Trinidad and Tobago has published the Miscellaneous Provisions (Tax Amnesty, Pensions, National Insurance, Central Bank, Companies and Non-Profit Organizations) Act 2019, which was assented by the president on 25 June 2019. The Act provides for amnesty from interest and penalties on outstanding tax due or returns to be filed for the years up to and including the year ending 31 December 2018, provided that the tax is paid, or the return is filed between 15 June and 15 September 2019. For the …