Citizen's Charter     

 

This Citizen’s Charter outlines what you can expect from Tax Administration Jamaica in terms of our service delivery and what we expect from you, our Customer. It will help you to understand:-

 

  • Your rights & obligations
  • Our established service standards
  • What you can do if you are dissatisfied with the service you receive from us

 

The Charter is for everyone who interacts with Tax Administration Jamaica.

 

GUIDING PRINCIPLES
 

Vision Statement

A world class Tax Administration


Mission Statement

To collect the revenues due in an equitable and cost effective manner, foster voluntary compliance, provide excellent service to our customers through an engaged and empowered staff.

 

Core Values

Integrity

Mutual respect

Professionalism

Accountability

Customer Centric

Team Work

 

 


OUR ROLE

The role of Tax Administration Jamaica is to collect the taxes due, in keeping with the policy directives of the Ministry of Finance & Planning, while ensuring that all requirements of the various Acts and Regulations are adhered to.

 

This charter explains what you can expect from us and what we expect from you. As an Administration we are committed to providing you with:-

 

  • Efficient and courteous service
  • Complete and accurate information concerning your tax matters
  • Equitable and fair treatment
  • A clear understanding of your rights and obligations
     

YOUR RIGHTS

  1. Fair and Equitable Treatment

You will be dealt with in an impartial and fair manner. Tax Officers will be courteous and professional. They will have integrity, be honest, be respectful of, and sensitive to the diversity of the Jamaican community.

 

  1. Information and Assistance

You are entitled to have up-to-date information on the operations of the tax system and the way in which your taxis assessed. You may keep abreast of the services offered by consulting our publications, visiting the website at www.jamaicatax.gov.jm or calling our Customer Care Centre at 1-888-TAX-HELP (1-888-829-4357).

 

  1. A Fair Hearing

You have the right to object to assessments raised and to appeal against decisions made by the Commissioner General. All appeals should be made to the Taxpayer Appeals Department (TAD). Disputes are settled and hearings are conducted free of charge.

 

  1. Good Service

You are entitled to prompt, professional, courteous and efficient service.

 

  1. Full Information and Disclosure

You will be taxed based on your total income and you will be made aware of how much you are required to pay. You should also have clear and accurate information on exemptions, relief and deductions that you are eligible for, as well as refunds that are due to you.

 

  1. Certainty

You are entitled to accurate, up-to-date information on tax rates, interest payable and penalties imposed as well as any changes to the law which may be relevant to the computation of your tax liability.

 

  1. Confidentiality, Discretion and Secrecy

Information made available to the Tax Administration on the affairs of a taxpayer will be kept confidential and will be used only for purposes specified in tax legislation.

 

  1. Question our Decisions

We will explain how to object to an assessment or decision we make.

 

WHAT WE EXPECT FROM YOU

  1. Honesty

You are expected to make full disclosure of your income from all sources to allow for proper assessment of your tax obligation.

 

  1. Cooperation

You are expected to cooperate with the Tax Administration by giving us correct and complete information when we ask for it.

 

  1. Accuracy and Respect for Deadlines

We expect you to file your returns and pay your taxes on time. Taxpayers who are experiencing difficulty in complying with this obligation are encouraged to discuss their circumstances with their Collector of Taxes.

 

  1. Good Record Keeping

You are expected to keep accurate and up-to-date records. You should ensure that all records of financial transactions are kept for a minimum of six years. This is important for verification purposes. This practice not only makes good business sense but will also assist you in your financial planning and business decisions.

 

WHAT YOU CAN EXPECT FROM US

1. Response Time

  • Facsimile and written correspondence will be acknowledged within two (2) working days with a telephone call, where possible and a written response within ten (10) working days, where necessary. Where a time-frame cannot be met, a full explanation will be sent to the taxpayer.
  • Voice mail and e-mail messages will be acknowledged within two (2) working days.
  • Where a Taxpayer requires information or an explanation on an account or a transaction which may necessitate research/investigation, the request will be handled by the respective Section/Unit.

 

2. Receiving Clients for Appointments

  • Taxpayers will be acknowledged within one (1) minute of arrival in the waiting area. If a visitor cannot be attended to, he/she will be advised accordingly and directed to the nearest available seating area.
  • Taxpayers will be kept informed of the reason(s) for delay if the wait is longer than five (5) minutes.
  • Taxpayers will be seen within ten (10) minutes of the agreed time of a pre-arranged appointment. A reason will be provided where wait becomes necessary.

 

3. Telephone Service

  • Telephones will be answered within three (3) rings.
  • Officers answering the telephone will identify the Section/Unit and him/herself in a polite and professional manner.
  • Taxpayers making telephone enquiries will not have to interface with more than two (2) employees.
  • Taxpayers will be given the choice to hold, to call back or leave a message for the party whom they are trying to reach. If placed on hold, it will be for no longer than one (1) minute.

 

4. General Service Standards

SERVICE

ACTIVITY

TRANSACTION TIME

OPERATIONS

Motor Vehicle Transactions

DRIVER’S LICENCES

 

Driver's Licence Application (New)

40 Minutes

Renewal of Driver’s Licence

40 Minutes

Lost/Substitute Driver’s Licence

15 working days

Provisional Driver’s Licence

40 Minutes

International Driver’s Licence

40 Minutes

FEES

 

Motor Vehicle Registration (New)

40 Minutes

Renewal of Licence Sticker

25 Minutes

Lost/Substitute Motor Vehicle

Documents

25 Minutes

Motor Vehicle Title Application

25 Minutes

Motor Vehicle Transfer

35 Minutes

Purchase of Registration Plates

25 Minutes

General Consumption Tax (GCT)

Process GCT Application for Registration

25 Minutes

Taxpayer Registration Number (TRN)

Application

20 Minutes

New (Individual)

20 Minutes

New (Organization)

20 Minutes

Modification

20 Minutes

Trade Licence

Application for Trade Licence

25 Minutes

Renewal of Trade Licence

25 Minutes

Property Tax

Payment of Property Tax

25 Minutes

Research

20 Minutes

Tax Compliance Certificate (TCC)

Application for TCC

 

In person

60 Minutes

Via website

24 hours

Stamp Duty & Transfer Tax

ASSESSMENT

 

Express Documents

20 Minutes

Normal Documents

 3 – 5 days

Property Documents

1 – 26 days

TRANSFERS

DELIVERY TIME

Perfect Applications

(where values are accepted without requiring inspection)

1 – 5 days

Applications which require inspections(corporate area)

5 – 10 days

Applications which require inspections(outside the corporate area)

21 days

ESTATES

DELIVERY TIME

Perfect Applications

(where documents are complete when submitted)

60 days

If incomplete, first contact letter issued

10 – 15 days

Refunds

Processing Claims

(Payments will be made as soon as funds are made available on a first in first out basis).

90 days

NB. The standard transactions times DO NOT include wait time.

 

COMPLAINTS PROCEDURE

If you are not completely satisfied with the service you have received, you should:-

 

  • Inform the Officer with whom you are transacting business and if you are still not satisfied, have further discussions with him/her in the presence of his/her Supervisor.

 

  • Write to the relevant Deputy Commissioner General outlining the circumstances. Your concerns will be investigated and we are committed to replying to you within fifteen (15) working days of the receipt of your written communication.

 

o  Deputy Commissioner General -Operations

o  Deputy Commissioner General -Legal Support

o  Deputy Commissioner General -Management Services

 

Tax Administration Jamaica

Head Office, PCJ Building (4th floor)

36 Trafalgar Road, Kingston 10

Tel:(876) 906-2478

Fax:(876) 754-9593

 

  • If you are still dissatisfied, you may write or call the:

Commissioner General

Tax Administration Jamaica

Head Office, PCJ Building (4th floor)

36 Trafalgar Road, Kingston 10

Tel:(876) 906-2478

Fax:(876) 754-9593

 

  • In the event that you are still dissatisfied with the level of service and/or suggested solutions received from Tax Administration Jamaica, then write or call the :

 

Standards and Monitoring Officer

Public Sector Modernisation Division

Cabinet Office

2a Devon Road, Kingston 6

Tel:(876) 920-8880-5

Fax:(876) 929-0473

Email: michele.gordon-somers@cabinet.gov.jm This email address is being protected from spam bots. You need JavaScript enabled to view it.

 

  • Complaints may also be forwarded to the:

Office of the Public Defender

             78 Harbour Street, Kingston

             Tel:(876) 922-7089

Query?

Property Tax Query