Jamaica - Apply for General Consumption Tax (GCT)

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Procedure

Apply In-Person

1. To Apply for the General Consumption Tax (GCT) Certificate or Notice, you should submit your complete application to the Taxpayer Registration Centre or the nearest TAJ tax office for processing. Please view the Tax Office contact details via this link: Link
2. Obtain the application form for GCT registration GCT-1 from the TAJ Tax Office/Collectorate or Revenue Service Centre or download it from TAJ’s website:Link (Form-1) or you can download the form directly via this link:Link
3. Read the provided instructions and complete the application appropriately and then obtain the required supporting documentation. Note that if you don’t have a Tax Registration Number (TRN) you will have to obtain one from the Tax Office
4. Go to the tax office to submit your application alongside your business TRN to the TAJ official at the service station
5. Once submitted, the official will check if your application is complete and forward it to the necessary authority for evaluation
6. Then the application will be reviewed and where the Commissioner-General is satisfied with the details on the application for registration (GCT‑1) he will register your application i.e., the business or person and issue the appropriate documents that meet your threshold: Notice of registration or Certificate of registration
7. If you are operating below the JMD10.0M Threshold: You will be issued a Notice of Registration and you are not permitted to collect General Consumption Tax when you are supplying goods or services.
8. If you are operating above the JMD10.0M Threshold: You will be issued a Certificate of Registration.
   

Application from Abroad

1. If you are abroad, obtain the application form for Individual TRN registration from the TAJ website through this link: Link (Form-1) or you can download the form directly via this link:Link
2. Complete the application form accordingly and attach your TRN to the complete form
3. Then mail the complete application to the Tax Administration Jamaica via their mailing address:

   Taxpayer Registration Centre

   Shops 26-27, Kingston Mall 

   Jamaica W.I.

4. Your application will be processed accordingly and if the commissioner is satisfied with your application you will be issued a Notice of registration or Certificate of registration

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Required Documents

• Complete application form
• Tax Registration Number (TRN)
• Company’s Certificate of Incorporation

Note: If you don’t have a TRN, you must apply for one at the Tax office

Office Locations & Contacts

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

Eligibility

• All persons engaged in a taxable activity are required to apply for registration under the GCT Act. A person is defined as An Individual, a Company or a Partnership
• A taxable activity is any activity carried on in the form of a business, trade, profession, vocation, association, or club, which is carried on continuously or regularly by any person whether or not for a monetary/financial profit, and involves, or is intended to involve, the sale/supply of goods and services in Jamaica, to any other person for a consideration.

Fees

• The application is Free

Validity

• The registration is subjected to cancellation by the commissioner where he is satisfied that the person no longer carries on a taxable activity. He may also cancel the registration of a Registered Taxpayer if he is satisfied that the Registered Taxpayer no longer qualifies for registration as such.
• Before cancellation, the Commissioner-General will notify the Registered Person or Registered Taxpayer of his intention, stating the reason.
• Any person notified of a proposed cancellation may object.

Documents to Use

• Application form-1:Link

Sample Documents

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Processing Time

• The GCT will be processed within the same day of submitting your application

Related Videos

Videos explaining the procedure or to fill the applications.
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Instructions

Exemption from Registration
Anyone engaged totally in the following will not have to register for GCT:

• any activity carried on essentially as a private recreational pursuit or hobby
• any engagement, occupation, or employment under any contract of service or as a director of a company
• any good or service which is exempt from the GCT (Third Schedule of the General Consumption Tax Act).

Benefits of Being a Registered Taxpayer
When a person becomes a Registered Taxpayer, he will enjoy the following benefits under the GCT Act:

• Input Tax Credit - He will be able to claim a credit for GCT paid on his business purchases (input tax), whenever he supplies taxable goods.
• GCT Credits for Customers - Only a Registered Taxpayer can issue tax invoices to customers who are Registered Taxpayers so that these customers will be able to claim an input tax credit for purchases made.

Required Information

• Type of application
• Business name
• Business contact details
• Tax Registration Number (TRN)
• Gross income
• GTC taxable activities
• Declaration

Need for the Document

• The General Consumption Tax (GCT) is a value-added tax that is applied to the value of goods and services at each stage in the production and distribution chain. It is a consumption tax and is included in the final price the consumer pays for goods and services.

Information which might help

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Other uses of the Document/Certificate

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

External Links

• TAJ:Link

Others

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