Apply In-Person

1. To file for Individual Tax returns as a self-employed person, you should submit your complete application to the Tax Administration Jamaica (TAJ) or Tax office for filling. You can view TAJ’s contact details and offices via this link: Link
2. Obtain the application form for filing tax returns, Form S04, for the year 31st December of the period you intend to file for, from any tax office or download the form TAJ’s website: Link you will also need to obtain or download the declaration of estimated income, taxes and contributions payable (self-employed individuals), Form S04a. Or you can download the forms directly via the links provided in the “Document to Use” section below
3. You will also need to obtain the Quarterly Statutory Payment form, Form S03, from the tax office
4. Complete the forms correctly and obtain the required supporting documents for filing your tax returns
5. Visit the tax office and submit your complete application to the tax official at the service desk
6. The official will receive your complete application and compute your data to verify the details you have provided
7. Then you will be issued a printout containing the tax amount that you should pay for that income period
8. Go to the cashier and pay your income tax.
   

Apply Online - Pay Individual Taxes for Self-Employed Persons Online with Images

1. To file for income tax online as a self-employed person, visit TAJ’s website: Link
2. From the home page at the top right-hand side of the page select the option “Client Login” to be directed to the account logging in page or click on the “Login” tab
3. Enter your user name and password if you already have an account or click on “Create Account” to set up your account. On the new page, fill the required fields and click on “Next”
4. You will then receive a notice thanking you for creating your account, and issue your account password, and that the password has been sent to your email address
5. Now key in your password and sign in, then read and agree to the provide policy and you will be direct to the next page where you will be asked a password reminder question. Answer the question and click on “Save” then you will be directed into your account’s e-service portal
6. Then scroll to find “Apply for an e-Services Account” under “Other Non-Logon Services” or click on the “Apply for an e-Services Account” tab to be directed to the online registration form
7. Read the information provided under the e-service registration page and click on “Next” to proceed to the account details page.
8. Select if you wish to register as an Individual or Organization and complete the required details, then click on “Next” to move to the Security Questions page.
9. Answer all the security questions and click on “Next” to go to the Accounts Manager Details page
10. In this page, Complete details relating to the Account Manager and upload the required attachments by selecting the “Add” button. Note that the size of attachments here is limited to 5MB per file. If you wish to add other users to the account, select “Yes” and add the required details for the other person by selecting the “Add a Record” hyperlink. Records are added individually, therefore you will need to select “Add a Record” for each record you would like to add. If you don’t wish to add other users of the account just select no and click on the “Next” button to go to the summary page
11. Review the information you have provided and if you are satisfied, click on the “Submit” button and if you will to make corrections to the provided information, click on the “Previous” button
12. Once submitted, a configuration page will be displayed where you will read the information regarding your application and click on “OK” to return to the e‐Services page, or “Printable View” to print the confirmation message. Note that you should record the configuration number before you select “OK”
13. Once have complete and submit your account, the tax office will verify your application is correct, they will approve it and send you an approval notification with details setting up a password for your account
14. Set up your account’s password and login into your e-service account to file your returns online
15. Once in your account, select to file your returns as Sole-Trader and you will be directed to the online S04 form
16. Declare your information in the provided field and click on “Next” to move to the next page
17. Once you have entered all the required declarations click on “Submit” at the end of the form and all the data you have entered will be automatically computed and the system will show you the tax you are supposed to pay
18. Print your copy of the tax you are supposed to pay and visit the Tax office to pay the income tax as sole-trader

• Complete form S04
• Complete Form S04a
• Complete form S03
• Balance Sheet and Profit and Loss Account
• Copy of the individual's income tax computation.

Tax Administration Jamaica - Head Office
PCJ Bldg. 36 Trafalgar Road, Kingston 5
Tel: 922-5905
Fax: 754-9593
Customer Care Centre: 1-888-Tax Help (829-4357)
Website: Link

Tax Administration Jamaica Business Office - Oxford Road
NCB Towers, 6th & 9th Floor, North Towers
2 Oxford Road Kingston 5
Tel: 920-2310/920-2906
Fax: 929-7496

Tax Administration Jamaica Business Office - Ocean Blvd.
Office Centre Bldg. 12 Ocean Blvd. Kingston
Tel: 967-0000 Digicel: 619-1112
Fax: 948-0374

Tax Administration Jamaica Business Office - East Street
116 East Street, Kingston
Tel: 922-3470
Fax: 967-4750

All offices contact details: Link

• Sole traders who wish to file and pay their taxes in Jamaica

• Filling tax is free but you have to pay your income tax

• You file your taxes once per year

• Form S04: Link
• Form S04a: Link

Please attach sample completed documents that would help other people.

• File taxes are processed within someday

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
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width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Please provide other instructions related to the certificate/documents.
e.g. The state office holds birth records since january 1908.

• General information
• Summary of Income
• Deduction and Statutory income
• Available loses

• You are required by Jamaica law to pay your taxes as a sole-trader

Enter other informations which might help.

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

• TAJ: Link

More information which might help people.