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Customer Care Centre
Toll Free: 1-888-TAX-HELP (local)
Toll Free: 1-888-829-4357
Toll Free: 1-888-GO-JATAX (USA)
Telephone: (876)-902-9463
FAX: (876)-902-9494
Email: taxhelp@taj.gov.jm
Customer Care Centre
Toll Free: 1-888-TAX-HELP (local)
Toll Free: 1-888-829-4357
Toll Free: 1-888-GO-JATAX (USA)
Telephone: (876)-902-9463
FAX: (876)-902-9494
Email: taxhelp@taj.gov.jm

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September 1, 2015 Implementation of Withholding Tax on Specified Services

Issued by: Ministry of Finance and Planning
The Ministry of Finance and Planning is advising that the Withholding Tax on Specified Services which took effect June 1, 2015 will be implemented on September 1, 2015. The Withholding Tax on Specified Services targets persons liable to income tax but are noncompliant
and/or may not be in the tax data base.

It is expected that this tax measure will result in a broadening of the tax base, increased compliance, improved revenue collection and ultimately lower income tax rates, which is a commitment under the Government's broader Tax Reform.

The Withholding Tax will be imposed on specified services at a rate of 3%. The taxpayer will be entitled to claim as a tax credit, the amount withheld in the year of assessment. However, any excess credit for that year of assessment may be claimed, as a refund or be carried forward to be utilised in a future year of assessment.

The Withholding Tax on Specified Services is being introduced on a phased basis; the first phase will be applicable to: accounting, auditing, catering, consultancy(professional service by persons who are not acting in the capacity of an employee), decorating, engineering (architectural, electrical, mechanical and structural), entertainment, information technology, janitorial, laundry, landscaping, legal, management, repairs and maintenance – to buildings and motor vehicles, the rental or leasing of motor vehicles or equipment, transportation of people and goods, haulage of goods or tours, as well as any other service specified by the Minister by order published in the Gazette.

Tax Withholding Agents (TWA) permitted to Withhold Tax on Specified Services are Financial Institutions regulated by the Bank of Jamaica (BOJ) and the Financial Services Commission (FSC), tourism operators, utility and cable companies with annual gross revenue exceeding five hundred million dollars($500,000,000), including any entity with such revenue that is exempt from the payment of Income Tax. Statutory Bodies/Authorities, Ministries, Executive Agencies or any Agency or Department of Government are also liable to withhold.

Persons are advised to contact the Tax Administration Jamaica (TAJ) Technical Specialist Unit for further guidance or visit TAJ Portal.

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Tax Reminder: Sign up for TAX REM - to get text reminders about Motor Vehicle Registration and Certificate of Fitness expiry dates.

Motorists: You may renew your Driver’s Licence up to 30 days before your birthday.

Saturday Opening: The Portmore Tax Office opens on Saturdays 10:00am to 4:00pm.

Avoid the rush: To avoid the rush, DON’T wait until the busy month end to make tax payments or fees.

Electronic Drop Boxes: Cheque payments may be made using electronic drop boxes located at main tax offices.

Save Time! Why wait inline? File and pay GCT online.