Filing to begin on GCT on Government Purchases
The new policy, which came into effect on June 1, 2014, now requires government entities to pay GCT on purchases. The new law stipulates that ministries, departments, agencies and some public bodies be registered as Tax Withholding Entities (TWEs) and requires them to withhold the GCT from their suppliers, provide suppliers with a Withholding Tax Certificate and make the payments to Tax Administration Jamaica (TAJ).
TAJ’s system has been configured to allow the TWEs to now begin uploading the withholding tax certificates issued during the month of June. The government entities are expected to complete this exercise by July 21, following which suppliers will be able to file their GCT returns electronically showing WTCs being claimed as credit. It should be noted that suppliers must file their GCT returns online in order to claim the credit reflected on withholding tax certificates.
For further information persons may call the Tax Administration Customer Care Centre at 1-888-Tax-Help (1-888-829-4357) or visit the website www.jamaicatax.gov.jm.
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