Tax Administration Jamaica (TAJ) will implement the next phase of its mandatory efiling of Tax Returns on January 1, 2020. The group that will be mandated to electronically file at this time is the category of taxpayers filing Individual Income Tax( IIT) Returns including; Employed Individuals, Self-employed persons and Pensioners focusing on the following Returns;
- S04 with no Income Tax liability
who MUST now file online using the tax payment portal at www.jamaicatax.gov.jm.
To assist these taxpayers to meet this legal obligation, TAJ has been providing training support to persons identified in this sixth phase of the mandatory e-filing requirement. Taxpayers can therefore, make arrangements for eOne-on-One sessions to train themselves, their staff or request an Advisory Visit at their business locations to get assistance on the procedure to e-file Returns. Taxpayers are advised to contact the Taxpayer Education Unit at any Revenue Service Centre, their assigned Client Relationship Managers (CRM) at the Large Taxpayer Office, or the Customer Care Centre to register for e-fling or to arrange for the assistance. Additionally, a ‘How To’ guide for e-filing of Tax Returns is available online on the TAJ website at
This move is in keeping with TAJ’s continued focus on enhancing system capacity to capture data in a more accurate and timely manner, as well as to assist in the efforts to develop a more efficient tax system.
Data generated by the Revenue Administration Information System (RAiS) shows that currently, overall 42% of individuals have already been opting to file their IIT using the online tax portal. This data is supported by the statistical trend showing an increase in online filing for this category of taxpayer not previously required to file electronically, moving from a 7% percent filing rate in F.Y. 16/17, 17% in F.Y. 17/18, to 29% in the F.Y. 18/19.
Other Returns already mandated to be filed electronically include; Corporate Income Tax (CIT), General Consumption Tax (GCT), Employer’s Annual Return (S02) as well as all Returns by Large Taxpayers which all have 100% online filing compliance. These categories of taxpayers continue to benefit from the convenience of filing and paying their taxes online, as they are able to do so at any time from any location worldwide. Customers also realize a significant reduction in travelling costs and opportunity savings by avoiding lines associated with conducting business in a tax office.
The amendment to the Revenue Administration Act gives the Commissioner General the authority to require any person, to furnish a Return as considered necessary in such form and manner as directed.
Persons may contact the TAJ Customer Care Centre at 888-Tax-Help (888-829-4357) toll-free for further information or assistance.