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.
Tax Compliance Certificate (TCC)
Tax Compliance Certificate is needed to ensure that an individual/organisation is tax compliant and that all tax-liabilities and wage related statutory deductions are up to date where applicable. It further serves to encourage voluntary compliance.
You will find that a TCC is required for many business transactions. For example, all importers who need to submit an import entry to clear goods through Customs will need a TCC. If you wish to tender for a Government Contract , you will need a TCC. A TCC is also required when applying for the following licenses & permits:
- Quarrying License
- Customs Brokers License
- Citizenship or Work Permit
- Security Firm Registration
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 https://www.jamaicatax.gov.jm/tcc/.