How To Apply for General Consumption Tax (GCT) in Jamaica

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General Consumption Tax (GCT) By Yourself

In-Person

  1. For the General Consumption Tax Notice or Certificate, please submit your entire application to the Taxpayer Registration Centre. Link The Tax Office contact information can be viewed here.

  1. You can obtain the GCT registration application GCT-1 form from the TAJ Tax Office/Collectorate or Revenue Service Centre or you can download it from TAJ’s Website: link (Form-1); or you can directly download the form via this link: Links
  2. Follow the instructions to complete the application correctly. Then, obtain any supporting documentation. You will need a Tax Registration Number (TRN), if you do not have one, you must apply to the Tax Office.
  3. To submit your application, bring your TRN and business information to the tax office.
  4. Once your application has been submitted, an official will review it and forward it to the appropriate authority for evaluation.
  5. After reviewing the application, the Commissioner-General will review it and if satisfied with the details (GCT-1), he will register the application.
  6. If your operation falls below the JMD10.0M Threshold, you will receive a Notice to Register and you cannot collect General Consumption tax when you supply goods or services.
  7. A Certificate of Registration will be issued to you if your operation is above the JMD10.0M Threshold.

Application From Abroad

  1. You can either download the Individual TRN Registration Application Form from TAJ’s website via this link: Link (Form-1), or download it directly through this link Link
  2. Completion the application according to your requirements and attach your TRN along with the completed form
  3. Send the completed application to Tax Administration Jamaica using their postal address.
    Taxpayer Registration Center

    Shops 26-27. Kingston Mall
    Jamaica W.I.
  4. Your application will be processed according to the commissioner’s instructions. If your application is approved, you will receive a Notice or Certificate of Registration

 

 Required Documents For GeneralConsumptionTax(GCT)

  • Please complete the application form
  • Tax Registration Number (TRN).
  • Certificate of incorporation for company

Note – If you do not have a Tax Receipt Number (TNR), you will need to apply at the Tax office for one

Find Office Locations and 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 and 9th Floors, 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
Contact details for all offices: Link

 

 

What are the Eligibility

  • The GCT Act requires that all persons involved in a taxable activity must apply for registration. Person can be defined as an Individual, a company or a partnership.
  • Any activity that is taxable is one that is conducted in the form of a trade, profession, vocation or association and which involves or is intended to involve the supply/sale of goods or services in Jamaica to any other person for consideration.

 

Fees

  • The application is free

Validity

  • If the commissioner is satisfied that the individual is not carrying on a tax-paying activity, the registration can be cancelled. If he feels that the Registered Taxpayer is no longer eligible for registration, he may cancel the registration.
  • The Commissioner-General will inform the Registered Person/Registered Taxpayer about his intention to cancel, and the reason for the cancellation.
  • Anyone notified about a cancellation proposal may object.

Documents for Use

  • Application form-1:Link

Processing Time

  • GCTs will be processed the same day as your application.

 

Instructions

Registration Exemption
GCT registration is not required for anyone who is engaged in the following:

  • Any activity that is primarily a private hobby or recreational pursuit.
  • Any engagement, occupation, and employment under any contract for service or as a director in a company
  • Any good or service that is exempted from the GCT (Third Schedule under the General Consumption Tax Act).

The Benefits of Being A Registered Taxpayer
A Registered Taxpayer is a person who has the right to enjoy the following benefits:

  • Input Tax Credit – He can claim credit for GCT paid on business purchases (input taxes), when he supplies taxable products.
  • GCT Credits for Customers: Only Registered Taxpayers can issue tax invoices and these customers can claim an input credit.

 

Requirements Information

  • Type of application
  • Name of the business
  • Business contact details
  • Tax Registration Number (TRN).
  • Gross income
  • Activities that are taxable under the GTC
  • Declaration

 

 

You will need the document

  • The General Consumption Tax is a value-added taxes that is applied at every stage of the production and distribution chains to goods and services. It is a consumption tax that is added to the final price consumers pay for goods and services.

External Links

Source

Link

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