All persons or businesses that are engaged in taxable activities are required to apply for registration under the GCT Act. To register for GCT, every business or person must have a TRN for the sole proprietor and all directors, and must state gross value of sales ($) per month and per year. Applications may be made at any Inland Revenue Department islandwide. For further information on GCT check their website at: http://www.jamaicatax.gov.jm.
Requirements for obtaining a Tax Compliance Certificate (TCC)
- Visit Inland Revenue Department’s Compliance Section for interview
- Completed TCC application form which is available online
- Original receipts (and copies) since January of the current year for payment of the following:
- P.A.Y.E (Income Tax, Education Tax)
- Company/Individual Income Tax
- Education Tax (Self-employed individuals)
- General Consumption Tax (SCT)
- H.E.A.R.T. Contributions (also Remittance Advices stamped and by Collector of Taxes. Especially important if trainees are employed.)
- National Housing Trust (NHT) contributions
- National Insurance Scheme (NIS) contributions
- Clearance letters from NHT, HEART and NIS Offices and from the Inland Revenue Department for individual Income Tax, Company Income Tax, Education Tax, GCT and SCT.
- Certified copies of all arrangements to pay
- Taxpayer Registration Number (TRN For further information visit the Inland Revenue website at http://www.jamaicatax-online.gov.jm/”