Home' Trinidad and Tobago Guardian : April 30th 2013 Contents A46
Guardian www.guardian.co.tt Tuesday, April 30, 2013
Who Is Required To File A TAX RETURN???
Section 76 of the Income Tax Act Chap 75:01 identifies those persons
required to file an Income Tax Return and includes -
o Every person liable to pay tax under the Act
o Every Partnership
o Every person who, in that or any previous year of income has made a
loss, which he may be entitled to claim as a deduction in that year or any
subsequent year of income
o Every person who derives income from trade, business, profession or
vocation or any other non-emolument source
Persons indentified above include all companies, incorporated or unincor-
porated, sole traders, professionals, self-employed persons, partners in a
partnership and all other persons in receipt of non - emolument income.
Who is NOT Obligated to File a Tax Return
o "An individual who is resident in Trinidad and Tobago, whose sole
source of income is from an office or employment or......................"
This refers to individuals who are in receipt of emolument (employment) income only.
PROVIDENCIALES---The British Navy has been
called in to help the Turks & Caicos Islands fend
off Haitian migrants.
Yesterday s statement from the Caribbean ter-
ritory s government says the Royal Fleet Auxiliary
ship Wave Knight has been patrolling at the request
of the governor s office after a recent flurry of
attempts by Haitian migrants to land in the British
Immigration officials sent nearly 300 impover-
ished Haitian migrants back to their homeland this
month after they attempted to enter the territo-
ry.Haitian migrants have been coming to the Turks
& Caicos for years, fleeing severe poverty. They
mostly try to reach the US, though some remain
in the territory as a low-income work force.
British warship patrols
waters of Turks & Caicos
AMSTERDAM---The Netherlands Queen Beatrix
thanked her people yesterday and urged them to
support her son, Crown Prince Willem-Alexander,
in a final address before she abdicates and he takes
over as king.
Beatrix, 75, is to sign the papers enacting the once-
in-a-generation change of royal titles this morning,
the central moment in several days of festivities that
are already underway.
"Now that my oldest son is to take over this fine
and responsible job tomorrow, it is my deep wish
that the new royal couple will feel themselves sup-
ported by your loving trust," the popular monarch
said in a nationally televised address. Willem-Alexan-
der s Argentine-born wife Princess Maxima will be
"I am convinced that Willem-Alexander will apply
himself with true devotion for everything a good
king is obliged to do."
Beatrix is hosting nobility from around Europe
and beyond yesterday evening for a dinner at the
newly renovated national museum, the Rijksmuseum.
Guests will dine in front of Rembrandt van Rijn s
masterpiece, the Night Watch.
Earlier in the day, the streets of Amsterdam began
flooding with orange in honour of the ruling House
of Oranje-Nassau, as government and noble guests
prepared for the ceremonies, and the people of the
country got ready for a huge party.
Dutch prime minister Mark Rutte told foreign jour-
nalists from more than 60 countries Sunday evening
that the week s events involve an "unprecedented
logistical and security operation" that was organised
in just three months. Beatrix announced her intention
to abdicate in January.
More than a million people are expected in Ams-
The airspace above Amsterdam was closed yes-
terday for three days. Dutch police swept Dam square
for bombs, with assistance from German agents with
gives farewell speech
Dutch Queen Beatrix, centre, and Dutch Crown
Prince Willem-Alexander, right, and his wife Princess
Maxima arrive for a banquet hosted by the Dutch
Royal family at the Rijksmuseum, Amsterdam, The
Netherlands, yesterday. AP PHOTO
5 saved, 2 missing after
balloon goes into Pacific
LIMA---A hot-air tourist balloon
carrying seven people in Peru has
fallen into the Pacific Ocean, and
authorities say they have rescued
five women while the craft s pilot
and another man remain missing.
Interior Minister Wilfredo Pedraza
says none of the people on the flight
were wearing life jackets.
Members of the Peruvian navy, air
force and police searched with hel-
icopters, boats and jet skis for the
missing men throughout the day Sun-
day. Authorities say the women sur-
vived because they stayed in the bal-
loon s basket, which floated. They
have been taken to a naval hospital.
Balloon company manager Luis
Fernandez says strong winds pushed
the balloon off its planned route along
the coast and out over the Pacific.
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