Tax Administration Jamaica (TAJ), through its Intelligence, Investigation & Enforcement Unit (IIEU) continues its efforts to broaden the tax base through the use of third party leads. TAJ has identified a number of taxpayers, through its data mining activities who have transactions of various economic value and have not filed a Tax Return.
The IIEU will be carrying out enforcement activities geared towards capturing these persons in the tax net. Notices will be served on these taxpayers to have Returns filed within fifteen (15) days of the receipt of such notice.
Taxpayers who do not respond to the Notices served will be prosecuted.
The Tax Authority is reminding taxpayers in receipt of income, profits or gains as defined by the Income Tax Act and who have not filed a Tax Return for such income, profits or gains in accordance with the Income Tax Act, that such non-compliance is an offence and is liable for prosecution.
Delinquent taxpayers are further reminded that not filing a Tax Return in accordance with the Income Tax Act is an offence as stated in Section 70(4).
The Act states that, “if any person on whom any such Notice is served fails without reasonable excuse to comply with the requirements of the Notice, he shall be guilty of an offence and shall be liable –
(a) on summary conviction in a Resident Magistrate’s Court –
I. in the case of a first offence, to a fine not exceeding two million dollars and, in default of payment thereof, to imprisonment for a term not exceeding one year, and
II. in the case of a second or subsequent offence, to a fine not exceeding five million dollars or to imprisonment for a term not exceeding five years or to both such fine and imprisonment; and
(b) on conviction on indictment in a Circuit Court, to a fine and, in default of payment therefore, to imprisonment for a term not exceeding ten years.
Tax Administration Jamaica is encouraging persons who may need further information on the tax law and any tax related matter to contact our Customer Care Centre at 888-TAX-HELP (888-829-4357) or the nearest Tax Office.