Requirements for Application and Registration
When applying for a TRN, individuals, sole proprietors and the various types of organizations must submit specified documentation to support their application. It should be noted that only original and certified copies of documents are accepted. The required documentation for each type of applicant is outlined below.

Requirements for Individuals
Individuals must submit a completed and signed ‘Application for Taxpayer Registration (Individuals) – FORM 1’ with a valid form of identification (ID). Any of the following types of ID may be used.

• Passport
• Driver’s Licence
• National ID, Work ID, School ID, certified passport-size photograph or any other photographic ID which MUST be accompanied by a certified copy of the Birth Certificate and Marriage Certificate (if applicable). If applicant’s name was changed by Deed Poll, the Deed Poll is required.

Applicants using a Birth Certificate and a certified photograph for ID must submit their applications in person. However, if any of the other valid forms of ID is being used, which has the applicant’s signature, a bearer can submit the form. Where applications are received from overseas, a notarized copy of the identification (including full name, date of birth, photograph, signature and expiry date) must be submitted.

Requirements for Sole Proprietors
A Sole Proprietor (excluding companies) must submit a completed and signed ‘Application for Taxpayer Registration (Individuals) – FORM 1’ with the following:

• Valid ID (as stated before)
• National Insurance Scheme (NIS) Card
• Business Name Registration Certificate (BNRC) – if business has a Trade Name.

If the applicant’s trade name is different from his given name, the trade name/business name must be registered at the Companies Office of Jamaica (COJ), under the Business Names Act. If the individual already has a TRN, ONLY the Additional Information (Individuals) Form should be completed.

Requirements for Individuals Not Legally Competent - Minors (Persons Under 18 Years of Age)
The ‘Application for Taxpayer Registration (Individuals) – FORM 1’ should be completed and signed (or co-signed) by a Parent or Guardian and submitted with the following:

• Certified copy of the child’s Birth Certificate
• Certified photograph or ID of child
• ID and TRN of the Parent or Guardian
• Court Order or Voluntary Declarations for Guardian and Attestor

The identity of the child’s parent(s) can only be determined by the child’s birth certificate in the matter of signing the application form, if:

• Both parents’ names are on the birth certificate and they are available, either of them can sign or co-sign the application form.
• The mother is the only parent named on the birth certificate and she is available, then she will be the only parent who can sign (or co-sign) the application form. In a case where the mother is not available and the father is, he can sign or co-sign the application form, provided that the voluntary declarations are completed and signed.
• Both parents are unavailable, then the Guardian with the relevant documentation can sign or co-sign the application form.

In the absence of a Court Order, a Guardian will be required to sign a Voluntary Declaration stating that he or she is the Guardian of the child. To show his or her support, another person (an Attestor), not related to the Guardian, will also be required to sign a Voluntary Declaration. The Voluntary Declarations should be witnessed and stamped/sealed by a Justice of the Peace.

Requirements for Partnerships
The completed ‘Application for Taxpayer Registration (Organizations) – Form 2’ signed by a Partner must be submitted with the following:

• Business Name Registration Certificate (BNRC [If the Business Name is different from the Partners’ given names] a BNRC must be submitted). This is issued by the Companies Office of Jamaica.
• Verification of NIS Registration (NIS Letter or Payment Card)
• TRN and NIS for each Partner
• ID for Signatory Officer

Requirements for Companies
The completed ‘Application for Taxpayer Registration (Organization) – FORM 2’ signed by a Director or the Company Secretary must accompany the:

• Certificate of Incorporation

Companies that were registered before February 1, 2005

• Articles and Memorandum of Association (if the Directors are not named in the Articles of Association, either the Form 12, Form 13 or Form 23 under The Companies Act is required).

Companies registered as of February 1, 2005

• Articles of Incorporation (if the Directors are not named in the Articles of Incorporation, a Form 23 is required).
• Verification of NIS Registration (NIS Letter or Payment Card)
• TRN for each Director
• ID for Signatory Officer

Requirements for Overseas Companies
The completed ‘Application for Taxpayer Registration (Organizations) – FORM 2’ signed by an Authorized Officer or the Local Representative must accompany the:

• (a) Notarized copies of Registration or Charter Documents (if company is not registered in Jamaica)
• (b) Letter of Registration (if company is registered in Jamaica) from the Companies Office of Jamaica (COJ)
• Verification of NIS Registration (NIS Letter or Payment Card) if the company has employees in Jamaica
• Form 19 or 31 (issued by COJ) stating Local Representative if company is registered locally
• TRN for the Local Representative or Directors
• ID for Signatory Officer

Requirements for Estates
Estates are registered using an ‘Application for Taxpayer Registration (Organizations) FORM 2’. It is signed by either the Executor or the Administrator of the deceased‘s estate.
The following documents are required if:

A will was done

• Certified copy of Probate
• TRN for Executor(s)
• ID for Signatory Officer

NB: If the Will is probated overseas, the re-sealed Probate is required (probated Will re-sealed by the Supreme Court in Jamaica).

No will was done

• Certified copy of Letters of Administration
• TRN for Administrator(s)
• ID for Signatory Officer

Requirements for Industrial & Provident Societies
The completed ‘Application for Taxpayer Registration (Organizations) – FORM 2’ signed by an Authorized Officer must accompany the:

• Industrial & Provident Societies Certificate (issued by the COJ)

• Verification of NIS Registration (NIS Letter or Payment Card)
• TRN for each Officer named at Box 15/16
• ID for Signatory Officer

The term ‘Authorized Officer’ refers to Chairman, President, Director, Board Member.

Requirements for Strata Plans
The completed ‘Application for Taxpayer Registration (Organizations) – FORM 2’ signed by an Authorized Officer must accompany the:

• Certificate of Title [issued by the National Land Agency – Land Titles Division (formerly Titles Office)]
• Verification of NIS Registration (NIS Letter or Payment Card)
• TRN for each Officer named at Box 15/16
• ID for Signatory Officer

The term ‘Authorized Officer’ refers to Chairman, President, Director, Board Member.

Requirements for Pension Schemes
The completed ‘Application for Taxpayer Registration (Organizations) – FORM 2’ signed by an Authorized Officer must accompany the:

• Letter of approval from the Taxpayer Audit & Assessment Department (TAAD)
• TRN for each Officer named at Box 15/16
• ID for Signatory Officer

The term ‘Authorized Officer’ refers to Chairman, President, Director, Board Member.
Requirements for Trusts
The completed ‘Application for Taxpayer Registration (Organizations) – FORM 2’ signed by a Trustee must accompany the:

• Trust Deed
• TRN for each Trustee
• ID for Signatory Officer

Requirements for Other Types of Organizations

The completed ‘Application for Taxpayer Registration (Organizations) – FORM 2’ signed by an Authorized Officer must be submitted with the:

• Registration / Constituting document
• Verification of NIS Registration (NIS Letter or Payment Card)
• TRN for each Officer named at Box 15/16
• ID for Signatory Officer

The term ‘Authorized Officer’ refers to Pastors, Principals, Presidents.

Changes to Taxpayer Information
Where there is any change in the information relating to a taxpayer’s registration, the taxpayer concerned should, as soon as possible after the change occurs, inform the Taxpayer Registration Centre or any Collectorate islandwide of such change.

Persons updating their information must complete a TRN Supplemental Information (Individuals) form and present a valid form of identification. In addition, certified copies of the Birth and/or Marriage certificate and Deed Poll are necessary for changes or correction to names based on the nature of the change.

Companies changing their names are required to complete a TRN Supplemental Information (Organizations) form and submit a certified copy of the Business Name Registration Certificate or Certificate of Incorporation for Change of Name.

Penalties for non-registration

• The law requires that every person carrying out transactions with a Tax Department be registered and obtain a number.

• The law empowers the Registration Authority to request additional information it deems necessary for registration.
• It is an offence under the law for persons not to register. The fines are:
• Business: $5,000 or 1 month’s imprisonment
• Individual: $1,000 or 1 month’s imprisonment

Where to Register
Taxpayers may register at the following locations:

• Taxpayer Registration Centre

Tax Administration Services Department (TASD)
Ground Floor, Orange Square Building
12 Ocean Boulevard
Kingston Mall
Telephone: 922-7429, 922-3913, 967-3052
Fax: 922-1748

• Any Inland Revenue Office (Collectorate) islandwide;

Kingston; St. Andrew; Cross Roads; Morant Bay; Port Morant; Port Antonio; Buff Bay; Port Maria; Annotto Bay; Savanna-La-Mar; St. Ann’s Bay; Brown’s Town; Moneague; Falmouth; Jackson Town; Montego Bay; Lucea; Darliston; Black River; Santa Cruz; Mandeville Christiana; May Pen; Chapleton; Lionel Town; Spanish Town; Linstead; Old Harbour; Portmore.

Frequently Asked Questions
Q. Do I need to pay a fee when applying for a TRN?
A. No, there is no fee involved in obtaining a TRN.

Q. Is there an age limit for an individual applying for a TRN?
A. No, there is no age limit for a TRN. However, applications for children under the age of 18 years must be signed by a Parent or Guardian.

Q. Can someone who is not a Jamaican national or non-resident apply for a TRN?
A. Yes, anyone can apply for a TRN.

Q. If someone is overseas, can I apply for a TRN for him or her?
A. No, the person can download the application from the website and have it completed, signed and mailed to us (at the address below) with a notarized copy of their ID. If the person has an old Jamaican passport, the first four (4) pages should be copied.