Trinidad and Tobago has published the Finance Act 2021 (Act No. 10 of 2021), which received assent (was enacted) on 14 July 2021. As previously reported, the Finance Act 2021 provides for the introduction of a tax amnesty regime that provides for the waiver of interest and penalties for years ending up to 31 December 2020 and for the period 1 January 2021 to 31 May 2021. The payment (prescribed) period is between 5 July 2021 and 17 September 2021.
Aside from the tax amnesty measures, the Fi…