8.1.3 PAYE Income tax record keeping failures
It is incumbent on employers to keep adequate PAYE Income Tax records for the purposes of supporting a Board of Inland Revenue audit, in the English language, and in the currency of Trinidad and Tobago.
Such records are required to be retained for a period of at least six years from the year of income they relate to, and anyone failing to keep the prescribed records shall be guilty of an offence, as described in 8.1.2.
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