Effective October 1, 2020, all taxpayers submitting Returns for Guest Accommodation Room Tax (GART) using the RT01 Form will be mandated to file online, via the Tax Administration Jamaica (TAJ) online portal at www.jamaicatax.gov.jm. This marks the latest step in the phased introduction of mandatory eFiling by TAJ, which began in 2014.
Currently, about 72% of GART Returns are filed online. It is projected that with the implementation of mandatory online filing of these Returns, this rate will increase to 100% by year end. All previous phases of the mandatory eFiling implementation, which include Employers Monthly Declarations and Annual Returns, General Consumption Tax (GCT), Special Consumption Tax (SCT) and Income Tax Returns, for large, medium and small taxpayers, have been very successful showing the online filing rates in most cases at 100%.
In the last few weeks, Taxpayer Education Officers have been contacting persons identified for support to offer assistance on the procedure to efile their GART Returns. Persons needing further assistance may also contact the TAJ Customer Care Centre at 888-Tax-Help or 888-829-4357.
Business persons are reminded that GART Returns are due on or before the last day of the following month of the reporting period. In addition to the requirement to file online, persons are further reminded that payments may be made online via the TAJ website, using a credit card or a bank card with credit card features or via BNS automatic direct deposit. Additionally, NCB personal customers may opt to use their NCB eBanking platform. The Return should therefore be filed and payment made on time to avoid penalties and interest charges being applied.
In keeping with the legislation introduced in 2012, GART applies to hotels, bed and breakfast operators, villas, apartments, motels, guest houses, resort cottages and timeshare operators. The tax is applicable whether or not the operator of the guest accommodation is a registered taxpayer for the purposes of the GCT Act or licenced under the Tourist Board Act.
Persons may contact the TAJ Customer Care Centre at 888-Tax-Help (888-829-4357) or visit the website at www.jamaicatax.gov.jm for further information.