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Customer Care Centre
Toll Free: 888-TAX-HELP (local)
Toll Free: 888-829-4357
Toll Free: 888-GO-JATAX (USA)
Telephone: (876)-902-9463
FAX: (876)-902-9494

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TAJ Prosecutes Taxpayer for Unlawfully Collecting GCT


Tax Administration Jamaica (TAJ) through its Intelligence, Investigation and Enforcement Unit (IIEU) recently prosecuted Aladin Restaurant Ltd. and its director Mr. Mohamad Belal Almasri for breaching section 56 (5) of the General Consumption Tax (GCT) Act which states that, “a person, not being a registered taxpayer, who collects tax commits an offence and is liable on summary conviction in a Resident Magistrate’s Court to a fine not exceeding five million dollars or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.”


The tax authority led evidence that during the months of March, May and July 2018 the taxpayer Aladin Restaurant Ltd. and its Director Mr. Mohamad Belal Almasri, unlawfully collected GCT from its customers while not being a registered taxpayer. Aladin Restaurant Ltd and its Director plead guilty on October 08, 2018 to the offence in the Sutton Street Corporate Area Parish Court – Tax Court.


Tax Administration Jamaica has increased its drive to combat tax evasion and has through the Courts, summoned a number of taxpayers across the island to answer to charges of tax evasion pursuant to the GCT Act.


This action forms part of the sustained efforts by Tax Administration Jamaica to enforce the laws it administers, in order to improve trust and fairness within the system. Additionally, delinquent taxpayers are strongly advised, that failure to report income, profits or gains as defined within the Income Tax Act, will result in enforcement action by the tax authority utilizing the applicable provisions under the law.


Persons may obtain further information on the tax law and any other tax related matter by contacting the TAJ Customer Care Centre at 1-888-TAX-HELP (1-888-829-4357) or the nearest Tax Office or visit our website at

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