toxic chemicals and to provide for the establishment of the Pesticides and Toxic Chemicals Control Board and for matters incidental thereto; this include the establishment of the board, functions, prohibitions, registrar of pesticides and toxic chemicals, designation of public officers as analysts, inspectors and medical examiners and appointment of other officers, and other related matters

 

Plant Protection Act (63.56)

An act to make better provision for the control of diseases and pests injurious to plants

 

Property Tax Act (76.04)

 

Amendment:

Property Tax Act of 2022

An act to make provision for the assessment, rating and taxation of land for matters incidental thereto

 

Sprits and Compound Act (87:54)

An act relating to the Manufacture, Removal, Warehousing and Sale of Sprits and Compounds of Spirits; this includes the licenses to distil sprits; regulations for distillers; dealers in stills; warehousing; removal and exportation of spirits; compounds, bay rum and perfumed spirts; medicinal spirits; vinegar; methylated spirits; and other related matters 

 

Standards Act (82.03)

An act to provide for the preparation and promotion of standards in relation to goods, services, processes and practices by the establishment and operation of a Bureau of Standards, to define the powers and functions of the Bureau of Standards and for matters incidental thereto

Legal Notice #237 of 2022 – Standards declared by the T&T Bureau of Standards

 

Legal Notice #238 of 2022 – Revocation of Standards by the T&T Bureau of Standards

T&T Revenue Authority Act. No 17 of 2021

An act to transform the tax collection system to ensure more efficiency and transparency

 

T&T Special Economic Zones Act of 2022

This amended act provide for the designation, development, operation and management of Special Economic Zones, the establishment of the Special Economic Zones Authority and the repeal of the Free Zones Act, Chapter  (81.07)

 

Tobacco Control Act (30.04)

An act to prevent tobacco use by children; regulate tobacco use by individuals; enhance public awareness of the hazards of tobacco use and ensure that individuals are provided with information to make more fully informed decisions without using tobacco; protect individuals from exposure to tobacco smoke; prohibit and restrict promotional practices; prevent smuggling of tobacco; provide for regulation of tobacco products to mitigate against the harmful effects of tobacco; and provide for other related matters

 

Value Added Tax Act (75.06)

An act to provide for the imposition and collection of a value added tax, to abolish taxes in goods and other impositions, and for related purposes

Legal Notice #1 of 2023 – waiver on VAT on CCTV Cameras

 

BILLS (to be proclaimed)

DESCRIPTION

National Statistical Institute of Trinidad and Tobago Bill. No 16 of 2018

An act to repeal and replace the Statistics Act, Chapter 19:02, establish a National Statistical Institute of Trinidad and Tobago and for related matters

Public Procurement and Disposal of Public Property Bill. No 27 of 2020

 

Amended:

Act No. 27 of 2020

 

Legal Notice #29 of 2022 – Regulations of Act

An act to provide for public procurement, and for the retention and disposal of public property, in accordance with the principles of good governance, namely accountability, transparency, integrity and value for money, the establishment of the Office of the Procurement Regulation, the repeal of the Central Tenders Board Act, Chapter 79:91 and related matters

Trade Marks Bill. No 5 of 2015

An act to repeal and replace the Trade Marks Act, Chapter 82:81 and to provide for the law relating to trademarks and related matters

 

 

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