The General Consumption Tax Act

GENERAL C O N S W T I O N TAX
THE GENERAL CONSUMPTION TAX ACT

ARRANGEMENT OF SECTIONS
1. 2.
Short title. Interpretation.
PART11
GENERAL CONSUMPTlON TAX
Imposition of General Consumption Tar

3. 4. 5.
Imposition of general consumption tax. Rate of general consumption tax. When general consuinption tax payable.
Time and Value ofsupply
6. Time of supply for purposes of general consumption tax. 7. Value of supply for puIposes of general consumption tax 8. Value of imported taxable supply for purposes of general con-
sumption tax PART 111

SPECIAL CONSUMPTION TAX
IMPOSITION OF SPECIAL CONSUMPTION TAX

8A. Interpretation. 9. Imposition of special consumption tax.
10. Rates of special consumption tax. 11. By whom special consumption tax payable. 12. When special consumption tax becomes due and payable.
Value ofPrescribed Goods I 3. Value of prescribed goods.
[The inclusion of this page is authorized by L.N. 87120041
Provisions relating to non-payment and remittance 01 Special Consumption Tm
14. Partial exemption from special consumption tax. 15. Circumstances in which no special consumwon tax payable. 16. Circumstances in which Commissioner may remit special consumptton tax. 17. [RepealedlbyAct21 of 1991.1
18. Meaning of supply. 19. Place of supply.
PART V
20. Calculation of tax. 2 1. Conversion of consideration in foreign currency. 22. Tax invoice etc. to be issued. 23. Provisions regarding payment of tax where registered taxpayer no
longer registered.
2 3 ~ Payment of tax in respect of tourist accommodation and services. 2 3 ~ .Payment of tax in respect of imported services. 24. Zero-rated taxable supply. 25. Exemption from tax.
PARTVI
Interpretation. Application for registration by persons carrying on a taxable activity. Registration Commissioner may require registration. Exemption h m registration Registration of partnership. Cancellation of registration. Person registered under Act to notify change of status.
[The inclusion o f this page is authorized by L.N. 8700041
PART
W I
ADMINISTRATIONOF TAX
Returns
33. Retums requiredfrom registered taxpayer. 34. Application for branch or division to file separate returns. 35. Commissioner may amend return.
Keeping ofRecords
36. Registered taxpayer to keep records.
Demand Notice and Assessments

37. Demand for payment of tax. 38. Commissioner may make assessment. 39. Assessment deemed correct except in proceedings on objection.
Objections
40. Registered taxpayer may object to assessment of tax.

Appeals
41.
Deferment and Refirnak

42. Deferment of payment of tax. 43. Refund to certain organizations.
i l in qkcial circumstances. 44. Refund of tax on motor spirit and diesel o 45. Refund of tax on taxable supply exported, etc. 46. Refund of tax paid in excess.
47.
Minister may remit tax.

Recovery o f Tax
48. Application of Tax Collection Act. 49. Recovery of tax shown on tax invoice,etc. 50. Recovery of tax fiom third party.
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GENERAL CONSUMPTION TAX

Powers of Authorized Person [Repealed byAct 20 o f 1999, S. 3.1 51.
f 1999, S. 3.1 52. [Repealed byAct 20 o
53. Authorized person m y take sample. PART VIII

Oflences and Penalties 54. Penalties. 55. Penalty, etc., may be added to tax. 56. OfTences.
PART I X
General
57. Documentaryevidence. 58. Responsibility of agent under Act.

59. Liabilities and obligations not affected by cessation of registration.
60. Power of Minister to amend Schedules. 6 1. Agreement to defeat intention and application of Act void. 62. Obli@tiOn for Secrecy. 63. Regulations. SCHEDULES.
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88i20031
GENERAL CONSUMPTION TRY
THE GENERAL CONSUMPTION TAX ACT

[22nd October, 1991.]
~ e g
PART I. PRELIMINARY
1.-(1) This Act may be cited as the General Consumption Tax Act. (2) Sections 26 to 32 inclusive (in this subsection referred to as "the relevant sections") and so much of section 2 as relate to the construction of the relevant sections and sections 40, 54 and 56 as relate to the enforcement of offences against the relevant sections shall come into operation on the 26th day of July, 1991. Interprets2 4 1 ) In this Act unless the context otherwise requires"absolute alcohol" means 100 per cent alcohol by volume; 2i11991 s.2 (a). "authorized person" means an officer of a revenue department as defined in the Revenue Administration Act, a member of the Jamaica Constabulary Force or any other officer authorized by the Commissioner of Taxpayer Audit and Assessment, and any person LN. 16~11999. acting in the aid of any such officer or member; "Commissioner of Taxpayer Appeals" means the L.N. Commissioner of Taxpayer Appeals appointed under 8W2002. section 11B of the Revenue Administration Act; "connected person" has the same meaning as in the Income Tax Act; "consideration" in relation to the supply of goods and services to any person, includes any payment made or any act or forbearance in respect of, in response to, or for the inducement of, the supply of any goods or services, whether by that person or by any other person;
16 011991, 21 of 1991, lo Oflm~ 4 of1997. f 1999 20 o s. 3.. 21 012001. 26 012009. 28 a l 2 W 9.2. ShM
"document" includes any electronic data, computer programmes, computer tapes, computer discs and microfilm; "factory" means any building or place licensed under section 25 of the Excise Duty Act; "goods" means all kinds of property other than real property, money, securities or choses in action; "hire-purchase agreement" has the same meaning as in the Hire-Purchase Act; "input tax" in relation to a registered taxpayer means(a) tax charged under section 3 (1) on the supply of goods and services made to that taxpayer or on the importation into Jamaica of goods and services by that taxpayer being goods and services required wholly or mainly for the purpose of making taxable supplies; or
2111991
s. 2 (c).
(b) tax charged under section 9 on the manufacture of prescribed goods or on the importation into Jamaica of such goods being prescribed goods acquired wholly or mainly for the purpose of manufacturing taxable supplies;
1011!~s
s. 2 (8) (i).
LN.
16511999.
2111991 S. 2 ( b ) .
"manufacture" means the process or method whereby goods are made by converting or fabricating raw materials or intermediate goods or both into a new or different product or articl; and "manufacturer" shall have a corresponding meaning; "open market value" means the amount of consideration in money (excluding tax) which the Commissioner of Taxpayer Audit and Assessment is satisfied would be payable in respect of a taxable supply by a person who is not a connected person in an arms length transaction; "output tax" means[The inclusion of this page is authorized by L.N. 8712004]
GENERAL CONSUMPTION T A X (a) tax paid by
a registered taxpayer on the manufacture by him of prescribed goods; or
( b ) tax charged by a registered taxpayer on a supply by him of a taxable supply;
per cent of alcohol by volume means the percentage of absolute alcohol expressed as a volume measurement contained in any mixture;
prescribed goods means goods specified in the Second Schedule; recipient in relation to a supply o f goods and services means the person to whom the goods and services are supplied; registered taxpayer means a person who is registered pursuant to section 27 and is liable to pay tax under this Act; services means the matters specified in the Fourth Schedule; tax means(a) general consumption tax imposed under section 3; or
CJZ
W a d
Scbcdulc
A : i \ g i a
Fourth Schedule
(b) special consumption tax imposed under

section 9;
tax invoice means an invoice issued under section

22;
taxable activity means any activity, being an activity carried on in the form of a business, trade, profession, vocation, association or club, which is carried on continuously or regularly by any person
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~Giuaionofthirpa~eise*ri~by L . N . ~ S / I W I
GEIVLIZAL CONSUMPTION TAX
whether or not for a pecuniary profit, and involves or is intended to involve, in whole or in part, the supply of goods and services (including services imported into Jamaica) to any other person for a consideration; but does not include-
(a) any activity carried on essentially as a private recreational pursuit or hobby;
(b) any engagement, occupation or employment under any contract of service or as a director of a company; or
(c) any activity specified in the Third Schedule;
taxable period in relation to a registered taxpayer means the period prescribed as the period in respect of which a return of tax is to be made: taxable supply means any supply of good4 and services on which tax is imposed pursuant to this Act: trustee includes a liquidator, executor or administrator, receiver and Trustee in Bankruptcy.
1011995 S. 2 (b).
(2) For the purposes of this Act(a) the process or method of manufacture includes(i) the generation of electricjty; (ii) the production of processed water; (iii) the retreading of tyres; (iv) the assembling or rebuilding of a motor vehicle using a new chassis;
(v) the dyeing. printing and finishing of fabrics; (vi) printing; ( b ) a taxable activity includes anything done in connection with the commencement or termination of that activity.
m e inclusionof this page is authorized by L N.95 I I9971
PART
GENERAL CONSUMP~ON T.u imposition of General Consumption Tax 3.-(1) Subject to the provisions of t h i s Act, there shall ~ mpdtio* of general be imposed, from and after the 22nd day of October, 1991, comumrc Lion t a x . a tax to be known as general consumption tax(a) on the supply in Jamaica of goods and services by a registered taxpayer in the course or furtherance of a taxable activity carried on by that taxpayer; and (b) on the importation into Jamaica of goods and services, by reference to the value of those goods and services. (1~) From and after the 2 n d day of October, 1991, ~ ! general consumption t a x shall be imposed on the second C sale in Jamaica of motor vehicles, as defined in section 11 o the Road Traffic Act, by a person other than a registered i t h the provisions of the second First taxpayer in accordance w Schedule. column of Group 1 1 1of Part I of the First Schedule. (18) General consumption tax shall be imposed on the k o g ik manufacture in Jamaica of motor vehicles, as defined in section 11 of the Road Traffic Act, by any person who is not a registered taxpayer, and the rate of such tax shall be the rate specified in relation to paragraph (e) of Group IV of Part I of the First Schedule. (2) General consumption t a x shall be paid by(a) a registered taxpayer; and (b) any other person, who imports into Jamaica any goods and SeNiCeS. (3) General consumption tax shall be payable in I O / I W S respect of the prescribed goods specified in Items 2, 3, 4, s. 3 6). Scmnd 5 and 6 of the Second Schedule. Schcdulc, (4) The prescribed goods specified in Item 1 of the ,o,,995 Second Schedule are exempt from payment of general con- S.3@). sumption tax.
~~~
[Lhe inclusion of thiq page is suthoriied b:; L.N. 146: 19991
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G E N E R A L CONSUMPTION T A X
4 . 4 1 ) General consumption tax shallcn) subject to paragraph
(b), be at the rate of fifteen
per Centurn;
(b) in relation to taxable supplies specified in the First Schedule, be at the rate specified in that Schedule.
(2) The Minister may, by order subject to affirmative resolution of the House of Representatives, amend the rates of general consumption tax referred to in subsection (1).
5. General consumption tax shall be due and payable(a) at the time when goods are entered for home con-
sumption under the Customs AcS and (6) in any other case, at the time o f supply. Time and Vulue of Supply 6 . 4 1 ) Except as otherwise provided in this section or i n regulations made under this Act, a taxable supply takes place for the purposes of this Part when(a) an invoice for the supply is issued by the supplier; or (b) payment is made for the supply; or (c) the goods are made available, or the services are rendered, as the case may be, to the recipient, whichever first occurs.
(2) Where goods are supplied(a) under an agreement for hire-purchase; or (b) under an arrangement whereby the recipient has an option to return the goods to the supplier, f this Act, when the supply takes place, for the purposes o the goods are made available to the recipient.
[Theinclusion of fhirpageinauthonzed bv L N 146119991
Tima o f
WnOIal mmyump[ien
*x.
W Q for ~ PUW of
GENERAL CONSUMPTION T A X
II
(3) Where goods or services are supplied progressively or periodically under an agreement that provides for the consideration to be paid from time to time upon the supplier giving invoices, the goods or services shall be regarded as being supplied at the time when-
an invoice for the supply is given by the supplier; or (b) payment is made for the supply; or
(U)
(c) payment for the supply becomes due, whichever first occurs.
(4) Where a contract for a taxable supply provides for the retention by the recipient of part of the purchase price pending satisfactory completion of the contract or part thereof, tax shall become payable on the part of the purchase price so retained when such payment becomes due to or is received by the supplier, whichever is earlier.
(5) Where a taxable supply is made under an agreement other than a hire-purchase agreement, and the taxable supply is appropriated for the use of some person other f the agreement in than the purchaser under the terms o circumstances where the total consideration is not determined at the time of appropriation, the supply shall be deemed to have taken place when payment of the considera. tion or part thereof becomes payable or is received or a tax invoice is issued, whichever first occurs.
(6)Where a registered taxpayer, by means of a machine, meter or other device operated by coin or token, makes a taxable supply for a consideration in money, the time of such supply shall be regarded as the time when such coin or token is removed from the machine, meter or other device by or on behalf of the registered taxpayer.
(7)Where a taxable supply is made by an insurer
2,,,99, S. 5 (b).
pursuant to a contract of insurance, a supply takes place for

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12
the purposes of this Act at the time when payment is made to a broker or insurer for that supply. (8) In subsection (7) contract of insurance includes a policy of insurance and renewal thereof but does not include a policy of life assurance, health insurance or reinsurance.
Value of supplv for purposes of eencral C 0 S ~ p -
tion tax. 21/1991 s. 6 (3) (I).

101 1 9 5 S . 5 (a).
21 / 1991 ,. S. 6 (a) (ill).
7.-(1) Subject to subsections (2) and (3), the value of a taxable supply (other than a taxable supply referred to in section 8) shall, for the purposes of this Part, be determined in the following manner(a) if the consideration for the supply consists wholly of money, then the value of the supply shall be the consideration, including special consumption tax, if any, but excluding general consumption tax; (b) if the supply is f o r consideration partly consisting of money, then the value of the supply shall be deemed to be its open market value; (4 if the supply is not the only matter to which the total consideration applies, then the value of the supply shall be taken as that part of the consideration applicable to the supply; or (d) if there is no consideration, the value shall be the cost incurred by the registered taxpayer in acquiring that supply.
s. 5 (b).
l 0 ! 1 9 9 5
First Schedule.
21!1991
S.6 (b).
(2) Where the consideration is payable by a connected person, then the value of the supply shall be taken to be its open market value. ( 2 ~ Where ) a taxable supply is a motor vehicle to f the First Schedule applies, the which Group IV of Part I o value of the supply shall be its open market value. (3) The value of a taxable supply used in the circumstances described in section 18 (2) shall be the cost incurred by the registered taxpayer in acquiring that supply. [The inclusion ofthis page is auUlorized by L N. 95/1997l
13
&-(U Subject to subsection (2), the value of a taxable v d w d wonsd supply imported into Jamaica shall, for the purposes of this h tarnbk supply for Part, be the aggregate ofP m of 6eneTal (a) the value of that taxable supply for customs duty coMwgtioll t u . purposes; (b) the amount of customs duty payable; (c) any additional stamp duty on inward customs 2111991 s. 7. warrants; and (d) any special consumption tax payable in respect of S. 1*/1*J 6 (c). that taxable supply, (2) Where a taxable supply i s imported into Jamaica by any person who is not a regstered taxpayer, the value of that supply shall be the aggregate of(a) the value specified in subsection (1); and (b) such percentage of that value as may be determined by the Commissioner, having regard to the price which the supply would fetch on a sale made by a retailer on the open market.
(3) Subsection (2) shall not apply to any goods which the Commissioner of Customs and Excise is satisfied are intended for personal use and not for resale.
PART
nI
SPECIAL CONSUMPTXON TAX Imposition ofSpecial Consumption Tax SA. In this Part and in Part IV "Commissioner" means r p w m m bon. the Commissioner of Taxpayer Audit and Assessment. L,N.
165/1999.
9. Subject to the provisions of this Act, there shall be imposed, from and after the 22nd day of October, 1991, a tax to be known as special consumption tax on the manufacture in or importation into Jamaica of prescribed goods.
[The inclusion of @his rage is authorized by L.N. 3!20011
o b fw ap ?m io a ln
COM.U~F
tion tax.
RL-17
14
Rat- o f spccial cnnsumplion tax. Second Schedule.
GCNERAL CONSUMPTION TAX
lO.-(l) Special consumption tax shall be payable at the rates specified in the Second Schedule.
(21 The Minister may by order, subject to a r m a t i v e resolution of the House of Representatives, amend the rates of special consumption tax referred to in subsection (1).
BY whom apec.al con. sumptiun

121
payahl..
11. Special consumption tax shall be payable(a) by every registered taxpayer who manufactures prescribed goods; and (b) by any person who imports prescribed goods into Jamaica.
12.41) Special consumption tax shall be payable(a) subject to subsection (2), in relation to prescribed
When
special conmmp!im $ax bccomrn due and
payable.
goods manufactured in Jamaica, immediately before such goods are removed from a factory or, in the case where the goods are permitted or required under the Excise Duty Act to be moved from a factory to an excise warehouse or a private excise warehouse, immediately before such goods are removed from that warehouse; or (b) in relation to prescribed goods imported into Jamaica, when such goods are entered for home consumption pursuant to the Customs Act.
(2) The Commissioner may, in relation to prescribed goods referred to in subsection (1) (a),authorize the payment of special consumption tax at such times and subject to such conditions as he may specify.
Value Of prescribed
pund.;.
Value of Prescribed Goods 13.41) The value of prescribed goods (other than the prescribed goods referred to in subsections (2) and (3) ) shall, for the purposes of special consumption tax, be determined in the following rnannermhe inclusion of this page ir authorized by LN. 3/2001]
G E ! V I . R A L C 0 , S S t i h l i T I O ~ VT A X
IS
(a) if the goods are imported into Jamaica, the value
shall be the aggregate o f (I) the value ot the foods as determined under the Customs Act; and (ii) the amount ol customs duty payable; and tiid any additional stamp duly on mwards 21/1991 5 . x1.I (11 customs warrants; (b) if the goods are manufactured in Jamaica, the value 2 1 ;1991 shall be the price at which the goods are sold by s. 8 (.I ca the manufacturer to a person who is not a connected person. (2) Where special consumption tax is chargeable on ~ : I Y Y ~ beer, wines and other alcoholic beverages produced by sch. w,e,f, fermentation, cordials, liqueurs and spirits by reference to their value, that value shall be the price, inclusive of all scb. w.e.1. duties and special consumption tax payable, which, in the 2,A.P,. opinion of the Commissioner, such goods would fetch on a sale at arms length to a retailer on the open market in Jamaica. (3) The value of cigarettes and petroleum products $i,q97 shall be determined in accordance with the Second Schedule. w.c.!. 21.1.95.
z;g.
(4)
For the purposes of subsection (2), the goods
%mod Schedule.
specified therein shall be deemed to be supplied(a) at the time when special consumption tax in respect of those goods becomes due; and ( b ) otherwise than in bulk.
(5) The reference to price in subsection (1) ( b ) includes a reference to any amount representing the cost of(a) advertising, financing, servicing or any similar cost in relation to the prescribed goods: and (b) any wrapper, package. box. bottle @r other container in which such goods are contained. (6) In subsection (2)[The inclusion of this page i s authorized by L.N. 3~2001)
16
411997 scb. w.r.f.
7.3.97.
21/1991 S. 8 (a) (2).
sch. dr1997
W.C.1.
21.495.
beer includes ale, porter, spruce beer, black beer, or any other type of beer, and liquor which is made or supplied as a description of beer, or a substitute for beer which on analysis of a sample theIeof i s found to contain more than 1.10 per cent o f alcohol by volume; cordials, liqueurs and wines and other alcoholic beverages produced by fermentation have the meaning assigned to them, respeotively, in the Explanatory Notes to Chapter 22 of the Hamonized Commodity Description and Coding System (HS) referred to in paragraph 1 (2) of the General Provisions to the Customs T a r 8 (Revision) Resotion, 1972; spirits means distilled spirits of any description and includes a l l liquor mixed with spirits, all mixtures, compounds or preparations made with spirits and beer of a strength greater than 11.4 per cent of alcohol by volume but does not include methylated spirits, perfumes or toilet water. (7) In subsection (3) cigarette means a r o l l o f tobacco or any substitute for tobacco the wrapper of which is paper or any other substance other than tobacco and which forms part of the cigarette. Provisions relating to non-payment and retnirtrmce of Special Consumption Tax 14. Where the Commissioner is satisfied that d i e 1 oil mentioned in the proviso to Item No. 1 (d)and (e) of the Second Schedule is intended for use by any company licensed to supply electricity for public purposes he may exempt such diesel oil from special consumption tax to the extent specified in that Schedule. 1 5 . 4 1 ) No special consumption tax shall be payable on any prescribed goods(a) shipped as stores or exported; or
~ _ _ . ~
Partial exemptim
from
apCnal w n sumption
tpX.
Sahaddc
s. 8 @).
2111991
CircUmP t a o m in
W E & no apbFialoo11-
sumptron
abIe.
PIY-
__
lThe inclusion of this page is authorized by L.N. 3/20011
16.01
(b) delivered in the Island for the use of the Jamaica

Defence Force; or
(c) permitted by regulations made under this Act to be used for any purpose free of tax and duly used
for that purpose.

(2) Prescribed goods shall, for the purpose of subsection (1) (a), be deemed to have been shipped as slores or exported if they have been shipped as stores or exported in accordance with the provisions of the customs and excise laws relating to goods exported on drawback.
(3) Where prescribed goods are delivered in the Island for use by the Jamaica Defence Force, a certificate in respect of each delivery shall be signed by the officer for the time being in command of such Force and produced to the Commissioner stating that the prescribed goods are for such use.
16.-(1) If any goods liable to special consumption tax are lost or destroyed by unavoidable accident before delivery from a Customs area, or before delivery from a factory or warehouse, or while being removed from a factory or warehouse, or while being shipped for export, or for use as stores, or in the course of delivery from or to any factory or warehouse or being received into a warehouse the Commissioner may remit the tax if satisfied that such goods have not been and will not be used or consumed in the Island.
Ciroum-
alnm
which am-
LU
Fi,?::zt
rumption
h~
# v i a l con-
( 2 ) A registered taxpayer who intends to destroy any prescribed goods liable to special consumption tax shall inform the Commissioner of his intention describing the goods and the goods may be destroyed subject to any directions given by the Commissioner.
[nhe inclusion of this page is authorized by L.N. 146: 19991
RL-26
16.02
(3) The Commissioner may remit the special consumption tax on any deficiency of spirits or beer shown to his satisfaction to have been reasonably caused by leakage, evaporation or absorption.
(4) Where any prescribed goods which have been removed from a factory or warehouse or from a Customs area have become spoilt or unfit for use or do not meet the specifications of the trade, the Commissioner may, in his discretion, permit the g d s to be returned to the factory or warehouse to be destroyed or otherwise disposed of to
his satisfaction, and thereupon the amount of special consumption tax may be credited to the registered taxpayer or, if the Commissioner thinks necessary, be refunded to that taxpayer.
(5) In this section Customs area has the same
meaning as in the Customs Act and warehouse means a Queens or private warehouse under that Act or an excise warehouse or private warehouse under the Excise Duty Act.
1 7 . [Repealed by Acr 21 of 1991.1
PART
PROVISIONS
RELATING TO MAKING OF TAXABLE SUPPLY
2&$f*.
lS.--(l)
(a)
For the purposes of this Act supply includathe sale, transfer or other disposition of goods by a registered taxpayer so that the goods sold, transferred or otherwise disposed of no longer form part of the assets of a taxable activity;
[The inclusion of [his pa& authorizedby L.N. 146!1999]
17
( b ) the exercise of a power of sale by a person other than a registered taxpayer in satisfaction of a debt owed by a registered taxpayer;
the provision of services, but does not include(c)
(i) the use o f an asset o f a taxable activity (hereinafter referred to as a specified asset) as collateral for a
U/IWI
S. 9 (a) (0.
loan;
(ii) the transfer of a specified asset to a trustee pursuant to his appointment as such; (iii) the transfer(na) of a specified asset free of charge (not forming a series of gifts to the same person) in
the course of furtherance of a taxable activity where the value of the gift is less than one hundred dollars; or
ziii99i
S. Y (a) (ii).
211 1991
S P fa)(ii).
(bb) of a sample of any goods to a customer or intended customer in a form not ordinarily available for use as a taxable supply; or
(cc) of a specified asset or the provision of ser2111991
S. 9 ( s ) (iii).
vices as an unconditional gift to any charitable body approved by the Minister.

( 2 ) Where in the course or furtherance of any taxable
activity a registered taxpayer uses for himself or for any other business carried on by him any goods which form part of the stock of his taxable activity, and which, if those goods were supplied to some other person tax would be payable thereon, the use of such goods by the registered taxpayer shall be deemed to be a taxable supply within the meaning of this Act and the provisions of this Act shall apply accordingly.
-~ [The inclusion of this page i q aiithorircd by L.N. 146: 19991
~~~
18
21i19YI
5 . 9 tb).
(3) Where a specified asset is( a ) used as collateral for a loan and consequent on
default by the borrower the collateral is forfeited to the lender; or

(b) transferred to a trustee, and he(i) distributes the assets of t h e estate o f which the specified asset forms a part; or
211'1991 S. 9 (b).
2111991 S. 9 (bj.
f a company o f which (ii) distributes the assets o the specified asset forms a part, the forfeiture or distribution, as the case may be, shall be deemed to be a supply.
(4) Where a registered taxpayer receives an amount
21/1991 S 9(d.
by way of reimbursement, recovery or otherwise in respect of goods or services acquired by him for the purpose of making taxable supplies, he shall be deemed to have made a taxable supply and the amount aforesaid shall be deemed to be the consideration for that supply.
(5) Where a dispute arises as to whether a taxable supply ought to be treated as a supply of goods only or, as the case may be, a supply of services only, the parties to the dispute may refer the dispute to the Commissioner for his determination.
(6) For the purposes of this Act, anything which is not a supply of goods but is done for a consideration is a supply of services.
(7) Where goods or services are supplied by an agent acting in his own name and who refuses on request to disclose the name of his principal, the Commissioner may, if he thinks fit, treat the supply as a supply to and by the agent.
~.
[The inclwion c f this page IS authorized by I..N. 1461 19991
GENERAL CO!VSUMPTlON T A X
1i
(8)The matters specified i n the Fourth Schedule shall constitute the provision of services.
19. A taxable supply shall be deemed to take place in Jamaica(a) if the supplier is resident in Jamaica; or
Fourlh Schedule. 5111991 s. 9 (11.
P l a e of
WWY.
(b) if the supplier is not so resident and(i) in the case of goods, the goods are in Jamaica at the time of the supply; or (ii) in the case of services, the services are performed or utilized in Jamaica, as the case may be.
PART
v
of
~AX
MISCBLLANBOUS PROVISIONS RELATING TO TAX

20.41) Every registered taxpayer shall, in respect of each taxable period, calculate the amount of tax payable by him in accordance with regulations made under section 63, and shall pay over that amount in accordance with those regulations.
(2) For the purposes of this Act, the tax payable

by a registered taxpayer in respect of each taxable period shall(a) in relation to taxable supplies other than prescribed goods and the taxable supplies specified in Part I of the First Schedule, be the amount arrived at after deducting the total amount of input tax or such portion thereof as may be prescribed from the total amount of output tax;
m e inclusionof this page 15 authorized b y 1 N
14hl19991
xd..
g//o?l
20
(h) in relation to prescribed goods and the taxable supplies specified in Part I of the First Schedule, be the amount arrived at after deducting from the total amount of output tax such portion of the input tax as may be prescribed.
cullversion
of cull-
rideralion in toreign currency.
21. For the purposes of this Act, the amount of any consideration that is in a foreign currency shall be converted to Jamaican currency at such rate as may be specified by the Bank of Jamaica at the time when the tax becomes due and payable in accordance with section 5 or 12, as the case may be.
22. A registered taxpayer shall(a) in respect of
T a x indce
tlC. to
be
iaued.
a taxable supply made by him to another registered taxpayer, issue a tax invoice containing such particulars as may be prescribed;
s. 11.
21/1991
(b) in respect of a taxable supply made by him to any other person, issue a receipt showing separately particulars as to the value of the supply and the amount of tax chargeable in respect of that supply, so, however, that the provisions of this paragraph shall not apply in any case where the particulars as aforesaid are clearly displayed on the supply concerned. or in such other manner as may be proscribed
Prurisioqs regarding payment of

tax
where
23.41) Subject to subsection (2), where a registered taxpayer ceases to be a registered taxpayer, tax shall be payable on any taxable supply forming part of the assets of his taxable activity immediately before he so ceases.
~ ~~~~ ~ ~~ ~~ ~
[The incluria:~ cf :his nape is nnlhorizcd
~ ~ ~ ~ _ _ _ _ _ _ _ bl.; L.N. 116!1999]
GENERAL, CONSUMPTION TAX
21
(2) Tax shall not be payable pursuant to subsection the taxable activity is transferred as a going concern to another registered taxpayer; the taxable activity is carried on by some other person after the registered taxpayer is declared bankrupt or is certified to be otherwise incapable of carrying on that taxable activity or has died; or the registered taxpayer proves to the satisfaction of the Commissioner of Taxpayer Audit and Assessment(i) that he was allowed no credit for input tax in respect of the taxable supply; or (ii) that the taxable supply was not part of the assets of the taxable activity acquired by him from some other registered person.
23A.--(I) Where a taxable activity consists of the supply of(a) tourist accommodation; or
L.N.
16511999,
EXzmtof
respect of
tourist
accommo-
(b) services offered to tourists through the operation of a tourism enterprise as defined in section 2 of the Tourist Board Act, it shall be the responsibility of the operator of the accommodation or services to collect the tax chargeable in respect of that taxable activity and pay the tax to the Commissioner of Inland Revenue, in accordance with the provisions of section 33 (1). (2) In subsection (1) "operator" means the person who owns the business concerned with the operation of the tourist accommodation or services referred to in that subsection and
[The inclusion of this page is authorized by L.N.87/2004]
Egzd
1011995
S. 7.
L.N.
16511999.
includes the manager or other principal officer of that business; "tourist" has the same meaning as in section 2 of the Tourist Board Act; "tourist accommodation" means accommodation offered to tourists in an apartment, a hotel, resort cottage or any other group of buildings within the same precinct.
Payment of tax in respect of imported
services. 2612003 S. 2.
23B. Where a taxable activity consists of the supply of imported services by a person who is not a resident in Jamaica, the recipient of those services shall, for the purposes of that supply, be deemed to be a registered taxpayer and shall pay the tax chargeable in respect of that supply to the Commissioner of Inland Revenue, in accordance with the provisions of section 33 (1).
Zero-rated taxnble supply.
Fi
Schedule.
2 4 . Tax in respect of the supply in Jamaica or the importation into Jamaica of any taxable supply specified in Part I1 of the First Schedule shall be at a rate of zero per cent. 25. The goods and services specified in the Third Schedule shall be exempt from the payment of tax under this Act.
PART VI
REGISTRATION OF PERSONS TO WHOM ACT APPLIES
Exemption from tax. Third Schedule.
Interpretetion L.N. 16511999.

Application f&;egistration by Persons carrying on a taxable adivity.
25A. In this Part "Commissioner" means the Commissioner of Tax Administration Services.
2 6 . 4 ) Every person who, on or after the coming into operation of this section, carries on a taxable activity is liable to be registered under this Act and shall apply to the Commissioner in such form as may be prescribed or approved by the Commissioner to be so registered.
23
(2) Where a taxable activity is carried on by two or more persons as a partnership, application shall be made to the Commissioner for registration of the partnership under this Act.
(3) An application under this section shall be made within thirty days after the coming into operation of this section, or, as the case may require, within twenty-one days after the commencement of the taxable activity so, however, that the Commissioner may, if satisfied that the circumstances so warrant, extend the time specified in this subsection.
2111991
S. 12.
2 7 . 4 1 ) On receipt of an application under section 26 the Commissioner shall-
Regimtion.
(a) subject to subsection (3), register the applicant as a registered person if the Commissioner is satisfied that the provisions of paragraph (b) do not apply ta the applicant; or
(b) register the applicant as a registered taxpayer if the Commissioner is satisfied that(i) in the month of application and the eleven months immediately preceding, the gross value of the applicant's supplies is not less than three hundred thousand dollars; or (ii) in respect of a period of less than twelve months prior to the date of the application the average monthly value of the applicant's
[The inclusion of this page is authorized by L.N.87120041
2612003 S.3 (a).
GENERAL CON.STJMPTI0N TAX

2612003 S. 3 (b).
supplies is not less than twenty-five thousand dollars; or (iii) the applicant is a manufacturer of prescribed goods. (2) Where a person is registered under subsection (I), the Commissioner shall send to that person(a) in the case of a person registered under paragraph (a), a notice of registration; (b) in the case of a person registered under paragraph (b), a certificate of registration.
(3) Where a person who is registered under para-
graph (a) of subsection (1) subsequently qualifies for registration under paragraph (b) of that subsection, he shall notify the Commissioner within twenty-one days of the date on which he becomes so qualified and the Commissioner shall thereupon issue that person with a certificate of registration as a registered taxpayer. (4) A person who is registered under paragraph (a) of subsection (1) may apply to the Commissioner to be registered as a registered taxpayer and upon being so registered the provisions of this Act relating to a registered taxpayer shall apply to that person. (5) Where the Commissioner is not satisfied that an applicant is qualified to be registered under this Act he shall notify the applicant in writing and shall state his reasons for the decision.
cbmmissioner may require
0 .
28.-41) Where the Commissioner has reason to believe that a person who is liable to be registered under this Act is not so registered he shall by notice in writing inform
GENERAL CONXJMPTION TAX
25
that person accordingly and require him to make an application and to hrnish such documents as the Commissioner thinks necessary within fourteen days of the date of the receipt of the notice. (2) Where a person notified pursuant to subsection (1) fails to make application within the period specified in that subsection the Commissioner shall register that person and the provisions of section 27 (2) shall apply rnutatls rnutatzds to registration under this section.
(3) Where pursuant to subsection (2), the Commissioner
2112001
S.
registers a person, the date of that person's registration shall be as follows(a) in the case of a person liable to be registered as a registered person, the date on which that person commenced a taxable activity; (b) in the case of a person(i) liable to be registered as a registered taxpayer; or (ii) who was registered as a registered person and failed to notify the Commissioner that he subsequently qualified for registration as a registered taxpayer, the date on which the gross value of supplies made by that person was equivalent to the respective amount specified in section 27(1) (b) (i) or (ii).
zl12ool S. 2 (b).
29.-41) A person who supplies goods and services specified in the Third Schedule shall be exempt from being registered under this Act in respect of those goods and services.
(2) Notwithstanding subsection (I), the Commissioner may register as a registered taxpayer any person who is engaged in the growing of agricultural produce and w h o (a) exports that produce either directly or through an organization established for the purpose of exporting that produce; or
tration. Third Schedule. 1011995 S. 8 (b).
(b) sells that produce to a registered taxpayer for use in
the production of finished goods.

Re@mtiOnOf
piuinmhip.
3 0 . - ( 1 ) Where a partnership is required to be registered
under this Act(a) the registration shall be in the name under which the partnership trades; and
(b) the individual partners shall not be registered or be
liable to be registered under this Act in relation to the taxable activity carried on by the partnership. (2) The supply of goods or services made or received in the course or furtherance of a partnership shall be regarded as being made or received by that partnership and not by any individual partner.
(3) For the purposes of this Ad, the business of a partnership shall not be affected by any change of partners.
(4) The partners in any partnership are jointly and severally responsible for any liability or obligation incurred under this Act by that partnership and a partner shall, for the purposes of this Act, not cease to be a partner until the Commissioner receives notification in writing of such cessation:
Provided that this subsection shall not apply to any partner who contributes to capital or the common stock of the partnership but who is not otherwise concerned in the day to day operation of the business of the partnership.
(5) Any document which is served on any partnership pursuant to this Act or regulations made thereunder shall be deemed to be also served on the partners thereof.
includes a joint venture, an unincorporated body and trustees of a trust.

o f regisIratiom
(6) In this section "partnership"
Subject to the provisions of this section, the Commissioner shall cancel the registration31.(1)
[The inclusion of this page is authorized by L.N.87120041

(a) of any registered person if he is satisfied that the
27
person is no longer carrying on a taxable activity; or

( h ) of any registered taxpayer if he is satisfied that the registered taxpayer no longer qualifies for registration as such.
(2) Before taking a decision under subsection (l), the Commissioner shall notify the person concerned in writhp of his intention to do so, stating the reasons therefor.
(3) Any person notified pursuant to subsection (2) may, in accordance with section 40 (l), object to the proposed cancellation.
(4) If after considering any objections made under subsection (3) the Commissioner decides to cancel registration under this Act, he shall inform the registered person in writing of such decision and the right of appeal conferred by section 40, and where that person is a registered taxpayer he shall return the certificate of registration to the Commissioner.
3 2 . ( 1) Every person who is registered under this Act shall notify the Commissioner in witing of(a) the transfer of ownership by him of his taxable activity or part thereof stating(i) the date on which ownership or part thereof is transferred; (ii) the name of the new or part owner; (iii) the address of the new or part owner;
Person
1eptaed under Act to norlfy
changeof
ss1u
(b) any change in the name, address, constitution or nature of any taxable activity carried on by him;
(c) any change of address fiom which, or the name in which any taxable activity is carried on by that person;
(4the date of cessation ofhis taxable activity; and

,ll,C,IICI"ll",,
2111991 S 14.
,,,',l,,sprilr,~r,,tl,on~clih~ L.K 11?:20"1
GENERAL CONSUMTION TAX
(e) any change of persons who are partners in a partnership, within twenty-one days of such transfer, change or cessation, as thecasemay be.
(2) A person who acquires a taxable activity or part thereof kom a person registered under this Act shall so inform the Commissioner in writing within twenty-one days of the date of acquisition. PART VII A D.&~~VISTRATIO,V OF TAY RETURVS
33,-(1) A registered taxpayer shall, Within such period as may be prescribed, whether or not he makes a taxable supply during any taxable period(a) fiunish to the Commissioner a return in a form prescribed or approved by the Commissioner containing such particulars as may be prescribed; and (6) pay to the Commissioner the amount of t a x , if any, payable by t h a t registered taxpayer in respect of the taxable period to which the return relates.
(2) A registered taxpayer who ceases to be so registered shall furnish to the Commissioner, not later than one month h m the date of so ceasing, a f m l return in respect of the last taxable period during which he was so registered. (3) The Commissioner may require a registered taxpayer (whether in his own behalf or as agent or trustee) to furnish the Commissioner with such other information relating to the return as the Commissioner considers necessary.
L.N.
165!1999
(4) In this section and in sections 34, 35 and 37 Commissioner means the Commissioner of InIand Revenue.
34.-(I) Where a taxable activity of a registered taxpayer is carried out in more than one branch or division, that taxpayer may apply in writing to the Commissioner h r permission to file separate returns in respect of each branch or division.
Application for b m c h or division to file

seperate
returns.

(2) Where the Commissioner receives an application under subsection (1) and is satisfied that each branch or division (a) maintains an independent system of accounting; and (b) can be separately identified by reference to the nature of activities carried on a t the location of the branch or division, the Commissioner may in writing permit the registered taxpayer to file separate returns in relation to each such branch or division subject to such conditions as he may impose.
(3) The Commissioner m y in writing revoke any permission granted pursuant to subsection (2) where(a) the registered taxpayer fails to comply with any
29
conditions thereof; (b) the Commissioner is satisfied that the requirements of paragraphs (U) a n d (b) of that subsection are no longer met; or (c) the registered taxpayer, in writing, requests such revocation.
35. A registered taxpayer may, after making a return under section 33, request t h e Commissioner to amend that return and the Commissioner shall do so upon being satisfied that the return ought to be amended.
Keeping o f Recod
commis
m u m .
gZdma).
36. Every registered taxpayer shallkeep such accounts, books and records as m y be prescribed; (b) if required by an authorized person, produce at such time and place as the authorized person may specify, any accounts, books, records or other documents relating to a taxable supply; ( c ) produce at such times as an authorized person m a y specify, such other information as the authorized person may require or as may be prescribed.
(U)
Jlhciacliisiox n l h > 5 p ; 1 p I S ; i o l l l a i i d hr 1. N. I12;>003
Rc@stcred
taXpYW
mkecp
EDXds.
30
GENERAL CO.VSUWPTION TAX
Demand Notice and Assessment

37. Where a registered taxpayer fails to make payment on account of tax, the Commissioner shall issue a notice (hereinafter referred to as a "demand notice") to the registered taxpayer for payment of such tax.
Commirsioner may
make asses" a 1
L N.
16J11999
38.-( 1) Where a registered taxpayer( a ) fails to furnish a return as required by this Act; (6) furnishes a return which appears to the Commissioner of Inland Revenue to he incomplete or incorrect, that Commissioner shall refer the matter to the Commissioner of Taxpayer Audit and Assessment who shall make an assessment in writing of the tax payable by that registered taxpayer.
LN lhi:l999
(2) Where the Commissioner of Inland Revenue is not satisfied with the calculations on any return furnished by a registered taxpayer or the basis on which the return is prepared, the Commissioner of Inland Revenue shall refer the matter to the Commissioner of Taxpayer Audit and Assessment who-
( a ) may make an assessment of the amount that he thinks the registered taxpayer ought to have stated on the return; and (6) shall in any such assessment, state the general basis on which it is made.
L.N. 16Y1999
(3) Where no payment of tax is made on the date on which tax is due and payable, the commissioner of Inland Revenue may, if satisfied that the delay in payment is not due to the wilful neglect or default of the taxpayer, specify a time within which the tax is to be paid.
Commissioner of Taxpayer Audit and Assessment may, to the best of his judgment, make assessment of the tax chargeable on any goods which no longer form part of the taxable supply of a registered taxpayer and for which no satisfactory account can be given by that taxpayer. (4A) Where the Commissioner registers a person as a registered taxpayer pursuant to section 28 (2), the Commissioner
L.N. 165!1999.
(4) The
21nzw1
s. 3.
31
may make an assessment of the tax deemed by him to be due and payable i n respect of supplies deemed by the Commissioner to be taxable supplies, made by that person during each taxable period beginning from the date referred to in section 28(3)(b)and beginning on the date on which he is so registered. ( 5 ) Where an amount which is payable by a registered taxpayer has been assessed and notified to that taxpayer, the amount shall, subject to section 40, be deemed to be the amount of tax due fiom that taxpayer and may be recovered accordingly, unless the assessment has been withdrawn or reduced. LN ( 6 ) It shall not be lawful for the Commissioner of 16511999 Taxpayer Audit and Assessment, after the expiration of six years kom the end of any taxable period, to make an assessment or alter an assessment so as to increase the amount payable thereunder. (7) Notwithstanding subsection (6), where a registered taxpayer with intent to defraud fails to make full disclosure of all the material facts necessary to determine the amount of tax payable for any taxable period it shall be lawhl for the Commissioner of Taxpayer Audit and Assessment at any time to :J,,999 make or alter an assessment. (8) Notice o f any assessment made or altered pursuant to this section shall be served on the taxpayer concerned. (9) An assessment shall, subject to any amendment on objection or any determination on appeal be deemed to be valid and binding notwithstanding any error, defect or omission therein or in any proceeding under this Part in relation thereto. 3 9 . Except in proceedings on objection to an assessment , , , ,5 c ;; e $ under section 40mrrec1
(U)
no assessment made by the Commissioner of Taxpayer Audit and Assessment shall be disputed in any court on the ground that the person so assessed is not registered under this Act; and (b) every assessment and all particulars thereof shall be deemed to be correct and the liability of the person assessed shall be determined accordingly.
exccp m
pmfced-
: ; L y o n
I N
165!1999
32
GENER4L CONSUWTION TAX
LN 16511999
L.N
16511999
L.N
16511999
L.N. 16511999.
L.N.
16511999.
1L.N.
16511999.
Objecf ions 4 0 . ( I ) Subject to subsection (Z), ifany person disputes an assessment made upon him or any o t h a decision of the Commissioner of Taxpayer Audit and Assessment, he may, within thirty days of the date of service of the notice of the assessment or other decision, as the case may be, apply to the Commissioner of Taxpayer Audit Assessment by notice of objection in writing to review the assessment or other decision, as the case may be, stating precisely the grounds of his objection. (2) The Commissioner of Taxpayer Audit and Assessment may, on receipt of a notice of objection under subsection (l), require the person giving such notice(a) within such period (not being less than thirty days) as that Commissioner may specify, to make any return or furnish such particulars or produce such books of account or documents relating to the taxable supply as, in the opinion of that Commissioner, are affected by the notice of objection; and (b) to appear before him to answer any lawful questions relevant to the matters under consideration. (3) Where a person fails to comply with any requirement under subsection (2), the notice of objection served by that person shall cease to have effect and the assessment as made shall be fml and conclusive. (4) Where a person has objected to an assessment made upon him(a) in the event of his agreeing with the Commissioner of Taxpayer Audit and Assessment as to the amount at which he is liable to be assessed, the assessment shall be confirmed or amended accordingly; or (b) in any other event that Commissioner shall give notice in writing to that person of his decision in respect of the objection, sn, however, that where that Commissioner fails to hand down his decisions within six months of the receipt by him of the objection and the delay is not attributable to the
GENERAL C O N S M T I O N TAX
33
persons omission or default, the assessment shall be null and void.

(5) Where no valid objection or appeal has been lodged within the time specified for such objection or appeal, or where the amount assessed has been agreed to under subsection (4)or has been determined on appeal, the assessment as made, agreed to or determined, as the case may be, shall be final and conclusive.
(6) Where the Commissioner of Taxpayer Audit and Assessment is satisfied that owing to absence from the Island, sickness or other reasonable cause, a person was unable to make application under subsection (1) within the period specified for an objection to be made, he shall extend the period as may be reasonable in the circumstances.
L.N.
165 1999
(7) Where any person is dissatisfied with a decision of the Commissioner (other than a decision relating to an assessment made on that person) that person may appeal to the Revenue Court within thirty days of the receipt of the decision and the Revenue Court may make such order as it thinks fit. Appeals 4 1 . 4 1 ) A person who is dissatisfied with a decision of the Commissioner of Taxpayer Audit and Assessment, relating to an assessment made upon that person may appeal. t o the Commissioner of Taxpayer Appeals within thirty days of the date of receiving the Commissioners decision: Provided that the Commissioner of Taxpayer Appeals upon being satisfied that owing to absence from the Island, sickness or other reasonable cause, the person disputing the assessment was prevented from making the application within such period, shall extend the period as may be reasonable in the circumstances.
[The inclusion of this page i s authonzed by L N
~ppeal~. L.N. 8B/2002,
88L?003]
34
LW 8B/T002.
(2) Upon an 'appeal under subsection ( 1 ) the Commissioner of Taxpayer Appeals may confirm, reduce the amount under or vacate the decision complained of.
(3) Subject to subsection (5) an appellant who is dissatisfied with the decision of the Commissioner of Taxpayer Appeals may appeal to the Revenue Court within thirty days of the date of receiving that decision or within such longer period of time as may be permitted by or pursuant to rules of court.
(4) The onus of proving that the assessment complained of is erroneous shall be on the appellant.
L.N. 88/2002.
L.N. 8Bf2002.
(5) The Revenue Court may, on an application by the Commissioner of Taxpayer Audit and Assessment, order that the amount assessed or such portion thereof as the Court may specify, be paid or security be given therefor in such form and amount as may be ap roved by the Commissioner or the Court, as a condition preced nt to the hearing of an appeal under this section.
(6) An appeal shall be limited to the grounds stated in the notice of objection but the Revenue Court may, in its discretion, permit the grounds of appeal to be amended.
(7) Tax shall be payable or refundable, as the case may be, in accordance with a determination of the Revenue Court unless, in the event of an appeal being made to the Court of Appeal, the Court of Appeal otherwise orders.
Deferment and Refunds

Deferment of payment of
tax.
LN.
16511999.
4 2 . 4 1 ) The Commissioner of Inland Revenue may defer payment of tax where he is satisfied that the registered taxpayer making application for deferment has made returns as required by this Act and has paid all tax under this Act (except the tax which is the subject of the application for deferment) which he is liable to pay.
[The inclusion of this page is authorized by L.N. 88/2003]
35
(2) Where a registered taxpayer whose taxable activity is manufacturing, imports a taxable supply to be used in that taxable activity as raw materials, consumables, intermediate goods or spare parts, the Commissioner of Inland Revenue may, on application being made to him, defer payment of tax to the time when the registered taxpayer is required to fbrnish a return and make payment pursuant to this Act.
(3) Where the Commissioner of Inland Revenue defers the payment of tax under subsection (1) or (2) he may require the registered taxpayer to deposit with him security in such form and amount and upon such terms as the Commissioner may determine.
(4) In subsection (2)-
L.K
165/ 1999.
L.N.
16s11999.
consumables means materials (excluding lubricating oils or he1 for use in internal combustion engines) and articles consumed or expended by manufacturers or producers directly in the process of manufacture or production including the development of prctotypes; intermediate goods means goods which have been transformed from their natural state by being worked or processed but which have to undergo m h e r working or be incorporated in an assembly process or combined with some other goods or material to become finished products; raw materials means natural or primary goods which have not been worked or processed but the preservation of which is ensured during transportation or storage so that the original characteristics are unaltered or remains substantially unaltered.
4 3 . 4 1 ) Where an approved organizationR e h d to certain
organiza-
(a) has acquired a taxable supply for use in connection with the work of the organization;
(b) has paid tax in respect of the supply; and
[The inclusion of this page IS authorized by L.N SSn003l
tions.
36

(c) is not entitled to claim a credit of input tax in respect of
that supply,
I ..N
165, I999
that organization may within two years of the date on which the tax was paid, apply to the Commissioner of Inland Revenue for a refind of the tax and such application shall be in the form prescribed or approved by the Commissioner.
(2) In subsection (l), "approved organization" means an organization concerned with the welfare of children, the aged or the disabled and charitable organizations, approved by the Minister for the purposes of this section.
Kefundol'tax on niotor spirit and diesel oil inspwial circumstances. First Schcdulr. I..N IhS/I 999 Kehndoftai
44. Any person to whom Item 2 of Group 4 of P a r t I1 of the First Schedule applies may, on the purchase by him of motor spirit or diesel oil, make application to the Commissioner of Inland Revenue in writing for a refbnd of tax paid on such purchase.
45. Where a person who is not a registered taxpayer purchases a taxable supply from a registered taxpayer for the supply eipo~edetr:purpose of exporting such supply or shipping the supply as stores that person may, on the exportation or shipment thereof, make application in the prescribed form to the Commissioner of I, N Taxpayer Audit and Assessment for a refund of the tax paid on 16511999 that supply and the Commissioner may, on being satisfied that the supply was so purchased and exported or shipped as stores, as the case may be, refbnd the tax.
(mtauhle
Kc.filndol'lnx I ..N.
165/19)9.
paid in excess.
4 6 . 4 1 ) Subject to subsections (2), (3) and (4), where a registered taxpayer proves to the satisfaction of the Commissioner of Taxpayer Audit and Assessment that he has, in any taxable period, paid tax in excess of the amount with which he is properly chargeable that person shall be entitled to a rehnd of the amount paid in excess.
I..N.
1651 1'YN.
(2) Where a registered taxpayer has in respect of a taxable period, failed to pay to the Commissioner of Inlanil Revenue, in whole or in part, any amount of tax payable by the
date due for payment of such tax, the Commissioner may set off against the unpaid tax any amount or part thereof refundable to that registered taxpayer and shall treat any amount so set off as a payment received from that registered taxpayer who shall be informed accordingly.
(3) Where a registered taxpayer has not furnished the Commissioner of Inland Revenue with any return in respect of any taxable period, the Commissioner may withhold any refund of tax paid in excess until receipt of the return.
LN. 16511999,
(4) The Commissioner of Inland Revenue shall, before taking action under subsection (3), give notice thereof in writing to the registered taxpayer.
I-N. 16511999,
(5) No rehnd of tax paid in excess shall be made if application for such refund is made after the expiry of six years from the last day of the taxable period in which the excess tax was paid.
(6) Subject to the provisions of this section, where any
rehnd is not made within three months after the date on which the claim for such rehnd is received by the Commissioner of Inland Revenue, interest at a rate of two and one-half per cent per month or part thereof shall be payable to the taxpayer as respects the period beginning immediately after the end of three months aforesaid and ending on the date on which the rehnd is made.
L.N
16511999,
38
Mimdamay remit tax.
47. The Minister may, upon application in writing made to him by a person liable to pay tax under this Act, waive, remit or rehnd in whole or in part, any tax payable under this Act if in the circumstances of the case he considers it just so to do; and such waiver, remission or rehnd may be' subject to such terms and conditions as the Minister thinks fit.
Recovery of Tm
Applic~tion of
Tax Collection
~ct.
48.-(1) The provisions of the Tax Collection Act concerning payment, collection and recovery of tax and the enforcement of payment thereof shall apply to tax imposed under this Act.
(2) In addition to any other remedy provided under this Act, tax and any penalty, surcharge or interest payable thereon may be sued for and recovered in the Revenue Court or in a Resident Magistrate's Court by a Collector of Taxes as a debt due to the Government.
of h w n on tax invoice,
ROCOV-
4 9 4 1) Where-
tax
act
(a) a tax invoice or other document states that a taxable supply has been made and tax has been paid thereon; and
(b) the amount of tax shown thereon is in excess of the tax payable on that supply,
there shall be recoverable fiom the person who issues such invoice or other document, an amount equal to the amount shown thereon as tax or if the tax is not itemized separately, so much of the total amaunt shown thereon as can be taken to represent tax on that supply.
39
(2) Subsection (1) applies whether or not(a) the person issuing the tax invoice or other document is a registered taxpayer; (b) the tax invoice is issued pursuant to section 22; (c) the taxable supply, as shown on the tax invoice or other document, is supplied; or
m991 S.15.
(4 the amount of tax shown on the tax invoice or other

document is chargeable.
50.-41) Where a registered taxpayer is in default of payment of tax, in whole or in part, the Commissioner of Inland Revenue may, at any time by notice in writing to a person (hereafter in this section referred to as the "debtor") who, in connection with any business owned or operated by the registered taxpayer is required to make a payment in money to, or who keeps or retains money on behalf of, the registered taxpayer, require the debtor to pay over to the Commissioner for the account of the registered taxpayer within the time specified in the notice the amount stated therein.
zrfzy.
Recovw of
L.N. 165/1999.
(2) The Commissioner of Inland Revenue shall send forthwith a copy of the notice referred to in subsection (1) to the registered taxpayer.
(3) Where any amount is to be paid over to the Commissioner of Inland Revenue by a debtor pursuant to subsection (I), the registered taxpayer shall be entitled to receive fiom the debtor a statement in writing giving details of that amount.
Zilm.
L.N.
Ib4
(4) A debtor shall, for the purposes of this section, be deemed to be acting on the authority of the registered taxpayer and shall, in respect of any payment made, be indemnified to the extent of the payment made.
2612003 S. 5.
(4A) Where a debtor fails to pay any amount stated in the notice referred to in subsection (I), the amount unpaid shall be deemed to be tax and the provisions of section 48 shall apply in respect of the recovery of that amount
(5) A notice under subsection (1) may at any time be revoked by the Commissioner of Inland Revenue if he is satisfied that any amount of tax owed by the registered taxpayer has been paid.
L.N. 165'1999
Powers of Authorized Person

51. [Repealed by Act 20 of 1999, S. 3.1
52. [Repealed by Act 20 of 1999, S. 3.1
Authotized
53. Where an authorized person considers it expedient for the protection of the revenue, he may enter during ofice hours the business premises of a registered taxpayer in order to take such samples of any taxable supply found thereon as may be necessary for determining the tax applicable to that supply.
PART VIII
Oflences and Penalties

Pdies.
54.-41) Every person liable to be registered under this Act who fails to apply for such registration shall be liable-.
40.01
(a) in the case of a person liable to be registered as a registered person, to a penalty of two hundred dollars for each complete month of the period during which he is not registered; or
(b) in the case of a person liable to be registered as a
21ltoo1
registered taxpayer, where that person i s (i) an individual, to a penalty of five thousand dollars; or (ii) a body corporate, to a penalty of ten thousand dollars, and interest at the rate of two and one-half per cent per month or part thereof, of the tax assessed in respect of the period aforesaid.
s. 4.
(2) Every person who fails to make a return under 10~1995 s. 9 (8). section 33 shall be liable-(a) in the case of-
(i)
an individual, to a penalty of one thousand dollars; or
(ii) a body corporate, to a penalty of two thousand dollars; or
(b) to a penalty of an amount equal to fifteen per cent of the tax which was due and payable in respect of the taxable period to which the return relates,
whichever is the greater.
[The inclusion of this page is authorized by L.N. 8719004)
40.02
GENERAL C(INSUMPT10N TAX
1011995
s. 9 (a)
(2A) Every person who fails to pay the fill amount of tax due and payable under section 33 in respect of a taxable period shall be liable to a penalty of fifteen per cent of the amount unpaid
1011995 S. 9 (b).
(3) Where a registered taxpayer does not, on the prescribed date, make a return or pay tax for two or more taxable periods within a twelve month period that person shall, in addition to a penalty under subsections (2) and (ZA), be liable to a surcharge, in respect of the third and each subsequent taxable period for which the return is not made or tax is not paid, of ten per cent of the amount of tax due and payable.
(4) Interest shall be chargeable at the rate of two and one-half per cent per month or part thereof on the amount of any tax, penalty or surcharge payable under this Act from the date on which such tax, penalty or surcharge becomes due until the date of payment thereof.
411997 Sch.
w.e$
7.3.97.
(5) Where the total amount under subsection (4) remains unpaid for one month or part thereof after it is due and payable interest shall be chargeable on that amount at the rate specified in that subsection until the date of payment thereof.
PenaltK etc., may be added to tax.
55. Any penalty, surcharge or interest payable under this Act may be added to any tax due and payable and may be recovered as if it were tax.
['me inclusion o f this page is authorized by L.N.87120041
GENERAL C0,VSUMPTION T A X
41
m c a o c s . 5 6 . 4 1 ) A registered taxpayer w h o @) uses for himself any taxable supply without paying tax thereon; or
(b) fails to issue a tax invoice under section 22; or (c) fails to return to the Commissioner of Tax Administration Services a certificate. of registration upon cancellation of his registration under section 31, commits an offence under this Act.
LN.
16511999.
(2) A registered taxpayer who fails(a) to keep proper books of account, records or other documents relating to any taxable supply; or (b) to produce such books of account, records or other documents to an authorized person, commits an offence under this Act.
(3)Any person who(a) knowingly gives to an authorized person any false f e information relating to the carrying on o business of a registered person registered under this Act;
(b) falsifies any accounts relating to such business;

(c)
hinders any authorized person in the exercise of that authorized persons duty under section 51; o r
(d) aids and abets or conspires with any person in the commission of an offence under paragraph (a), (b)
or (CA commits an offence and is liable on summary conviction in a Resident Magistrates Court to a fine not exceeding ten thousand dollars or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.
[The inclusion of this page in authorized by L.N.3/zoOlJ
42
GENERAL CONSUMFTlON T A X
(4) Any-
person who with intent to defraud the revenue, enters into any arrangement or agreement for the purpose of evading tax under this Act; or (6) registered taxpayer who with intent to defraud the revenue delivers from a factory or warehouse any prescribed goods without paying special consumption tax, commits an offence and is liable on summary conviction in a Resident Magistrates Court to a fine not exceeding ten thousand dollars or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment. (5) A person who knowingly(a\ issues a tax invoice or represents to another person that tax is chargeable where(i) no tax is chargeable in respect of any supply to which such invoice or representation relateq or (ii) the amount of tax shown or represented as being charged is in excess of the amount properly chargeable; or (iii) there is no intention to make a taxable supply; (b) iswes a tax invoice which is incorrect i n any material particular; or (c) makes any statement or declaration relating to any matter under this Act which is incorrect in any materiaI particular, commits an offence and is liable on summary conviction in a Resident Magistrates Court to a fine not exceeding ten thousand dollars or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment. (6) Any person who commits an offence for whicb no penalty is provided is liable on summary conviction in a
(a)
[The inclusion of bhis page is authorized by LN. 3L?OO1]
43
Resident Magistrates Court to a fine not exceeding five thousand dollars or to hnprkonment for a term not exceeding six months or to both such h e and imprisonment. (7) Where an offence against this Act is committed by a body corporate, the managing director, manager or other f that body corporate officerconcerned in the management o shall, without prejudice to the liability of the body corporate, be deemed to have committed the offence unless at the trial he proves that the offence was committed without his knowledge, consent or connivance or that he exercised all due diligence to prevent the commission thereof as he ought to have exercised having regard to the nature of his functions in the body corporate and the circumstances of the case.
PART
General
57. In any c m r t proceedings the court m a y atxept aa evidence a copy or extract from any document or record, as the case may be, purporting to be signed by the Commissioner of Taxpayer Audit and Assessment, the Commissioner of Tax Administration Services or the Commissioner of Inland Revenue, as the case m y be, as prima jack evidene of matters contained therein.
DO.CQ-
%;,*.
Where a registered taxpayer is not midcut in &%Jamaica, any person resident in Jamaica and who is the asca(mdcr agent of or person in charge of the taxable activity of that Arc non-resident taxpayer shall(a) perform any obligation or discharge any liability incurred by the non-resident taxpayer; and (b) keep in a separate account any tax payable by that taxpayer and pay such tax to the Commissioner of Inland Revenue in accordance with the pro- U. visions of this Act. 165/1999.
58.-(1)
m e inclusion of this page IS authorized by LN. 3/wOl]
44
(2) Any person being an agent as referred to in subsection (1) who contravenes !he provisions of that subsection commits an offence.
Ljabilities
and obliga-
tions not affected by cessation of registration.
59. Any obligations or liabilities incurred by a registered taxpayer under this Act in respect of anything done or omitted to be done by him while he was registered under this Act shall not be affected by his ceasing to be so registered.
60.411 The Minister may by order published in the Gazette amend the Schedules.
(2) An order under subsection ( 1 ) shall be subject to affirmative resolution of the House of Representatives.
Agreement to defeat inawlion and appliLalian of Act void.
L.N.
16511999.
6 1 . 4 1 ) Where the Commissioner of Taxpayer Audit and Assessment decides that an arrangement has been entered i n t o between persons to evade the payment of tax due under this Act, the Commissioner shall treat the arrangef this Act and shall adjust ment as void for the purposes o the amount of tax pavable by or. as the case may be, refundable to, any registered taxpayer who is affected by the arrangement, in such manner as the Commissioner may decide so as to counteract any tax advantage obtained by that registered taxpayer from or under that arrangement.
(2) In this section arrangement means any agreement. contract, plan or undetstandins (whether enforceable or not) and includes all steps and transactions preparatory to carrying it into effect.
6 2 4 1 ) Every person having an official duty or being employed in the administration of this Act shall regard and deal with as secret and confidential all documents, information and records obtained from a Tax Cornmissioner or any o f f i c e r of a revenue department and relating to the
[The inclusion of this page is a f i o r i z e d b y L.N. 3 120011
income or items of income o f any person and shall make and subscribe a declaration to that effect before a Justice of the Peace.
(2) Every person as is referred to in subsection (1) having possession of or control over any documents, information or records, who at any time communicates or attempts to communicate such information or anything contained in such documents to any person(a) other than a Tax Commissioner or an officer of a revenue department or any other person to whom he i s authorized by the Minister to communicate it; or (6) otherwise than for the purpose of this Act, commits an offence under this Act.
(3) Any person to whom information is communicated pursuant to an authority of the Minister in that behalf shall regard and deal with such information as secret and confidential and shall make and subscribe a declaration to that effect before a Justice of the Peace.
14) Any person as is referred to in subsection (3) who at any time communicates or attempts to communicate any information referred to in that subsection to any person otherwise than for the purposes of this Act, commits an offence against this Act.
63.41)The Minister may make regulations generally for R giving effect to the provisions of this Act and, without prejudice to the generality of the foregoing, may make regulations(a) in respect of the time at which a taxable supply is made; (6) for the remittance of the whole or part of the tax chargeable on the importation of any taxable supply which is to be re-exported;
[The mclu'ion of ?his p s e
iq
authorize3 by LN. 3120011
46
(E)
Pirot
schedula
prescribing the method of ascertaining the cost o f erection or installation of any taxabIe supply where such cost is included in the price of such supply; (d) prescribing the method of collection and remittance of tax and any condition affecting such collection or remittance; (e) prescribing the circumstances in which refund of tax may be given and the terms and conditions attached thereto; (fl prescribing the manner of the keeping o f accounts, books, documents and records; {g) prescribing the treatment of a taxable supply where there is a change in the rate of tax; (h) for the prevention of fraud on the revenue; (i) in respect of the circumstances in which the payf tax may be deferred, ment o (j) in respect of the computation of input tax credit in relation to prescribed goods and goods specified in Part I of the First Schedule; (k) prescribing the circumstances in which a registered taxpayer may be given credit against output tax; o r Cn prescribing any other matter required by this Act to be prescribed. (2) Notwithstanding the provisions of section 29 of the Interpretation Act, regulations made under subsection (1) may provide for the imposition of penalties on summary conviction m a Resident Magistrates Court not exceeding a fine of five thousand doflars or imprisonment for a term not exceeding six months or both such fine and imprisonment. (3) Any regulations made under(a) paragraphs (b), (eh (13 and (k)shall be subject to affirmative resolution; (& paragraphs (a), (c), (6), (fl. (g), (h),(I),and (0shall be subject to negative resolution.
IThe inclusion of this page is auhrized by L.N. 3/2001]

FIRST %LEDULB
( W O N
41
8 d
4.20,%4
63) LN.
136Cr/1993.
PART I-Motor Vehicles GROUPI--lmporred by Deokrs Rate of T a x

payable by dealer at Customs Entry Point
Category
Rate of T a x payable on first sale
1. Motor cars as defined in section 11 of the Road T r d c Act, including station waggons and estate cars and buses whlch have less than ten seats including the driver's seat (but excluding motor vehicles of the type sold under the brand name or description o f Range Rover, Jeep. Pathfinder or Trooper, or any other motor vehicle which, in the opinion of the Commissioner of Inland Revenue is of a construction similar to such type&(U) with an engine ca- as specified in pacity not exceed- section 4 (1) (a) ing loo0 a :
L.N.
16511999.
17.094 per ant d the consideration
%?
w,cf.
2 4 . 4 . M .
411997
s&.
( b ) with a n engine ca-
w.rJ.
7337.
pacity exceeding 1000 cc but not exceding 1500 cc:
27.3s per ant d 4 & ? as specified in section 4 (1) (a) the consideration w.r.f.
sch.
w e.f.
21.495. 411997
7397.
(c) that-
specified in (i) are designed section 4 (1) ( a ) to be used with p e t r o l and have an engine c a p city exceeding 1 5 0 0 cc but not exceeding 2000 cc: or
85
34.188 per F t o f the d d m b m
gy
w.cf,
24.495. 41 1997
sob.
W.C.f.
7397.
[The iodurion of bhis page is authorized by L.N. 3120011
48

FIRST SCHEDULE, contd.
GROUPI-Imporred
by Dealers, conrd. Rate of Tax Rate of Tax payable on first sale

34.188 per Cent of the consideratioo
payable by dealer a t Customs Entry Category

4t1397
Point
w.
SFb.
WLf.
24.4.95.
411997
w.e.j.
7397.
(ii) are designed as specfied i n to be used section 4 (1) ( U ) with dierel fuel and have an engine capacity exceeding 1500 cc but not exceeding 2200 cc:
(4that(i) are designed to be used with uetrol and have an engine capacity exceeding 2000 cc hut not enGeding 3000 cc: or
(ii) are designed to be used with diesel fuel and have an engine capacity exceeding 2200 cc but not exceeding 3200 cc:
scb.
41 1997
24.4.93. 411997
w.e.f.
as specfied in 51.28 per cent d section 4 ( 1 ) (a) the consideration
w.e.f. 7 . 3 . 9 7 .
4/1937 sch.
w.c.f.
(e) that(i) are dcsigned as speclied in to be used section 4 (1) (a)
157.26 ptr aat Ca the consideration
73.97.
with petrol and have an engine capacity exceedkg 3000 cc: or

[The inclusion of this page is authorizd hy L.N. 3/20011
49
FIFSI SCHEDULE.comd. GROUPI--lmported b y Deulers. contd. Rate of Tax

payable by dealer at Customs Entry Point Rate of Tax payable on first sale
157.26 per cent of the consideration 411997 sob
w.c.f.
Catcgory
(ii) are designed as spccified in to be used section 4 (1) w i t h diesel (Q) fuel and have an engine capacity exceeding 3200 a:
7397.
(j) which are limou-
as specified in 51.28 per cent of the

consideration
2:97
w.e 5. 24.495. 411991
sines intended to section 4 (1) be used wholly or (a) mainly for the carriage of tourists by a person holding a contract &age licence issued under the Road Traffic Act and licensed under the Tourist Board Act to operate a tourism enterprise a8 defined in paragraph ( 0 ) of the definition of tourisrm entermise i n section 20f the Tourist Board Ad.
~~~ ~ ~
sch.
w.cJ.
7.397.
2. Motor tractors as defined in section 11 of the Road
Traffic Act (exclcding motor tractors not desigped for use wholly or mainly on roads)-
___
[The inclusioo of thia page
iq
authorizedby L.N. 3!20011
so
GENERAL CONSUMPTZON TAX

Fmsr SCHEDULB. c a d . GROUP I-Zmpmied by Deniers. confd. Rate of Tax payable by
Category
dealer at Customs Entry Point

L
Rate of T a x payable on fmt sale
411997 Sch. w.e.j.

7397.
(a) which the Minister
LN. 165l1999.
by instrument in Writing certiEs to the Commissioner af Inland Revenue
as specified in section 4 (1)

(a)
12.6984 per cent 4 the oonsideration
has been acquired
4/1997
sch. w.c$.
7J97.
41 1997 sch. w.ej.
73n.
LN.
165/1999.
411991
sch. w.cJ. 7 3 . 9 7 .
by the person named in t h e instrument for or in connection with an a&ultural activity specified in the instrument: (b) other than those as specified in 21.164 per cent of the speci6ed in parasection 4 (1) consideration SraPh (0). (a) 3. T r a i l e r s for motor tractors (exoluding trailers for motor tractors not designed for use wholly or mainly on roads& (U) which the Minister as speciIisd in 12.6984 per cent of by i n s t r u m e n t in section 4 (1) the consideration writingcertifiesto (a) the Commissioner of Inland Revenue har ban acquired by the person named in the mstrument for or in connection with an agricultural activity Bpecified in the instrument: (b) other than those an specified in 21.164 per owb of the specified in parasection 4 (1) considem$im D P h (4. (a) 4. (1) Trucks as debed in s e e tion 11 o f the Road Traffic A c t . (excluding the vehicles mentioned in paragraph (2))W inclusion o f uhis page ia authorized by L.N. 3)7~M1]
51
FIRSTSCHBDULE. contd. GROUP I-lmported by Deniers. mrtld. Rate of Tax payable by dealer at Rate of Tax Customs payable on category Entry Point %st sale
(a) which the Minister
as specified in by instrme!~ti n section 4 (1) writing oerbfies to (U) of Inland Revenue the Commissioner has been acquved by the person named in the instrument for or in connection with an agricultural activity specified in the instrument:
8.08 per
Oent
Of the
WnSideratlO~I
sm.
411997
w.e.f.
73.97.
LN. 16511999.
(b) other than those specified in param p h (4-
(i) if the unladen weight of the truck does not exceed 2.032 kg; (ii) if the unladen weight o f the truck exceeds
as specified in 36.36 per cent of the section 4 (1) consideration 41195'7
(4
SdL
W.CS.
7 3 . 5 7 .
a s specified i n 20.20 per cent d the section 4 (1) consideration 411997

(U)
2,032kg.
(2)
s & . % i d
T h i i item does not clude the fohving(U)
in-
buses and other passenger vehicles commonly known as minibuses:

[Thhe inclusion of this page is authorized by L.N. 3/20011
52
FIRSTS C ~ D U L B confd. . GROUP I-Imported by Dealers, contd.

Rate of Tax payable by dealer at Custom Entry Point Rate of T a x payable on first sale
Category
( 6 ) other motor
vehicles constructed to carry a load or passengers or both and commonly known as station waggons, and estate cars, respectively; and
(c) other motor vehicles
o f the type sold under the brand name or

description o f Range Rover, Jeep, Pathfinder or Trooper, or any other vehicle which in the opinion of the Commissioner of Inland Revenue is of a construction similar to such type.
L.N.
16511999.
5. Motor chassis fitted with engine and with o r without cab411997 scb.
(a) which the Minister by
w.e.i.
7397. LN.
165/1999.
as specikd instrument in w r i t i n g in section certifies to the Com- 4(1)(4 missioner of Inland Revenue has been acquired by the person named in the instrument for ,or in connection mth an agricultural activity specified in the instrument;
12.6984 per cent o f the wosidmtion
[The i n c l k m of this page is authorized by L.N. 3/2001]
52.01
FIRST SCHBDULE,conrd.
GROWI-Imported by Dealers. contd. Rate of T a x payable by dealer at Rate of Tax Customs h t r y payable on CaWPrY Point first sale (6) other than those spe- asspecifid cified in paragraph insection W. 4 (1) (4 6. Motor vehicles of the type sold under the b m d name or description of Range Rover, Jeep, Pathfinder or Trooper or any other motor vehicle which in the f the commisopinion o sioner of Inland Revenue is of a mnstruction similar to such type21.164 per cent of the
4/1997
consideration
9ah.
W.8.f.
7.3.97.
LN.
16511999.
(a) wbich the Minister as specfied in by instrummt in section 4 (1) wI%thgC d k S to (0) the Comrmrn ' 'oner of Inland Revenue bas been acquired by the person named in the instrutqent for o r in connectton with an agricultural activity specified i n the instrument:
(b) other than those specified in paragraph (a) that-
20.51 ptr cent of thc consideration
4 & ?
w.CJ. 7.3.97.
L.N.
16511999,
(i) aredesigned to be used with mtrol and

whi& have
Ehe inclusion of this page is authorized by L.N. 3120011
411997
sm.
w.r.f. 24.49s.
__
RL-I9
53.02

FIRST
s m m .cod.
by Dealers. confd. Rate o f T a x payable by dealer at Customs %ay Point
GROUP I-Imported
CatCgOIy an engine capacity not exceeding 2000 cc; o r
Rate of Tax payable on first sale
411y1 %h. w.e j . 24.4.95 41 1997
sch.
w.e.f. 7.3.w.
(ii) are designed as specified in 34.188 per Cent of the to be used seclion 4(1) ( U ) consideration with diesel fuel and have an engine capacity not exceeding 2200 cc;
411997
Sch.
w.e.f. 24.4.95.
411997
Scb.
[email protected].
7 . 3 . 5 7 .
(iii) have an en- as specified in 51.28 per Cent of the gine capacity scation 4(1) (U) consideration exceeding the engine capacity mentioned in subparagraphs (i) and (ii) but not exceeding 3000 cc in the case of an engine designed to be used with petrol or 3200 cc in the case of an engine designed to be used with diesel fuel:

FIRSTSCHEDULE, contd. GROUP I--lmnported b y Dealers. contd.
Rate of Tax payable by dealer at Customs Entry Point
53
~~eg0ry
Rate of Tax payable on 6rat sale

157.265 per ccnt of the wnsideration
(iv) have an as specified in engine capa- section 4 (1)

city exceeding3OooCc in the case o f an engine designed to be used with petrol or 3200 U: i n
(U)
41 1997 Sch.
n..ccJ.
7..1.97
thecaseof an engine designed to be used w i t h

diesel fuel.
7. Buser (including the passenger vehicles commonly known as minibusesj

(U)
other than those roecified in Dara-
76.77 per cent of the wasideration 411997

sch. w.eJ. 7.3.97.
(6) which the Commissioner of Inlaad Revenue is mtisfid(i) have a passenger seating capacity of
L.N.
I h j 199').
fifteen to twenty-four
n h e inclusion of this page is authorized 'by L.N. 3!20011
54
FIR=
SCHEDULE, contd.
GROUPI-Imported
by Dealers. comd.
Category
seats. includ-
Rate of Tax payable by dealer at Customs Entry Point
payable on Rate o fT a x
h t sale
ing fold-away
seats. aad411997
soh.
W.0.f.
7.3.97.
(m) me acqukd
-specified
4 (1)
(U)
by a licensee. a franchise
in section
20.20 per cent of the
amsidemtiw
holder or any Penon
who has lwcn

granted a aubfranchise s e e or franchise holder. 8%the
case
by such lioca-
may be, for

use
solely in the provi[The inclusion of this page is authorized by L.N. 3/2001]
GENERAL CONSlJMPTlON TAX
55
FIWT&UDULE.
QROUP
CONd.
I-Imported
Category
by Deal@rs. contd. Rate of T a x payable by Rate of Tax dealer at Customs Entry payable on P o i n t 6rst sale
sim of
public
passenger
trans-
services in the Corporate Area or the Rural Area: (bb) are acquired by a nual
PO*
bus
operator tor use solely in the prOVision of a rural
specified in section 4 (1) [a)

BS
20.20 per cent 01 theconsideration 411991 seb.

w,e.t.
7397.
bus service
01
(cc) are inUsed
tended to be wholly or main]) for t h c
er-
nage of
[The inclusion o f this page is a u t h o r i d by L.N. 146119991
Gitoup I-Imported
Fmsr SCHEDULE,eontd. by Dealas. c m d . Rate of T a x

payable by dealer at &toms Entry Point Rate of Tar payable on first Kale
Category - . tourisis by a person who holds a contract
car-
nage licence issued under the Road Traffic Act and who is licen-
sed
4/1997
under
the
as specified in nectioa 4 (1)

[a)
20.20 per cent of the consideration
scb.
w.rJ.
7397.
Tourist Board Act to operate a touri s m enterprise

BS def i n d in paragraph (0) of the dchition
"tourist enterprise" in section 2

[The ioclusion OP this page is authorized by L.N. IM/ 19991
of
57
FIRST SCHEDULE, cuntd. GROUPI-Zmported by Dealers. m t d . Rate o f T a x

payable by dealer at Customs Entry Point Rate of Tax payable on first sale
Category
of the Tourist Board Act; or (dd) which the Minister by iustrument in writing certifies t o the Comm i s sioner ofIn. land Revenue that he is satisfied that tht bus h a been aoquir&by the per son named in the instIUmat for use wholly
L.N.
165/1999.
20.20 per y t of the consideration
4,199.,
a.
w.e.f.
(d
7397.
or
mainly in or in connection
[The inclunion of ohis page is authorized by
L.N. 3120011
58
withan. activity specified in the in80%-
ment, bein8
an a c
4'1997 Sfh. w.e./.
tivity as specified in a p p v - . section 4 (1) (4 cd by the
20.20 per cent of the consideration
M i n i s ter by notice published

in -
7J.97.
the.
Guzette:
1
I
(i)
o f twentyfive or more seats. including foldaway seats, and

(iii) are acquired by any person mentioned in sub-paraBraph (0 (4 OT (bb) and for such u ? e as is mentioned iotbatmb-
have a passenger seating capacity
in section
4 (1)
as specified
(4
zero per cent of the consideration
411997
Sch.
W.C.1.
7.j.97.
___
~~
,
~
-[The inclusion of this page i s authorbed by L.N.
3/2001]
59
FIRST SQ-fBDUu, conrd. &OUP I-Imporfed by Dealers, contd. Rate of Tax

payable by dealer at Customs Entry Point
L
Category parapph or are intended to be used for the purpose mentioned in sub-paragraph (i) (cc) or (dd):
Rate of Tax payable on first sale
(iv) have a pas-
senger seating capacity o f no more than fourteen seats, including f old-away seats, and are intended to be uscd mainly for the carriage of tourists by a person holding a contract
caniwe
as specified where the buses in section have(a) nine to four4 (1) (4 teen passenger seats, 36.36 per cent o f the consideration (b) less than nine passenger
seats, 17.004
41 1997
Sch. ~e.f.
24.4.95.
4: I997
Sch .
lv.e,f.
7..;.97.
per cent of the considera-
4i1997
tion
%.
!..cf.
7.+.97.
licence issued under the Road TrafEc A d and iicmsed under the Tourist b r d Aot w operate a tourism
enterprise as defined in para~.
~
[The inclusion of bhir p a ~ e is authorized hy L.Y. 3:20011
- --
-____
60
FIRST SCHEDULE, contd. GROUP I-Imported h y Denlers, c o d . Rate of Tax payable by dealer at Rate of Tax Custonis Entry payable on Point first sale Categoty
scb.
4: 1997
w.c.f.
7 . 397.
! 3 L , 1993.
graph (a) of the definition of tourism enterprise in section 2o f the Tourist Board Act. 8. Any mechanically proas specified 29.6296 per cent of pelled vehicle not mention- in section she consideration ed in this Part (but exclud- 4 (1) (U) ing any vehicle which is classified under section 11 of the Road Traffic Act as a motor cycle or invalid carriage) being a vehicle that is intended or adapted for use on roads and constructed or adapted for the carriage ofgoods or passengers or both. GRauP 11-fmporte, on intended uper for his own use or r sale b y a person who is not a dealer Rate of tax payable Category at Customs &try Point
- 8
1. Motor cars 85 defined in section 11
L.N.
1651 1999.
of the Road Traffic Act. including station waggons and estate cars and buses which have less than ten seats including the drivers seat (but excluding motor vehicles of the type sold under the brand name or description of Range Rover, Jeep. Pathfinder or Trooper or any other motor vehicle which, in the opinion of the Cammissioner of Inland Revenue is of a construction similar t o such
type)-[The inclilsion of this page is authorized by L N. 3iZ0011
61
PEST SalSDUIB. m d . GROUP U-Imported by an iniended me? for his own use or for sale by a person who is nof a dealer, cornd. f Tax payable Rate o Category at Customs Entry Pout
(a) with an engine capacity not
exceeding 1OOO cc;
19.23 per cent of the ag- 411991 gregate o f tbe value for S & . customs duty and the amount of the customs duty [hereinafter referred to as the taxable value)
7;>!b5.
( b ) with an engine capacity ex- 30.769 per cent of the tax- 4j1997 ceding 1ooO c c but not ex- able value Sch. d i g 1500 cc; w.e.f.
(c) tbat-
24.4.95.
(i) are deigned to be used with petrol and have an engine capacity exceeding 1500 cc but not excadmg 2000 cc: 38.46 pw cent of the tax- 411997 o r Sch. H..P.f. (ii) are designed to be used able value 24.4.95. with diesel fuel and have an engine capacity exceeding 1500 U: but not exceeding 2200
cc:
(a) that-
with petrol and have an engine capcity esceeding 2000 cc but not exceeding 3000 cc; or per cent of the tan- 4:1997 (ii) are designed to be used .Sl.69 sch. able \ d ue w i t h diesel fuel and W.C.f. 24.4.95. bave an engine capacity exceeding 2200 cc but not exceeding 3200
02:
(i) are desiped to be used
__
~~
[The inclusion oL this page is authorired by L.N. 3!2Mll]
62
FIRST SCHEDULE, coMd.

GROUPE-Imported
by un intended user for his own or for-sale by U vson who is MI a dealer, mtd.
Category
(e)
Rate of Tax payable at Customs &try Point
that(i) are designed to be used with petrol and have an engine capacity exceeding 176.92 per a n t of the 3000 c c , or taxable value (ii) are designed to be used with diesel fuel and have an engine capacity exceeding 3200cc:
411997
Sch.
\l'-e.f.
If) which are limousines intended to be used h o l l y or mainly for
24.4.95.
the carriage o f tourists by a person holding a cantract carriage licence issued under the Road Traffic Act and licensed under the T o u r i s t Board A c tt o operate a tourism entmprise. as d h e d in paragraph (U) of the definition of "tourism enterprise" in sedion 2 o f the Tourist Board Act.
57.69 per aeat of the taxable d u e
2. Motor tractors as defined in section 11 of the Road Tra5c Act (excluding motor tractors not designed for use wholly or mainly on roads)(a)
L.N. IhS i 1999.
__
which the Minister by instru- 14.2857 per Cent of the ment in writing certifies to the taxable value Commissioner of Inland Revenue has been acquired by the persun named in the i n s t r u ment for or in m a s t i o n with an agricultural activity specified in the instrument:
__
____
[The inclusion of this page is authorized by L.N. 3/20011
62.01
FIRST SCHEDULE,contd.
GROUP ll-1mporIed by an intended user for his own use or for sale by a person who is not a dealer, contd. Rate of T a x payable at Customs Entry Point Category
(b) other than those specified in
paragwh
(0).
23.809 per cent o f the taxable value
3. Trailers for motor tractors (exduding trailers for motor tractors not designed for use wholly or mainly on roads)(a) which the Minister by instru-
14.2857 per cent o f the ment in writing certifies to the taxable value Commissioner of lnland Revenue that the trailer has been acquired by the pemon named in the instrument for or in connection with an agricultural activity specified in the instrument; 23.809 per cent of the taxable value
L.N.
1651 19%.
( b ) other than those specified in
paragraph (a).
4. (1) Trucks as defined in section 11 of the Road TraRIc Act, (excluding the
vehicles mentioned (2) )(0)
in paragraph
which the Minister by instru- 9.09 per cent of the ment in writing certifies to the taxable value Commissioner of Inland Revenue that the truck has been acquired by the person named i n the instrumemt for or in connection with an agricultural activity specified in the instnrment;
L.N.
165/1999.
__
(b) other than those specified in paragraph (a)-
Fhe inclusion of this page is aufhorired by L N 3/2M11
------_______
62.02
GENERAL CONSUMPTION TAX FIFST SC~~EDIJLB, mrd. GXOUP U-fmported by an inrended user for his own use or for salc b? a pcrs011 H ho is not U dealer. contd. Rate of Tax payable a t Category Customs Entry Point
(i) if the unladen
weight of the truck does not exceed 2,032 kg;
40.91 per cent of the taxable value 22.72 per cent of the taxable value
(ii) if the unladen weight of the truck exceeds 2,032 kg.

(2) This item does not include the following(a) buses and
other passenger vehicles commonly known as minibuses;
(b) other motor vehicles constructed to carry a load or passengers or both and commonly known as station waggons. and estate cars, respectively; and
(c)
L.N.
165/1999.
dher motor vehicles of the type sold under the brand name or description of Range Rover, Jeep, Pathfinder or Trooper or any other vehicle which in the opinion of the Commissioner of Inland Revenue is of a construction similar to such type.
5 . Motor chassis fitted with engine and
with or without cat(a) which the Minister by instrument in writing certifies to the
L.N.
1ss/rws.
-~
Cammissioner of Inland Revenue has been acquired by the
14.2857 per cent of the taxable value
~~
[Theinclusion of this page is authorized by L N . 3120011
62.03
FTRST SCKEDUL~. mnld. GROW 11-Imported by an intended user fur his own use or for sde by a person who is not a dealer, conld. Rate of Tsx payable at Customs Entry Point ~WJV
person nanicd in the instsument for or in connection with an agricultural wtivity specified in t h e instrument;
(b) other than those specified i0 23.809 per cent of the paragraph (a). taxable value
6.
M o t o r vehicles of the type sold under the brand name or description of Range. Rover, Jeep, Pathfinder or Trooper or any other motor vehicle which in the opinion of the CommisL.N. sionrr of Inlatid Revenue is of 3 165/1999. construction similar to such t y p (a) which the Minister by instm- 23.076 per cent of the mcnt in writing certifies to taxable value L.N. the Commissioner of Idand 165 j 1999. Revenue has been acquired by the person named in the instrument for or in connection with an arn'cultural activity specified in the instrument; (b) other than those specified in paragrah (Q) that(i) are designed to be used with petrol and have an engine ca~&bnd exceeding 2000 a; OT
38.46 per cent of the tax(ii) are designed to be used able value with diesel fuel and have an engine capacity not exceeding 2200 c c : (iii) have an epgine capa- 57.69 per cent of the tax- 4/1997 Sch. city exceedmg the en- able value W.C$ gine capaciiy m entioned 24.4.95. in sub-paragraph (i) or (ii) but not exmedin% 3000 cc in the case of an engine designed to be used with p e t r o l o r
[The inclusion of dhis page is authorived by L.N.
4r1997 sch.
x..e.f.
24.4.95.
3i20011
62.04
GENERAL CONSUMPTION TAX FIRST SCIIEDULE, contd GROUP 11-lmporred by an intended USET for his own use or for sale by a person who is not o &den conld. Rate o f tax payable Category at Customs Entry Point 3200 a :i n the case o an engine designed to be used with diesel fuel: (iv) have an engine capacity exceeding 3OOO c c in the m e of an e n e e d a i p e d to be used mth petrol or 3200 cc in the w of an engine dcaigned to be used with dime1 luel. 7. B u m (including t h e -er vehicles commonly known as minibusesj (U) other than those specified i n paragraph (6) and i n item 1; (6) which the Commissioner of Inland Revenue is satisfied0) have a p a w a m seating capacity of fifteul t o twcnty-four stats. i n c w ing foldaway seats, 176.92 per cent of the taxable value
86.36 per c a t of the taxable value
L.N.
165/1999.
and(aa) are acquired by a license+. a franchise holder oran person who been granted a subfranchise by such licensee or franchise holder. aa the case may 22.72 per cent o f the be, for use sole- taxable value ly in the &sion o f public
passerlgu m s pwt M v i c s i n
the c o r p o r a t e
Area o r RuraI Area; or

FIRST SCHBDULE. Conid.
62.05
GROUP U-Imported by mi intended user for his own use or for sale by a person who is not a dealer, contd. Rate of Tax payable at category Customs Entry Point
~
(bb) are acquired by a rural bus operator for use solely i n the provision o fa ~ l a b lu SCIvice; o r
(cc) are intended to
be used wholly o r mainly for the Carriage of
tourists by a person who holds a contract carriage licence iarucd under the Road Traffic Act and who is I i c ~ ~ under ad the Tourist Board Act to operate a tourism enterprise as de6ned in paragraph (d of the definition of ~tourirt enterprise i n section 2 of the Tourist Board Act: or
22.72 per cent of the taxable value
(dd)
which the Minista by inatrument i n writing certifits t o tbe Commisrioner o f Inland Revenue has keen acquired by the person named
L.N.
165/1999.
in the iuatnlm a t for use

[The inclusion of this page is authorized by I..N. 3!2001]
62.06
(iii) are acquired by any person mentioned in subparagraph ( i ) (LXI) or ,zero per cent of the (bb) and for such use as taxable value is mcntiond in that sub. paragraph or are intende d to be used for the purpose mentioned in sub-paragraph (i) (cc)or
(dd);
4/1997
sch.
1ve.f.
24.4.95.
63
FIRST SQU~VLE, contd.

GROUP D-Imported
by an intended wer for his own use o r for sale b y a person who i s not a
dealer, confd.
ategory
Rate o f Tax payable at Customs E m P o i n t
of the definition of tourse in secfge?rthe Tourist Board Aot. 1 . A n y Ilxdmb& propelled vehicle 33.3333 per cent o f the not mentimed i n thia P a r t (but taxable value. excluding any vehicle which L clarsificd unda acctim 11 of the Road Tralfie Act as a m o t o r cycle o r invalid carriage) being a vehicle that is intended or adapteat for IUC on roads and amatructed or adapted for the carriage of gwds or passengers or both.
GROUP
Category
I. Motor cars as defined in section 11 of the Road Traffic Act(a) with an engine capacily notex-
ceediog
CP;
IIISecond Sale Rate of Tax Sale o f motor Sale of motor vehicle by pcrson not being vehicle by dealer a registered and other registaxpayer tered taxpayer
i!,!,9&1.
$l.OOo
as specified in section
4 (1) (a)
2,000
$2,000
a8
(b) with an engine capacity exceeding 2,W cc but not exceeding 3 . 0 0 0 cc; fc) with an engine capacity exceeding 3,000 cc.
~F&&cI la section 4 ( I ) (a)
$3.000
tu npceihed in
section 4 (1) (a)
[The inclusion VT this w ~ is e authorized by L.N. 1461 19991
64
GENERAL CONSUMPTION T A X FIRSTSCHEDULE, contd. GROUP III--Second Sale. cortld. Rate Sale o f motor vehicle by person not b c i a registered Cnte!@ry taxpycr
of Tax Sale of motor vehicle by dealer and other re& teredtaxpaycr
L.N.
lY~/1!294.
2. Trucks as defined in section I 1 of the Road Traffic Act (including motor chassis, fitted with an engine, with or without cabj (Q) not exceeding 1,524 kg of unladen weight:
( b ) exceeding 1,524
$Z.OaO
as specified in section 4 (1) (U)
m.
19.+/1994.
L.N. 19A/1994.
$4.000 an specified in section 4 ( I ) (a) kg of unladen weight but not e x c d i n g 3,048 k g of unladen weight: (c) exceeding 3,048 kg WJOO as apccificd in section 4 (1) (a). nnladen weight: NOTE: 1. No tax shall be payable in respect of the sale of m y motor vehicle specified in this Group(a) which at the time of the sale is over eight yean old; (b) where the Commissioner of Inland Revebue i8 satisf i e d that the ownership of such motor vehicle is being transferred in circumstances which, if the vehicle were being imported into the island, would have rendered it exempt from customa duty; or ( c ) where the motor vehicle is a truck as specified in Item No. 2. if the purchaser is a pemn desigoated as.811 approved farmer in an order made pursuant to section 36D of the Income Tax Act and which is in force at the t i m e of the transfer. 2. Payment of the tax(a) specified in the second column of this Group shall be made by the purchaser upon the transfer of ownership of the motor vehicle: and (b) specified in the third column of this Group shall be made by the registered taxpayer.
~-
[The inclusion uI. lhis page is authorized by L.N. 146: 19991
65
(b) registered by the mauufacturer under the Road Traffic Act for the first time in Jamaica: (c) supplied by a manufacturer(i) to a person who is the intended user for his own use or for resale to a person who is not a dealer; or (ii) in circumstances which render the motor vehicles liable to be registered under the Road Traffic Act for the first time in Jamaica:
the second column of Group I1 as being applicable to that ctass of motor vehicle
as specitid in
66
G E N E R A L CONSVMPTJON T A X
first sale shall be regarded as having oocurred when a dealer(a) registers a motor vehicle under the Road TraEic Act for the first time in Jarnaioa: or (b) ~ p p l i e e a motor vehide to a person i n circumstances which rend= the vehicle liable to be registered under the Road Tratlic Act for the first time in Jamaica: franchise holder and Rural Area have the same meaning as in the Public Passenger Transport (Rural Area) Act; own uae includes an intentim(a) to h e a vehicle to some other person; or (b) to rent a vehicle to some other person: rural bus operator means the holder of a mad limce (oot being an emergency road licence) under the Road Traffic Ad alvthoriziw the provision of a rural bus service: rural bus service means a service of stage or express carriage in the rural areas of Jamaica other than areas for which franchise holders have been granted licences; second sale means the sale of a motor vehide that has previously been regirtnaa under the Road Traffic Aot PART Il-lmns which me zero-rated GROUPI - F&t@
1. N.
1 9/~ 1W4.
1.
corn
2. Soyruneal.
3. Wbut. 4. [DeIeled b y L.N. 19A/1994.] 5. [Dekted b y L.N. 19A/1594.] 6. [Deleted b y 7 . [Deleted b y 8 . [Deleted b y 9. [Deleted b y 10. [Deleted by 11. [Dekied b y 12. [Deleied b y 13. [Deleted b y 14. [Deleted by 15. [Deleted b y
L.N. L.N. L.N. L.N. L.N.
19A/1994.] 19A/l994.] 19A/J994.1 19A/1994.1 19A/1994.1 19A/1994.1 19A/1994.1 19A/1994.3 39A/3994.1
L.N. 19A/J99#.1
L.N. L.N. L.N. L.N.
v h e inclusion af this ,page is authorized by L.N. 146119991
67
GROUP 2-Agriculture 1. Animal feeds, except pet food. 2. [Deleted by L.N. 19A / 1994.1 3. Machetes, 11.43 cm triangular cutlass files, grubbing hoes, farm L.N. 19~4994. forks (that is to say four-pronged forks), hog wire, mesh wire and L.N, barbed wire which the Commissioner of Inland Revenue is satisfied are 165,1999. purchased solely for use in agricultural activities. 4. Self-propelled agricultural equipment, agricultural tractors and implements for attachment thereto, agricultural implements propelled by draught animals and agricultural devices designed to be canied by the operator thereof and parts for any of the foregoing. 5. Inigation equipment and any other agricultural goods and equipment which the Minister may approve by notice published in the Gazette.
6. Planting material including cereals and seeds in their natural state; dormant flower bulbs, corns, roots and tubers, nursery stock which LN. the Commissioner of Inland Revenue is satisfied is intended for cornmercial purposes, vegetable plants and live trees which the Commissioner 16511999, of Inland Revenue is satisfied are intended for commercial purposes 7. Fishing apparatus, gear. boats, engines, equipment and parts there- L.N. for which the Commissioner of Inland Revenue is satisfied is imported or purchased by or on behalf of or taken out of bond by commercial 16511999. fishermen solely for use by them in the capture of fish for sale. 8. Fertilizers, herbicides, fungicides, plant growth regulators, nema- L.N. l9AiY 994. ticides, rodenticides, veterinary preparations, and molluscides. 9. Insecticides which the Commissioner of Inland Revenue is satisfied L.N. 19~11994. are intended for use exclusively in agriculture. 10. Agricultural produce which is2612003
(a) exported; or (b) sold to a registered taxpayer for use in the production of finished goods, by a person registered as a registered taxpayer pursuant to section 29 (2) of this Act. GROUP 3-Health 1. The following substances(0) any drug(i) specified in the Fourth Schedule (List 4 Drugs) to the Food and Drugs Regulations, 1975; or (ii) used primarily in the treatment of asthma; ( 6 ) diagnostic reagents used for the testing of dextrose in the blood and glucose, protein, ketones and pH in the urine; (c) any of the following[The inclusion of this page is authorized by L.N. 87/2004]
S. 6.
L.N. 165lB999.
411997 sch.
w.e$
24.4.95.
FIRST SCHEDULE,contd GROUP 3 -Health, contd

topical antifungal preparations; scabicides and pedmticides; anthelmintics; haemorrhoidid preparations in ointment or suppository form; (v) analgesics and anti-inflamatory agents; (vi) all contraceptive devices and substances; (vii) surgical gloves, includmg disposable, sterile and those made of latex rubber: (viii) cough and cold preparations: (ix) antacids: (x) band aid; (xi) anti-histamines; (xii) preparations for acne and eczema: (xiii) olbas oil. vaso constrictors. vaso dilators and other drugs used to loosen congestion; ( i v ) ophthalmic drops and washes; (XV) antiseptics and disinfectants; (.wi) simple single constituent medicines packaged in small containers used for first aid: (wii) rubbing alcohol: (wiii) bay rum: (xi$ laxatives: ( . a anti-diarrhoea1 ) preparations: ( x x i ) hsposable diapers for the incontinent.
2. Any(a) medical. dental. surgical. ophthalmic or vetenmy instruments or components: (b) orthopaedic appliances. surgical belts. trusses. splints and other fracture appliances. artif~cial limbs. eyes. teeth and other MIcial parts of the body. hearing aids. other appliances which are worn or carried or implanted in the body to compensate for a q bodily defect or disability. canes and crutches designed for use by the handicapped and eye glasses and contact lens used for the treatment or correction of a defect in vision on the written prescription of an eyecare professional: (c) laboratory appliances (including electro-medical apparatus) and apparatus used for X-rays or radiation from radio-active substances: (d) water quality monitoring equipment and seals and equipment used by healthcare personnel: (e) parts and accessories for any of the foregoing.
[The inclusion of th~s page 1 s author~zed by L N 87/2004]
(i) (ii) (iii) (iv)
6Y
FIRST SCHEDULE,confd. GROUP3-Health. contd.
3. Invalid carriages. 4. Medical and surgical prostheses including surgical implants and ileostorny. colostomy and similar abilities designed to be worn by human beings. 5. Artificial breatbing apparatus for individuals anlicted witb respiratory disorder. 6 . Any medical equi'pment approvd by the Chief Medical Otlicer.
7. Randages and gauzc.
S. 17 !h) lii: are acquired by or on behalf of(a) the Jzmaican Branch of the Red Cross Society. and the St. John's Ambulanie Brigade which rhe Commissioner o f Inland I..N. Revenue is satisfied are necessary for the rendering of their I s ~ ~ ' w 1
8. Goods (excluding motor vehicles, other than ambulances) which
services; or
( b ) the University Hospital of the West Indies or any private hos-
pitals (which, in the case of veterinary hospitals. are approved by the Minister of Agnculture and which in any other care. are approved by the Minister of HeaMh) which the Commisdoner of Inland Revenue is satisfied(i) are equipment for use solely in or by such boapital and are necessary for the proper functioning thereot; or (ii) are building materials for use solely in the construation. dteration or extension of such hospital.
L.N. lhS119Y9.
9. Supply of services by a private hospital (inoludmg veterinary hos- z I I I 1.4 I pitals approved by the Minister of Agriculture) and medical and dental S. tW)iii)diagnostic centres and laboratories approved by the Minister of Health.
GROUP 4 - Diplomatic and lnlernational OrgMimions

1. & t i c l e s
for the use of and xcrvices performed for the Govemor-
General.
2 . 4 1 ) Articles imported into Jamaica or purchased i n b o n d or 10.'199S directly from or services rendered by a registeffd taxpaya for the Qh. personal o r official use of(U) heads of missions and international organizations; (b) non-Jamaican citizens who are members of the staff of a miadon or an international organization other than members of the service staff; (E) non-Jamaican citizens who are uade commissioners and members of the staff of a trade commission other than service
SW.
[The inclririnn of this rape is aiilhorircd hr. L.N. 3,'111011
70
FIRSTSCHEDULE, confd. GROUP 4-Diploniaric and International Orgariizations. confd. td) Consular officers who are nalives or citizens o f thc countries they represent and who are not engaged in any other business or profession in Jamaica. (2) Paragraph (J) shaU apply only in respect of such categories of persons as are sp16ed in an o r d e r made by the Minister responsible for foreign affairs for the purpose of this item.
GROUP 5 -Expor: 1. Goods, other than used goods. exported from Jamaica in prescribed
circumstances. 2. Goodo and services purchased in Jamaica and goods imported in or taken out of bond in Jamaica by or on behalf d persons engaged j n the production of bauxite and alumina being goods and services directly related to such production.
3. Goods specified in Item No. 2 of Part I of the Second Schedule to the Customs Tariff (Revision) Resolution, 1972. under the heading n relation & "Aircraft" i (Q) an airline operating scheduled services withi0 Jamaica o r to a place outside Jamaica; or ib) chartered and private aircraft calling in Jamaica for refueUing and repairs. 4. b i c u exported from Jamaica in prescribed circumstances. 5. Services rendered in Jamaica d i r s t l y related to the exportation of
i n / 1995 SA.
L.N.
19%!19g4.
goods.
6. Any taxable item which is manufactured or supplhed in Jamaica and@\ exported by a registered taxpayer; (bj shipped by a registered taxpayer(i) for use as stores on an aircraft or vcasel; (ii) as merchandise for sale to persons on board an aircraft or vessd. the final destination of which is outside of Jamaim
7 . Spare eapfs and equipment used in the repairs of any aircsaft or vessel whlch IS wholly or mainly used internationally for the tramportation of goods to and from Jamaica.
GROUP 6 Government 1. Goods purchased or imported or taken out d bond by or behalf of, and services rendered b(a) a Ministry or dep-ent of Government; ( ) B statutory body or authoritv other than those mentioned .b,
.___-
on
in
paragraph-2;
Khe inclusion of this page is authorized by
3:ZWlI

FIRST SCHEDULE, contd. GROUP 6 -Government, contd. (c) [Deleted by Act 21 o f 1991.1 (d) any Parish Council; (e) the Kingston and St. Andrew Corporation. 2. Item 1 does not apply to the following organizations or their subsidiariesAgricultural Credit Bank of Jamaica Limited Air Jamaica Limited Airports Authority of Jamaica Bank of Jamaica Betting Gaming and Lotteries Commission H.E.A.R.T. Trust Jamaica Development Bank Jamaica Mortgage Bank Jamaica Racing Commission Jamaica Sugar Holdings Limited National Development Bank of Jamaica Limited National Housing Corporation Limited National Housing Development Corporation National Housing Trust National insurance Fund National Investment Bank of Jamaica (NIBJ) National Water Commission Petrojam Limited Petroleum Corporation of Jamaica Port Authority of Jamaica sugar Industry Authority Transport Authority Urban Development Corporation GROUP 7-Places o f Worshrp 1. Goods of a nonconsumable nature which the head of a denomination for which the goods are assigned declares in writing will be used only for the purpose intended and which the Commissioner of Inland Revenue is satisfied are purchased or imported solely for furnidmg or decorating a place of worship or as vestments for use during public worship. 2. Altar bread. matzos unleavened bread, communion wafers and altar wine purchased or imported for the purpose of administering the sacraments which the head of the denomination for which they are intended declares in writing will be used only for the purpose intended. 3. Candles. myrrh and frankincense which the Commissioner of Inland Revenue is satisfied are purchased or imported solely for use in places of divine worslup. 4. Offertoq envelopes purchased or imported by or on behalf of a religious denomination. [The inclusion of this page is authorized by L.N. 87120041
71
L.N. 11411997.
2812003
s. 2. 2sncws
S.2.
2812003 s.2. 2111991 S. 17(b)(iii). 2812003 s.2. 2812003 S. 2. 2812003 s.2. L.N. 11411997. 2111991 S. 17(b)(iii) 2812M3 s.2.
L.N.
16511999 2~1991
S. 17(bXiv)
I
L.N 16511999.
GENERAL CONSIMPTION TRY

FIRST SCHEDULE. contd. GROUP 8 -Books, A'ewspapers, Education 1. Printed matter. articles and materials classified under Tariff Headings 19.01 to 19.05 such as(a) brochures. pamphlets and leaflets for religious purposes and books and booklets: (b) newspapers. journals and periodicals, whether or not illustrated; (c) children's picture books and painting books: (4 maps and hydrographic charts and similar charts of all kmds. including atlases. wall maps and topographical plans, printed globes (terrestrial or celestial). 2. (a) Stationery and educational apparatus. materials and equipment (including those used for games and physical training) which are for use in the University of the West Indies, the College of Arts, Science and Technology and any other educational institution approved by the Minister of Education and which are intended solely for educational purposes as certified by the responsible officer of such educational institution; (6) school buses which are purchased by or on behalf of an educational institution approved by the Minister of Education and which are to be used exclusively in the transportation of students. 3. Stationery (including writing paper), printed forms, envelopes and blotting paper for use in an examination which are purchased in Jamaica or imported therein by or on behalf of the Cambridge Local Examination Committee, the Caribbean Examination Council or any other examination body recognized by the Minister of Education for which there is a certificate signed by the Secretary of the respective body venfying the use for which the stationery, forms, envelopes and paper are intended. 4. Food produced for use exclusively for the feeding programme of a school approved by the Minister of Education which is not for resale to the general public. 5. Goods and services acquired by the University of the West Indies and the Council of Legal Education for their use. 6. Exercise books specified under Tariff Heading No. 4820.20 of the First Schedule to the Customs Tariff (Revision) Resolution, 1972.
7. Goods (excluding motor vehicles, other than school buses mentioned in Item 2 (b), alcoholic beverages, motor spirit, kerosene and diesel oils and goods purchased for fund raising events) purchased(a) by an educational institution approved by the Minister of Education for its own use and so certified by the head of that educational institution; and (6) h m funds, for which the educational institution is accountable.
2 1 '1991
S. I 7 (bxv).
411997 Sch.
w.e.j: 7.3.97.
411997 Sch.
w.e$ 21.4.95.
411997 Sch.
w.e.J 21.4.95.

FIRST SCHEDULE, contd. GROUP 9 -Miscellaneous 1. Sports equipment (including clothing) specifically designed for use in the following sports(a) basketball; (b) boxing; (c) cricket; (6) football; (e) hockey; u> netball; (g) table tennis; (h) track and field; (i) volleyball; dominoes; (k) badmington; (0 cycling; (m) golf; (~t) lawn tennis; (0) rugby; (p) softball; (9) squash; (r) swimming. 2. Gift parcels whose value (exclusive of customs duty and postage) does not exceed such amount as is applicable for customs duty purposes. 2A. Imported goods the FOB value of the contents of which does not exceed the amo-unt specified at item 79 of Part I of the Second Schedule to the Customs Tariff (Revision) Resolution, 1972. 3. Passengers' baggage and household effects as described in and to the extent allowed under Items Nos. 6 and 6~ of Part 1 of the Second Schedule to the Customs Tariff (Revision) Resolution, 1972. 4. Reimported goods on which tax has not been previously credited or refunded. 5. Gold bullion, coins and bank and currency notes imported by the Bank of Jamaica. 6. Unused postage, revenue and other stamps, postmarks and franked envelopes, letters and cards imported by the Postmaster-General. 7. Goods (except motor vehicles) acquired by or on behalf of the Boy Scouts or Girl Guides Associations of Jamaica or any other youth organization or association approved by the Minister which the Commissioner of Inland Revenue is satisfied are necessary for the rendering of their services. 8. Insurance payable in respect of buses used for public passenger transport.
[The inclusion o f this page is authorized by L.N. 80rJ2008)
L.N.
8611994
L.N. 878/2003.
2111991 S.17@)(vi). L.N. 165/1ggg.
21/1991 S. 17@)(vi).

FIRST SCHEDULE, contd 9. Sanitary towels and tampons specified under Tariff Heading No. 4818.401 of the First Schedule to the Customs Tariff (Revision) Resolution, 1972. GROUP 10 -Activities 1. [Deleted by L.N.l9A/l994.] 2 . [Deleted by Act 21 of 1991 . ] 3. [Deleted by L.N.I9AA 994.3 4. [Deleted by Act 21 of 1991.1 5 . Transportation of goods and people into or out of Jamaica, excluding the following services-
411997
Sch.
w.eJ 2 1 . 4 . 9 5 .
L.N. 19d1994.
(a) services rendered in respect of the supply of such transportation; (6) ancillary services including loading or unloading of aircraft or vessel, port and harbour services, docking, berthing and mooring, conservancy, aircraft landing, parking and housing, apron services, airport navigation services, transportation to the point where the goods are entered, demurrage, or arranging in such service. L.N. 6. Any payment of agency fees, commissions or other similar payment to 19d1994. a person who does not reside in Jamaica, in respect of arrangements made by that person for the transportation of goods to or from Jamaica. L.N. 2012003. 7. The sale of the following horses(a) pure-bred breeding animals specified under Tariff Heading No. 0101.11 of the First Schedule to the Customs Tariff (Revision) Resolution, 1972; (b) horses for breeding specified under Tariff Heading No. 0101.191 of the First Schedule to the Customs Tariff (Revision ) Resolution, 1972; (c) race horses, not for breeding specified under Tariff Heading No. 0101.I92 of the First Schedule to the Customs Tariff (Revision) Resolution, 1972. GROUP 11-Motor Vehicles 1. Motor vehicles as defined in section 11 of the Road Traffic Act each of a value not exceeding US$30,000 F.O.B., which .are imported by the following category of persons in the circumstances specified subject to such terms, condition; or restrictions as the Minister may in writing direct. .
L.Nn. lOd1993. 17711996.
(a) persons recruited overseas for appointment in the public service or by a statutory body or authority or by a company wholly owned by the Government;
[The inclusion of this page is authorized by L.N. 80rJ2008)

FIRST SCHEDULE, contd. GROUP 11-Motor Vehicles. contd. (b) a statutory body or authority or a company wholly owned by the Government other than those specified in item 2 of Group 6; (c) persons recruited overseas as teachers by the Ministry of Education; (6) persons employed in schools approved by the Ministry of L.N. 17711996. Education(i) as principals and vice-principals; or (ii) as teachers to implement, co-ordinate, or supervise any work experience programme approved by the Ministry of Education; (e) persons recruited overseas by the University of the West Indies for employment at the Mona Campus or who, being employed at another Campus of the University, are transferred to the Mona Campus; V) persons registered as medical practitioners employed to the Government or the University of the West Indies or the University Hospital of the West Indies;
(g) nurses employed to the University of the West Indies or the University Hospital of the West Indies who qualify for a 111 upkeep allowance;
(h) persons recruited overseas by private educational institutions approved by the Minister responsible for education;
(i) persons who having held overseas scholarships awarded by the
Government, return to Jamaica on the completion of the course to which the scholarships relate; public officers on study leave overseas or on scholarships overseas, who return to Jamaica on the expiration of the course to which the study leave or scholarships relate and who return to work with the Government;
(k) public officers who have served in Jamaican Foreign Missions for three years or more and who have been re-assigned to Jamaica or have gone on pre-retirement leave on returning to Jamaica;
(I) travelling officers in the public service who are in receipt of or are eligible for commuted allowance or full upkeep allowance;
(m) Parliamen'iarians;
(n) persons referred to in paragraphs (a), (e), (g) and 0) who, not being
[The inclusion of this page is authorized by
L.N. 80r\12008]

FIRST SCHEDULE, contd. GROUP 11-Motor Vehicles, contd. Jamaican nationals, are re-engaged on contract; (0) Custodes;
(p) Chairmen of Parish Councils and the Mayor of the Kingston and St. Andrew Corporation; (q) travelling officers in a statutory body approved by the Minister by Notice pursuant to paragraph (2) (q) of Tariff Heading No. Ex 87.02 of Part I of the Third Schedule to the Customs Tariff (Revision) Resolution, 1972, who are in receipt of or eligible for commuted allowance or full upkeep allowance;
L.N.
lOd1993.
L.N.
17711996.
(r) travelling officers who are in receipt of or eligible for commuted allowance or full upkeep allowance in one of the following organizatmnsAdoption Board Consumer Affairs Commission Contractor-General's Office Drug Abuse Secretariat Fair Trading Commission Fiscal Services (EDP) Limited a 4-H Club Institute of Sports Limited Integrity Commission Jamaica Fire Brigade Jamaica Movement for the Advancement of Literacy Jamaica National Heritage Trust Kingston and St. Andrew Corporation Metropolitan Parks and Markets Limited Natural Resources Conservation Authority Office of the Parliamentary Ombudsman Overseas Examination Office A Parish Council Real Estate Board Rural Agricultural Development Authority Underground Water Authority;
[The inclusion of this page is authorized by LN. 80d20081
GENERAL CONSUMPTION TAX FIRSTSCHEDULE, contd.
76.01
GROUP 11 - Motor Vehicles, contd.

(s)
Councillors o f a Parish Council or members o f the Council of kjyjlw6, the Kingston and St. Andrew Corporation:
LN.
17711996.
( t ) a former Governor-General:
(U)
a former Prime Minister:
L.N. 177/ 19%.
(v) Executive Secretaries Grade U. or III in the public service wbo L.N. 17711996. are in receipt of o r are eligible for mmmuted allowance;
(w)members of the Mona Campus cha ter o f the West Indies Group of University Teachers (WIG&;
( x ) persons employed to the
kG;1996.
17711596
Regional Supervisors.
Electoral AdvisoIy Committee as L.N.
?. No person shall at one, and the m e time enjoy btnefits under L.N. 17711996. more than one paragraph of item 1.
GROUP
- 12 [Defefed by L.N. 39,4/1994.]

Devices
GROUP 13-EnergySaving
I,
T h e following lighting equipment(U)
compact fluorescent lamps and ballast:
( b ) fluorescent fixtures and tribes:
sm.
101199%
(c) circular fluorescent lamps:
(d) fluoFesantbdkts;
( e ) high intensity dixhargc fixtures sad bulbs:
v) fibre glass panels
for rkylhghting.
scm.
_ ~ ~ ~-
I01199J
2. Automated, electronic or computerized lighthg control systanr ? I 1991 S. 17(b) including occupancy sensors and photo-cells for such sgstms.
~~
[Thc inclusion of rhi? page is a u t h o r i d by L.N. 3/200l1
___~
( p i i i ) .
76.02
3. Solar paneli and tube8 for solar water heating systems.

4. Solar cells designed to produce electricity from the
I . N.
sun.
1 3 ~ / 1 ' 1 ' ' 3 . light
5. Apparatus or machinery designed to produce motive power. heat, or electricity through the utilization of renewable sources of energy,
for exampIe. sun, wind and w a t e r .
GROUP14 - Coverings ond Contniners Coverings and containers designed for the packaging of agricultural goods or supplied to a manufacturer or producer on such t e r m s and condilions as ay be approved by the Comnlissioner of Inland Revenue and which are tor the exclus'ive use by such lamufacturer or producer in !he paci::ginf of his gods.
21 / 1991 S.17 (b) I s ) .
L.N.
105:i
I::
GROVP 15 - Items under Cerfain Enacrments Items which th? Commissioner of Inland Revenue is satisfied are aquired in circumstances under which they are exempt from custmns d r y purs:uiit to the followiq enactmen1. The Bauxite and Alumina Industries (Encouragement) Act
2. The Export Industry Encouragement Act.
3. The Hotel, (Incentives) Act

4. The Industrial Incentives Act.
5. The Industrial Incentives (Factory Construction) Act. 6. The Jamaica Export Free Zones Act.
7. The Motion Picture Industry (Encouragement) Act.
8. The Petroleum Act.
9. The Petroleum Refining Industry (Encouragement) A c t .

10. The Resort Cottages (Lncentives) Act.
[Thc i n ~ l u s i n i i; > ? ihi.; page i s nuzhoriml hy L.N. 3!2001j
~~ ~ ~ ~~ ~ ~ ~~

GROUP - 16 TDeleted b y L.N. 19A//994.1
76.M
GROUP 17
- Goods used in the moder,ii;otiun prarumme
21)1991
S. i7(b)(ni).
Goods (not being jewellery, fuel, food of any description, cosmetics. toilet preparations or goods used as raw materials) which the Cornnussioncr of Inland Revenue is satisfied are acquired by a manufacturer for use wholly or mainly in the manufacture or production of goods Etv mnimerci~l puFposes in a aodernization programme prescribed by the Jamaica Promotions Corporation for that manufaoturer.
L.N.
165:19')'J.
GROUP18
-- Research and Developmen1
LN
60: I998
Equipment and maderials acquired for use solely and directly i n a research and devclopment programme registered w i t h the National Commission on Science and Technology ltnd ccdi6ed by the Cornmission to be necessary for the execution either of the research f such programme or o f the N o t or prototype stage of the segment o development segment o f such programme.
CategoIy
Unit for Tax
Rate of Tax
Portland cement, that is to say, grey building cement Pre-mixed cement Cement blocks Stccl re-inforcing bars Quarter-inch steel wire Ivalue /valua
124% 124%
12f%
123%
II value
value
I2t%
76.04
SBCOND SCHEDULE
(Sections 2. 10. 13 and 14)
PRESCFXBED GOODS
SUBJECT TO
SPECIAL CONSUMPIION TAX
NOTE: In the Schedule references to Tariff Headinga and Chapters art referencesto TariffHeadings and Chapters in the First Schedule t o the Customs Taritl (Revision) Resolution, 1972.
Tariff Heading
No.
Deacription of Goodf
Unit 01 Tax
Rate OL
Tax
(U)
Motor spirit (eXClUdinR
Litre
L.N.
S3sjJY99.
Aviation 3pirit) (i) leaded
7.7198; plus ad wIurcm ax as f o l l o w s

(0)
i f manufactured in
Jamaica. 87.30 per centurn of tbe monnt by which the Ex Refinery price pcr li&e exceeds $8.8427 per litre:
L.N.
83611999.
(b) if imported into Jamaica, 87.30 wr centurn o f the amount by which the value p c ~ litre deter-
mmed under am-
tion 13(1) (U) cxoteds the amount per Xtre specified
above: 3 :zooi]
in Iragrapb (4

SECOND SCHEDULE,conkd.
77
TimHeading No.
escription of Goods
) unleaded, having
Jnit for Tax
Rate of
TaX
i7.3561; plus ad valorem L.N. 6 4 ~

tax as follows-
~ o ,
-_
an octane rating not exceeding 87, determined on the Road Octane Method.
a) if manufactured in Jamaica, 83.19 per' cenmm of the amount by which the Ex Refinery price per litre exceeds $8.8427 per litre;
(b) if imported into Jamaica, 80.09 per centurn of the amount by which the value per litre determined under section 13(l)(a) exceeds the amount per litre specified in paragraph ( a ) above. 63.5711 cents
kt;,,oo.
rim,,
!&,999.
Ex27.10
Ex27.10
b) Aviation Spirit, 1 1 is to say, motor spin having an octanr rating of 100 or mon determined on tht Research Method. c) Kerosene (excludinl Turbo Jet A1 Fuel)
$6.0186; plus ad valorem t a x as follows( a ) if manufactured in Jamaica, 73.56 per L.s. 83811999 cenlum of the amount by which the Ex Refinery price per litre exceeds $8.1812 ~ ~ 1 , , 9 , , per litre.
k&19B
78

SECOND SCHEDULE,contd.
Tarifl Headii
NO.
Unit fa
Description of Goods
Rate of
TW
TW
b ) if imported into A Jamaica, 73.56 per L.N. centwn of the amount 83Bi999 by which the value per litre determined under section 13 (1) ( a ) exceeds the amountper litre specifiedin paragraph ( a ) above.
L.N. 83B!I999
Ex 27,
(d) Marine Diesel Oil, that is to say diesel oil which is a petroleum hydro-carbon product with Cetane Index 37 Minimum and typical boiling range 17PC to 427% which is primarily used for industrial or marine purposes.
Litre
54.01 cents; plus advalo.em t a x as follows(a) if manufactured in Jamaica, 41.31 per centurn of the amount by which the Ex Refinery price per litre exceeds $1.5497 per litre;
(b) if imported into Jamaica, 41.31 per centurn of the amount by whichthe value per l i w determined under section 13 ( l ) ( ~exceeds ) the amount per lime specified in paragraph (a) above: Provided that with regard :o the provisions of sec:ion 14,the extent of the :xemption shall be 8.35 :ents per litre of the total
GENERAL CONSUMPTION T M
SECOND SCHEDULE, contd.
79
Tariff Heading
NO.
Jnit fo Tax Litre
(e) Automotive Diesel Oil, that is t o say diesel oil which is a petroleum hydrocarbon product with typical boiling range 177C to 385C and Cetane Index 45 Minimum which is primarily used in diesel (compression ignition) engines.
Rate of Tax
tax payable per litre. $6.6645; plus ad valorem tax as followsL.N. 83W1999.
Ex. 27.10
( a ) if manufactured in
Jamaica, 85.96 per centurn o f the amount by which the Ex Refinery price per litre exceeds $1.7529 per litre;
L.N. 8381999.
L.N. 83Bi1999.
- .\
Ex 27.11 EX 27.1,
Ex 27.1 Ex 27.1
v) Fuel Oil (g) Petroleum Asphalt and Cutbacks. (h) Manufactured Propane and Butane in liquid form.
.ike litre Litre
(b) if imported into Jamaica, 85.96 per centum of the amount by which the value per litre determined under section 13(1)(0) exceeds the amount per imperial gallon specified in paragraph ( a ) above: ?rovided that with regard to the provisions of secion 14, the extent of the xemption shall be 8.35 itre of the total tax payable per litre. 15.12 cents 37.03 cents 0.6005 cents plus ad valo r e m tax as follows-
L.N.
83B1q9q.
L,N. 33Ai1998.
L.N.
33Nl998.
,lhDrin
LN. 3,2WZI
80

SECOND SCHEDULE, contd. Tariff Heading No. Description of Goods Jnit fc
TaX
(U)
Rate of
T a X
~ ~
if manufactured in Jamaica, 0.395 per cenmm of theamountby which the ExRefinery price per litre exceeds $1.519 per litre;
L.N.
64!2000
iii) unleaded, having an octane rating exceed ing 87, determined on the RoadOctanr Method.
(b) if imported into Jamaica, 0.395 per centum of the amount by which the value per litre determined under section 13 (1) (U) exceeds the amount per litre specified in pargraph (a) above. i7.7292, plus ad valorem rax s followsU) if manufactured in Jamaica, 84.04 per cenof the amount by which the Ex Refinery price per litre exceeds $9.1970 per litre;
(6) if imported into Jamaica. 84.04 per centurn of the amount by
which the value per litre determined under section 13 (1) ( a ) exceeds the amount per litre specified in paragraph (a) above.
411597 Sch. w.ef
21.4.95,
Ex 24.02
!. Cigarettes.
'er 10 ciga'ettes
vlrnlriil
L.N. I M M ]
GENERAL CONSUMZTZON TAX

SEODND SCKEDULE.
81
contd.
Tariff Headit
No.
Description o f
Goods
Unit for TaX
Rate o f Tax
$128.608 plus ad V a h LN. rem tax as follows19~11994.
scb.
W.C.f.
411997
21.4.95.
L.N.
8 h / 1999.
(a) if
per cenium of the amount by which the ex-factory price per 100 cigarettg exceedr
i n Jamaica, 39.9
manufaaursd
$252.392;
L . N .
83~11999.
(b)
if imported into Jamaica. 39.9 per ceiuum of the amount by which the value per loo
cigarettes
deter-
mined under section 13 (1) (a) L.N. exceeds $252.392. 8381191W
he inclusion of &is page
aunlorira
by L.N. 3/ZRllJ
RL--21
Headin
T a r i f f
No.
LN.
19~/1994.
E x 22.01
to 22.09 and Ex 33.01
to
33.07
411997 sch.
w,e.f.
21.4.95.
411997
sch.
w.e.i.
21.4.95.
L.N.
838/1999
3. Spirits and Beer(a) spirits (excluding spirits tl which a substance has o substances have been addec to render such spirits nox ious and non-potabIeF (i) o f a strength exceed ing 57.1% o f alcoho by volume at the tem perature of 20 degrees Celcius as ascertainby the OIML DensitJ Readii Hydrometei and the Table of Cal. culations to be used in connection therewith (i) of a strength exceeding 313% of alcohol by volume BS speciEed in sub-paragraph (i) but not exceeding 57.1% o f alcohol by volume as specitled in that sub-paragraph (iii) of a streueth not ex ceding 31.5% of alcohol by volume as specified in sub-para g w h (9
I
~
24.3%
Value
16.1%
Value
14.5 %
Ex 22.03
scb.
411997
sah.
w.e.f. 21.4.95. 411997
(b) Beer(i) of a strengtb not CXceding 6% of alcohol by volume as specified in paragraph (a) (i)
(U)
value
value
15.9%
other
10%

SECOND SCHEDULE, contd
~~
83
T& Headmg No.

~
Unit for TaX value
Rate of
TaX
LN.
Ex Ch. 22
4. Wines and other alcoholic bev.
14.5%
erages produced by fermentatio1
19.d 1994. 411997
sch
w.e.f.
21.4.95.
Ex
2208.902
5. Cordials and Liqueurs
value
14.5%
LN.
19.d 1994. 411997
Sch w.e.f
21.4.95.
Es Ch. 24
6. Cigars, cheroots, cigarillos smoking and other manufac t u r e d tobacco and snuff
LN.
19.d1994.
value
12%
1.
2. 3.
4.
5.
6.
(Sections 2,25 and 29) THIRD SCHEDULE GOODS AND SERVICES EXEMPT FROM TAX PART I - G00h Travel tickets for internationaltravel. Coffins made of wood. [Deleted by Act 21 of 1991.1 Ice (except ice sold in retail packages). Marl. sand, gravel, stone and top soil. LN. Raw foodstuff as follows19d1994.
(a) fresh fruit and vegetables, excluding imported apples, pears, quinces, apricots, cherries, peaches (excluding nectarines), plums, sloes, bemes. grapes and kiwis; (b) ground provision; (4 legumes; (d) oNons and garlic; (e) meat; v) poultry; (g) fish. crustacean or mollusc, which contain no additive and which is not subject to any process c h r
than[Tlic inclusioii of this page IS aiithonzed by L N
SSi2003]
84

THIRD SCHEDULE. contd PART I -Goods, contd.
L.N. I9Al1994. L.N. 19Al1994. I..N. I 9Al1994. L.N. 19d1994.
L.N.
19d1994. 411997
(i) freezing, chilling, salting or packaging; (ii) slicing, mincing, gnnding, dicing or chopping; or (iii) natural drying. 7. Milk (including condensed and powered sktmmed) but excluding flavoured milk, milk-based products and milk substitutes. 8. Cornmeal and cereal flour which is known as counter flour and which is made from cereal containing thiamine, riboflavin, niacin and iron but no other additives. 9. Comedbeef 10. Pickled mackerel, herring, shad and dried salted fish. 11. canned sardines, herrings and mackerel. 12. Infant formulae. 13. ( 1) Bread, buns, bullas, biscuits and crackers. (2) In paragraph (I) crackers means small dry bakery products madc only of bleached flour and water, with or without leavening or shortening and salted, the total weight of which contains not more than ten per cent of sugar and without flavouring, Coating or topping and verified to bc such by the Bureau of Standards. 14. Rice. 15. Sugar (brown). 16. Soya oil (pure or mixed), coconut oil and margarine. 17. Salt. 18. Eggs. 19. Patties, that is t o say beef or vegetable pies of the description popularly known by t h a t name in Jamaica. 20. Rolledoats. 2 1. Baking flour packaged in quantities of not less than 45.359 kilopms. 22. Any live bird, fish, crustacean, mollusc or any other animal of a kind generally used as or yielding or producing food for human consumption and draught animals. 23. Unprocessed agricultural produce, including produce f r o m stock farming, fresh water fish fanning, forestry cultivation and horticulture supplied directly at the farm gate.
[The incliision of this page IS authonzed by L N
Sch.
w.e,/.
24.4.95.
I..N. 19A11994. I..N. 19AlI994. 1 ..N. 19Al1994. I..N. 19d1994. L.N. 19Al1994. I..N. 19Al1994. 1..N. 19d1994.
I..N. I9d1994.
I..N.
19Al1994.
8Sn003]
GENERAL C O N S W T I O N TRY
85
THlRD SCHEDULE. confd.

PART I -Goods,
conrd.
c{,1994. 165:1999,
21. Motor spirit. which before being sold is coloured to the satisfaction of L . 5 .
the Commissioner of Inland Revenue, and lubricating oil whch is sold to fishermen for use in commercial fishing and whch is so certified by the Director. Fisheries Division, Ministry of Agriculture: Provided that with respect to motor spirit the extent of the exemption granted under this Item shall apply only in respect of fifty per cent of the tas payable. 25. Processed cheese packaged by a manufacturer in tins of 1 lalagram or more.
26. Coolung oil.
Sch. w.e.$ Sch.

w.e$
4'1997
'4.4.95. 411997
27. Black pepper
'4.4.95. 411997
Sch.
w.e$
28. Instant coffee.
24.4.95. 4: 1997
Sch.
w.e.f:
29. Tea. 30. Chocolate-flavoured dmk mix.
24.4.95. 411997
Sch. w.e.$
24.4.95. 411997
Sch.
w.e$ 24.4.9s.
31. Syrup as specified under T a r i f f Heading No. 21.06 of the First Schedule to the Customs Tarif(Revision) Resolution, 1972.
32. Fish, cock and ride soups packaged in aluminium sachets.
411997
Sch.
w.e$
24.4.95. 411997
Sch.
w.e.f:
33. Matches with wooden sticks.
24.4.95. 411997
Sch.
w.e$
34. Toilet paper.
24.4.95. 411997
Sch.
w.e$
24.4.95.
35. Oral and dental preparations including toothpaste, denture powder and
4'1997
denture fixatives.
[The inclusion of this page is authorized by L.N 88/2003]
Sch.
w.e.f:
24.4.95.
86
GENERAL CONSUMFTION TAX

THIRD SCHEDULE. confd PART I -Goods, contd. 36. Soaps including medicated soaps.
4'1997
Sch.
H'. elf:
24.4.95.
411997
Sch.
w.e,f:
37. Synthetic detergents in powder form
24.4.95.
4 1997
Sch.
w. elf:
38. Laundry bleach.
24.4.95. 411997
Sch.
w.e.f
39. Floor polish.
21.4.95.
411997
Sch.
w.e.f 24.4.95. 4!1997
40. Disposable protective bed pads.
Sch.
w.e.,f:
41. Tomato ketchup.
24.4.95.
4/ 1997
Sch.
w.e$
42. School uniform and school bags.
24.4.95.
411997
Sch.
w. elf: 24.4.95. 411997
43. Mosquito destroyer.
Sch.
w.e.f 24.4.95.
44. Insect sprays.
L.N.
80/2001.
PART IA--Computer Equipment

1. Goods specified hereunder in respect to the Chapters and T a r i f f Headings Nos. of the First Schedule to the Customs Tariff (Revision) Resolution, 1972 specified hereunderchapter and T a r i f f Heading No. Description of Goods
Ex.Chapters
84and85
Compact discs and other devices which the Commissioner of Customs or the Commissioner of Taxpayer Audit and Assessment, as t h e case may be, is satisfied will be used solely as carriers of software for the machines specified under Tariff Heading No. 84.71.
(The inclusion of this page is authorized by L.N. SSnO031
GENERAL CONSUh4PTION TAX

THlRD SCHEDULE, CO& PART IA-Computer Equipmenr, contd.
87
Chapter a r i f f and T Heading No.

84. 71
Description of Goods Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data m d a in coded form and machines for processing such data, not elsewhere specified or included. Parts and accessories of the machines of heading No.
0
8473.30
84.71. Diskette. 8524.993. 8524.994 Matrices and masters for the production of records. 2. For the purposes of this Part, the definition of "automatic data processing machines" contained in paragraph 5 of the Notes to Chapter 84 of the First Schedule to the Customs T a r i f f (Revision) Resolution, 1972 shall ~PP~Y. PART I1 Services I . The following operations( a ) the construction, alteration, repair, extension, demolition
OT
101I995 Sch.
(b)
(c)
(4
(e)
v)
dismantling of any buiiding or structure, including offshore r installations, that is to say, installations which are maintained o are intended to be established for underwater exploitation; the construction, alteration, repair, extension or demolition of any works forming or intended to form, part of the land, including (without prejudice to the generality of,the foregoing) walls, rmd works, power l i e s , telegraphic lies. aucrafi run-ways. docks and harbours, railways. inland wattways, pipelines, reservoirs watermains, wells, irrigation works, sewers, induaial plant and installation for purposes of land drainage, coast protection or defence; the installation in any building or structure of systems of heating, lighting, ventilation, power supply, drainage, sanitation, water supply, fire protection, air conditioning elevators or escalators; the internal cleaning of buildings and structures so far as carried out in the course of their consmuction, altaation, extension, repair or restoration; operations which form an integral part of,, or are preparatory to, are for rendering complete, such operations as are described In paragraphs ( a ) to ( 4 , including site clearance, earth moving, excavation, tunnelling or b i g laying of foundations, erections of scaffolding, site restoration, landscaping and the provision of roadways and other access works: r external surface of any building or painting the internal o structure.
I'rIL ,,,IIUi<.l, , P F , l , , 5 p ~ ~ ',~,,,l,w,c~l ;s
1n I h I I ? 2001 1
GENERAL CONSUhPTION TAX

THIRD SCHEDULE. conrd. PART II - Services, contd I A . Tillage operations. 2. Transportation of goods and people within Jamaica, except armoured courier services and tour services rendered by tour operators. 3. Services rendered by an undertaker in relation to burial or cremation. 4. The rental or lease,of residential property, including hotel, inn, guest house or similar accommodation to the same person as frwn the thirty-first cvnmutive day of occupancy. 5 . Public po~tal and telegraph services. 6. Activities for which an admission fee is charged( a ) carried out by any cultural organization approved by the Minister; and
(b) in respect of which the Commissioner of Inland Revenue is satisfied that the proceeds therefrom are for religious, educational, scientific, philanthropic or charitable purposes.
7. Services rendered free of charge to members of a business or professional organization approved by the Minister the members of which pay a membership subscription. 8. Services rendered by a charitable corporation or charitable association or a service club or a home for theaged, approved by the Minister.
9. Repairs to agricultural equipment, tractors, implements and devices (specified in llem 4 ofGroup 2 of Part II of the First Schedule). and airmail and vessels used in intanational transportation. 10. Services rendered by a registered trade union. I I. Medical, dental, nursing, optical and veterinary services and services provided pursuant to the Professions Supplementary to Medicine Act. 12. Services pertaining to the provision of education and training, except where a fee is charged for admission to a conference, seminar o r such o t h a type of meeting (excluding any conference, seminar w such other type of meeting conducted by the University of the West Indies. the College of Arts, Science and Technology or any other tertiary institution or a professional organization exclusively for its members). 13. Services rendered under a contracl of health insurance and life assurance. 14. Services performed under a contract the payment for which is by a foreign government w a multilateral lending agency. 15. Services rendered by Legal Aid Clinics and by Attorneys-at-Law in relation to criminal matters and litigation concerning the libaty ofpersons.
GENERAL CONSUMPTIQN TAX

THIRD SCHEDULE, contd. PART I1
- Services,
contd
16. Services rendered by a corporation as defined in the Registration (Strata Titles) Act in pursuance of the powers and duties specified in that Act. 17. The supply of water (excluding bottled water) to the public. 18. The supply of electricity to or for the public. 19. The supply of sewerage disposal services. 20. The provision of cold storage facilities for foodstuff. 21. Aerial spraying of agricultural crops. 22. Services rendered in relation to the Betting, Gaming and Lotteries Act by any person who is the holder of a valid licence, permit, approval or authority granted under that Act. 23.-(1) The following financial services(a) the exchange of money; (b) the payment or collection of a cheque; (c) the issue of a letter of credit, traveller's cheque, bank cheque, postal note, cash card, credit card or money order; (4 the issue, allotment, drawing, acceptance, endorsement, transfer of ownership, or payment of a debt security; (e) the issue, allotment, or transfer of ownership of an equity security or a participatory security; V) underwriting or sub-underwriting the issue of an equity security, debt security, or participatory security; (g) the provision of credit under a credit contract; (h) the assignment of any hire-purchase agreement; ( i ) the provision of a guarantee, indemnity, security, or bond in respect of the performance of obligation under a cheque, credit contract, equity security, debt security, or participatory security, or in respect of the activities specified in paragraphs (b) to (h); (j) the provision or transfer of ownership, of a life assurance contract or the provision of re-insurance in respect of any such contract; (k) the provision or transfer of ownership of an interest in a superannuation scheme or the management of a superannuation scheme; (I) the provision or assignment of a futhres contract through a futures exchange; ( m ) the agreeing to do or arranging of any of the activities specified in paragraphs (a) to (I);
incllrrion of this page is authori by L.N. 80~/2\12008]
L.N.
19N1994. 2111991 S .1 9 (b) (v). 2111991 S. 1 9 @) ( v i ) .
L.N.
2012003.
2111991 S. I 9 (b) ( v i i ) .

THIRD SCHEDULE, contd. PART I1 , - Services,.contd. (n) the payment of dividends and interest. (1A) Paragraph (1) shall not apply to(a) any commission earned by a salesman in the life insurance industry
2111991 S. 19 (b) (vii).
L.N.
19N1994.
2111991 S. 19 (b) (viii). 2111991 S . 19 (b) (viii). 2111991 S. 19 (b) (viii).
who is self-employed or is employed as an independent contractor; or (b) the following(i) services rendered by an accountant or attorney-at-law; or (ii) fees or commission charged in respect of the services specified in sub-paragraphs (a) to (n) of that paragraph. (2) In paragraph (1)"equity security" means an interest in or right to share in the capital of a body corporate; "participatory security" means an interest or right to participate in any capital assets, earnings, or other property of any person, including an interest in a unit trust but not in an equity security. 24. Services rendered by the Jamaican Branch of the Red Cross Society. 25. Services rendered by 'the St. John's Ambulance Brigade. 26. Services rendered by the Boy Scouts and Girl Guides Association of Jamaica and any other youth organization or association approved by the Minister. 27. Services (excluding catering services) rendered at a port or international airport in Jamaica in connection with the importation or exportation of goods or the transportation of people into or out of Jamaica. 28. The rental or lease of land used for agricultural purposes or as a building site. 29. The rearing of animals or the growing of crops under a contract for reward. FOURTH SCHEDULE (Section 18 (8)) TAXABLE SUPPLIES WHICH CONSTITUTE THE PROVISION OF SERVICES The following shall be regarded as the provision of services(a) the production of goods consequent on the treatment of processing of other goods; , (b) the supply of(i) water (other than in a container); (ii) electricity; (iii) refrigeration; (iv) air-conditioning;
[The inclusion of this page is authorized by LN. 80d20081
L.N.
19N1994. 1011995 Sch.
L.N.
146M2002.
s. 20 (b).
2111991 S. 20 ( b ) .
2111991
General Consumption Tm
FOURTH SCHEDULE
renting of eoods: CO&
91
( c ) hiring (other than under a hire-purchase apeerr It), lea ng or

10:1995 Sch
(4 the supply, other than the
sale of real property, of anything for a consideration which isnot a supply ofgoods;
:1:1991 S 20 id,.
(e) the supply of drinks or meals in the operation of a bar, canteen, club, hotel, restaurant or other place of business similar thereto or a catering service other than drinks or meals supplied i n the cafeteria or canteen of an educatimal institution approved by the Minister of
Education.

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GENERAL C O N S W T I O N TAX

THE GENERAL CONSUMPTION TAX ACT

Short title. Interpretation.

Imposition of General Consumption Tar

sumption tax PART 111

IMPOSITION OF SPECIAL CONSUMPTION TAX

18. Meaning of supply. 19. Place of supply.

Demand Notice and Assessments

40. Registered taxpayer may object to assessment of tax.

Deferment and Refirnak

Minister may remit tax.

GENERAL CONSUMPTION TAX

53. Authorized person m y take sample. PART VIII

57. Documentaryevidence. 58. Responsibility of agent under Act.

[The inclusion of tliis page IS authorized by L.N.

GENERAL CONSUMPTION TRY

THE GENERAL CONSUMPTION TAX ACT

GENERAL CONSUMPTION TRY

GENERAL CONSUMPTION T A X (a) tax paid by

a registered taxpayer on the manufacture by him of prescribed goods; or

( b ) tax charged by a registered taxpayer on a supply by him of a taxable supply;

(b) special consumption tax imposed under

tax invoice means an invoice issued under section

GEIVLIZAL CONSUMPTION TAX

(a) any activity carried on essentially as a private recreational pursuit or hobby;

GENERAL CONSUMPTlON TAX

[Lhe inclusion of thiq page is suthoriied b:; L.N. 146: 19991

4 . 4 1 ) General consumption tax shallcn) subject to paragraph

(b), be at the rate of fifteen

pursuant to a contract of insurance, a supply takes place for

GENERAL CONSUMPTION TAX

tion tax. 21/1991 s. 6 (3) (I).

21 / 1991 ,. S. 6 (a) (ill).

GENERAL CONSUMPTION TAX

GCNERAL CONSUMPTION TAX

BY whom apec.al con. sumptiun

special conmmp!im $ax bccomrn due and

(a) if the goods are imported into Jamaica, the value

For the purposes of subsection (2), the goods

GENERAL CONSUMPTION TAX

411997 scb. w.r.f.

21/1991 S. 8 (a) (2).

lThe inclusion of this page is authorized by L.N. 3/20011

(b) delivered in the Island for the use of the Jamaica

for that purpose.

GENERAL CONSUMPTION TAX

1 7 . [Repealed by Acr 21 of 1991.1

RELATING TO MAKING OF TAXABLE SUPPLY

vices as an unconditional gift to any charitable body approved by the Minister.

GENERAL CONSUMPTION TAX

default by the borrower the collateral is forfeited to the lender; or

[The inclwion c f this page IS authorized by I..N. 1461 19991

Fourlh Schedule. 5111991 s. 9 (11.

MISCBLLANBOUS PROVISIONS RELATING TO TAX

(2) For the purposes of this Act, the tax payable

rideralion in toreign currency.

Prurisioqs regarding payment of

[The incluria:~ cf :his nape is nnlhorizcd

~ ~ ~ ~ _ _ _ _ _ _ _ bl.; L.N. 116!1999]