CIAT: Inter American Center of Tax Administrations; Centro Interamericano de Administraciones Tributarias
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Tax System
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Administración Tributaria de Jamaica
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Countries
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Legislation
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Tax Rates
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Collection
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Treaties
Last update: September 2012 Technical Assistance Tax System (as of 2012) (1) The taxes under Central Government are: •
Income
Tax
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Stamp
Duty
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Assets
Tax
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Property
Tax
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Value
Added
Tax
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Special
Excise
Tax
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Import
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Transfer
Tax
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Education
Tax
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Betting,
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Gaming
DutiesCooperation Map
and
Lotteries
Travel Motor
Vehicle
Tax Tax
License
(2)
• Tax on Interest and Dividend Social Security Contributions are defined in the the Social Security Act of 1966. Tax Administration Initiative Portfolio Tax Administration Jamaica operates primarily under the auspices of the Revenue Administration Act (RAA). Nonetheless, while TAJ’s main function is the collection of revenue and all activities geared towards maximization of the collection of revenue e.g. through audits, compliance efforts, etc. it is also impacted by other pieces of legislation which introduce or amend tax laws to introduce revenue measures. TAJ is, therefore, executor, via the authority granted by these various acts of tax policy, on the collections and compliance side.
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