Tax Administration Jamaica (TAJ) is advising government suppliers that they can now file their GCT returns (Form 4A, 4D, 4E) online. Effective Monday July 21, 2014 suppliers will be able to file their GCT electronically showing Withholding Tax Certificates (WTCs) being claimed as credit against output tax.
On June 1, 2014, a new policy came into effect that requires some government entities to pay GCT on purchases. This law stipulates that some ministries, departments, agencies and some public bodies be registered as Tax Withholding Entities (TWE’s).Once registered as (TWE’s) the GCT from their suppliers are to be withheld and they should 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 Tax Withholding Entities (TWEs) to now begin uploading the withholding tax certificates issued since the month of June.
GCT Registered Taxpayers who provide goods and services to government entities are reminded that the new policy of GCT being charged on government purchases is to be
reflected on their GCT return, starting with their return for the month of June which is due by the end of July.
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.