First Look

Guest Accommodation Room Tax Now In Effect



Tax Administration Jamaica (TAJ) | 2012-09-04 00:00:00

In keeping with the announcement by the Minister of Finance on June 6, 2012 in respect of a room tax on guest accommodations, Tax Administration Jamaica (TAJ) wishes to advise that the Guest Accommodation Room Tax (GART) came into effect on Saturday September 1, 2012.

This means that operators of guest accommodations falling in any of the following categories, will be required to collect and remit the tax to the tax authority on a new prescribed form, whether or not they are licensed under the Tourist Board Act:

 

  • Hotels
  •  Bed & Breakfast
  •  Villas & Apartments
  • Motels
  •  Guest Houses
  •  Resort Cottages
  • Time-shares

Operators of guest accommodations will charge the tax on any room (furnished for sleeping) occupied per night or shorter duration, and will pay over the tax to the Commissioner General, Tax Administration Jamaica before the end of the following month as follows:

 

  • US$1 for accommodations between 10 and 50 rooms.
  • US$2 for accommodations between 51 and 100 rooms.
  • US$4 for accommodations exceeding 100 rooms.


Diplomats on official assignment are exempt from paying the tax. Additionally, tax incurred in acquiring goods/services in the operations of the guest accommodations is not allowable as input tax credit.
For further information persons may contact our Customer Care Centre at 1-888-Tax-Help
(1-888-829-4357) toll-free or visit our website www.jamaicatax.gov.jm.

Please see Attached Pdf file below




Posted By :Meris Haughton

Company Name : Tax Administration Jamaica (TAJ)

Website :

Company Address : PCJ Building (4th Floor) 36 Trafalgar Road Kingston 10


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