Tax Administration Jamaica (TAJ), through its Intelligence, Investigation & Enforcement
Unit (IIEU) continues its efforts to broaden the tax base through the use of third party
leads. TAJ has identified a number of taxpayers, through its data mining activities who
have transactions of various economic value and have not filed a Tax Return.
The IIEU will be carrying out enforcement activities geared towards capturing these
persons in the tax net. Notices will be served on these taxpayers to have Returns filed
within fifteen (15) days of the receipt of such notice.
Taxpayers who do not respond to the Notices served will be prosecuted.
The Tax Authority is reminding taxpayers in receipt of income, profits or gains as defined
by the Income Tax Act and who have not filed a Tax Return for such income, profits or
gains in accordance with the Income Tax Act, that such non-compliance is an offence
and is liable for prosecution.
Delinquent taxpayers are further reminded that not filing a Tax Return in accordance
with the Income Tax Act is an offence as stated in Section 70(4).

The Act states that, “if any person on whom any such Notice is served fails without
reasonable excuse to comply with the requirements of the Notice, he shall be guilty of
an offence and shall be liable –
(a) on summary conviction in a Resident Magistrate’s Court –
I. in the case of a first offence, to a fine not exceeding two million dollars
and, in default of payment thereof, to imprisonment for a term not
exceeding one year, and
II. in the case of a second or subsequent offence, to a fine not exceeding
five million dollars or to imprisonment for a term not exceeding five
years or to both such fine and imprisonment; and
(b) on conviction on indictment in a Circuit Court, to a fine and, in default of
payment therefore, to imprisonment for a term not exceeding ten years.
Tax Administration Jamaica is encouraging persons who may need further information
on the tax law and any tax related matter to contact our Customer Care Centre at
888-TAX-HELP (888-829-4357) or the nearest Tax Office.