Computerization of Jamaica's Tax Administration is an integral part of the modernization and reform process which began in the late 1990s and the Tax Administration Department, an agency of the Ministry of Finance, is now focusing on electronic service delivery of revenue generating processes.
These revenue processes include the filing of Tax Returns and Service Fees, and the Collection of Taxes at Collectorates island-wide as follows:
Taxation Returns-Based Processes
- Special Consumption Tax (SCT) and General Consumption Tax (GCT)
- Corporate, Self-Employed Income Tax and PAYE
- Land & Property Tax
- Education Tax, National Insurance
- HEART Transactions
Service Fee-Based Processes
- Motor Vehicle Registration Plates Fees and Registration Books
- Motor Vehicle License Duty and Certificate of Fitness Fees
- Traffic Ticket Payments
- Hotel License Fees
- Betting Gaming & Lottery Transactions
- Payment of Contractor Levy
- Trade and Other License Applications
Streamlining for E-Payment
Computerization of the Tax Administration, now 85% complete, should be concluded by the end of 2004. The major objectives of this initiative are to promote effective management of taxpayers' account information, encourage compliance, reduce overcrowding in tax offices by introducing convenient, alternate payment options and channel resources into critical areas such as enforcement of tax laws.
A major project to simplify all forms and documentation related to revenue collection has recently been completed and a phased programme for electronic filing of taxes and payments will commence shortly.
Phasing of e-Payments
Electronic filing of returns for the payment of General Consumption Tax will be introduced in the first phase of the roll-our of e-government services
Phase two will include Corporate and Self Employed Income Taxes, Individual Taxes, HEART Transactions and National Insurance payments.
Electronic Transactions Act
The introduction of E-Government services in Tax Administration awaits passage of the Electronic Transactions Act. The filing of taxes now requires a traditional signature on the accompanying documentation. This new Act will legally recognize documents filed electronically with digital signatures. The new legislation should be in force before the end of 2004.
More information: https://www.jamaicatax-online.gov.jm/