Refunds

CATEGORIES OF REFUND

1. Income Tax
2. With-Holding Tax
3. General Consumption Tax

KEY TO FORMS USED
DOCUMENTS REQUIRED FOR EACH CLASS OF REFUND

Income Tax
Study Leave Cases
Self Employed Individual
Company Cases
Expatriate Cases
Expatriates (Teachers, Research fellows or Lecturers Recruited from UK or USA)Pensioners/Golden-agers
Residents
Non-Resident

Redundancy Cases
Unemployment Cases
Certified Disabled
Minors
Commissioned Sales Agent (E.G. Insurance Sales Agents)
Other PAYE Cases
Exemption (Residents)
Exemption (Non Residents)

CATEGORIES OF REFUND
 

1. INCOME TAX

   ​Study Leave Cases
   Self Employed Individuals
   Companies
   Expatriate Cases
   Pensioners/Golden-agers
     - Residents
    ​ - Non Residents
   Redundancy Cases
   Unemployment Cases
   Certified Disabled
   Minors
   Other PAYE Cases e.g.  Employers
   Commissioned Sales Agents e.g. Insurance Sales Agents

2. WITH-HOLDING TAX  
   Exempt Bodies
   Prescribed Bodies 

3. GENERAL CONSUMPTION TAX
   Registered Taxpayer (Return)
   Non-registered Taxpayers (Claim Form

KEY TO FORMS USED

• TRN - Taxpayer Registration Number
• P24 - Certificates of Pay and Tax Deducted
• P45 - Certificates of Pay and Tax Deducted for the current year
• IT01 - Return of Income and Tax Payable Individuals (Self Employed)
• IT02 - Return of Income and Tax Payable Organizations (Bodies Corporate)
• IT03 - Return of Income Tax Payable Organizations (Other Bodies)
• IT04 - Return of Income Tax Payable Organizations (Life Assurance Companies)
• IT05 - Return of Income and Tax Payable (Individuals, PAYE, Pensioners)
• IT06 - Employer’s Annual Return
• IN - Claim to Repayment of Jamaican  Income Tax  (non-resident in Jamaica)
• TAS1 - Monthly Return of With-holding Tax on Interest by Prescribed Persons and other Bodies.
• TAS5 - Quarterly Return of With-holding Tax on Interest by Prescribed Persons and other Bodies.
  • Schedule 1 - Details of trading to be used for Income Receipts Less than or equal to $1M.
  • Schedule 2 - Capital Allowances Schedule
  • Schedule 3 - Employee expenses claim
  • Schedule 4 - Details of Income other than Income from Trading  e.g. Interest divided
  • P22 - Repayments during unemployment

DOCUMENTS REQUIRED FOR EACH CLASS OF REFUND

INCOME TAX

Study Leave Cases

1. Confirmed TRN
2. Completed IT05 for each year of study leave
3. Loan/Bond Agreement
4. P24 for each year in which salary was paid while on study leave
5. Letter of Award stating the commencement and termination date of the course of study.
6. Resumption letter signed by the employee and acknowledged by the employer.
7. Letter advising of vacation leave entitlement at the commencement of the course and whether leave was utilized during the course of study.

Self Employed Individual

1. Confirmed TRN
2. Completed IT01 Form
3. P24 from employer if income includes emoluments.
4. Financial Statement of Schedule 1, 4.
5. With-holding Tax/Dividend Certificates
6. Capital allowances schedule (Schedule 2)
7. Income Tax Computation

Company Cases

1. Confirmed TRN
2. Financial Statement
3. With-holding Tax or Dividend Certificates
4. Completed IT02 Form
5. Income Tax Computation
6. Capital Allowances Schedule (Schedule 2)
7. Copies of Contractors levy receipts where applicable

Expatriate Cases

1. Confirmed TRN
2. P45 for the current yearof employment
3. P24 for the past years of employment
4. Work Permit/Exemption Letter
5. Copy of employment contract
6. Passport (valid) verifying residency
7. Plane Ticket or Itinery
8. Completed IT05 Form for relevant years

Expatriates (Teachers, Research fellows or Lecturers Recruited from UK or USA)

1. Confirmed TRN
2. Contract; stating the period of employment. (State whether or not they were recruited from abroad by the Jamaica Government)
3. Letter of invitation

Pensioners/Golden-agers

Residents:

• Confirmed TRN
• Proof of Age (Birth Certificate, Passport/National Council for the Age ID)
• Proof of Pension(s)  (NIS, Accountant General/Overseas)
• With-holding Tax Certificates from Financial Institutions for each year of claim
• P24 if the Taxpayer is receiving a salary/pension for each year of claim
• Completed IT05
• Proof of any other income earned (e.g., rent, directors fee etc.,)
• Interest statement for any accounts that were previously exempted.

Non-Resident:

1. Confirmed TRN
2. Proof of Non Resident Status (i.e.) Passport, Green Card, Driver’s License or any other document proving non-resident status.
3. Proof of age for persons age 65 and over.   Documents accepted are:
   1. Birth Certificate
   2. Passport
   3. Driver’s License
4. Proof of Pension

§         NIS Stubs or NIS statement for each year of claim

§         P24’s from Accountant General for each year of claim or December’s pay slip.

§         P24’s stub for any other local pension

§         Pension statement from paying institution where pension is paid from abroad

5. Completed IN Form for each year of claim
6. With-holding Tax Certificate from their Financial Institution for each year ofClaim (must cover January – December).
7. Proof of any other income earned in Jamaica (e.g. rent, directors fee, profit)

REDUNDANCY CASES

1. Confirmed TRN
2. P45 for current year (stamped and signed)
3. P24 for 3 years prior to last year of employment (stamped and signed)
4. Completed IT05 Form

Redundancy Statement Detailing

1. Exact date employment commencement
2. Redundancy date
3. Total redundancy payment showing separate figures for statutory Deduction (NIS, NHT, Ed. Tax, Income Tax)
4. The amounts paid relating to the redundancy that was cluded in the gross pay on the P24/P45.
5. Details of vacation leave payment, notice pay and any other amounts paid stating clearly the tax deducted on these payments.

NB:  If redundancy is on medical grounds a letter from the Medical Practitionermust be attached to claim.

UNEMPLOYMENT CASES

1.      Confirmed TRN

2.      P24 signed and stamped by employer

3.      P45 for current year (stamped and signed)

4.      Completed IT05 Form

5.      Completed P22 Form

CERTIFIED DISABLED

1. Confirmed TRN
2. P24(s) for relevant years
3. Letter from Ministry of Labour & Social Security stating that individual is certified disabled
4. Completed IT05 Forms for relevant years

MINORS

1. Confirmed TRN
2. Letter from school stating  that person is attending school
3. Birth Certificate
4.  Completed IT05 Form

COMMISSIONED SALES AGENT (E.G. INSURANCE SALES AGENTS)

1. Confirmed TRN
2. Completed IT01 Form
3. P-24 for relevant years
4. Schedule 3

OTHER PAYE CASES

1. Confirmed TRN
2. Completed IT05 Form for each year of claim
3. P-24 for relevant years

EXEMPTION (Residents)

Note:  This is applicable for the current Year of Assessment only.  Past years must be claimed as Refund.

1.      Confirmed TRN

2.      Proof of Age – Birth Certificate, Passport/National Council for the Aged, ID, Driver’s License.

3.      Proof of Pension

4.      NIS Stubs/Statement

5.      Pay Advice (local paying agency)

6.      Proof of Pension

·        NIS Stubs/Statement

·        Pay advice (local paying agency)

·        Statement for payment made by overseas agency

7. Completed PO1 Form
8. Proof of any other income earned (e.g. Rent, Directors Fee, Profit)

EXEMPTION (Non Residents)

1.      Confirmed Taxpayer Registration Number (TRN)

2.      Proof of Age – Birth Certificate, Passport/National Council for the Aged, ID, Driver’s License

3.      Proof of Non-resident status (i.e.) Passport, Green Card, Driver’s License or any other document proving non-resident status duly notarized

4.      Proof of Pension: N.I.S. or any other local paying agency

5.      Completed IN Form

6.      Proof of any other income earned in Jamaica (e.g. Rent, Directors Fee, Profit)