TAJ introduces Game Changing TCC Auto-Renewal Feature

Tax Administration Jamaica (TAJ) has taken yet another game changing step into the future of tax services, with the introduction of an auto-renewal feature for the Tax Compliance Certificate (TCC) via its Revenue Administration Information System (RAIS). The new feature which has been in operation since February 12 has auto-renewed 271 certificates, and is expected to significantly improve compliance and convenience among the business community, as a TCC will now be automatically renewed once several criteria have been met.

In this phase of the auto-renewal process, business customers who previously had a Mutli-Purpose TCC, classified as gold, special or open will be eligible. The system will check for TCCs one (1) month prior to or after the expiration date to determine if there are no overdue Returns or outstanding payments or payment arrangements for taxpayers. The following additional criteria must also be met:

-Customer must not have an overdue tax balance in RAIS
-Customer should not have ceased operations
-TCC must not be expired for more than a month.
-Customer must have an active Income Tax account and have filed relevant Tax Returns, such as GCT, payroll taxes and trade licences.
-Customer’s latest final Income Tax Return must reflect trading activity, except in the case of a Charity Return (IT12).

Customers who qualify for auto-renewal will be issued a Gold TCC, which is valid for one year, provided that there were no late Returns or payments over the past year. An Open TCC, of 6 months duration, will be issued to customers who qualify for auto-renewal but who filed or paid late over the last 12 months. TCC holders with an active, up-to-date payment plan for outstanding payments, will also benefit from the auto-renewal feature by having their certificate auto-renewed for 6 months.

In the case of partnerships, a TCC will only be auto-renewed where the partners listed on the Partnership Tax Return (IT03) are compliant and have filed their latest annual and estimated Individual Income Tax Returns S04/S04A. While for registered charities, the TCC can only be auto-renewed where the required Returns are filed and no payments are outstanding.

A web message will be sent to each customer whose TCC was auto-renewed indicating same.

Customers who do not meet the criteria for the new auto-renewal feature, such as first time applicants, non-business applicants and non-compliant persons, are reminded that they are still able to initiate the application process online for a TCC and provide the required documentation and information requested.

Customers are further reminded that they may access information in the How To section of the website at www.jamaicatax.gov.jm on how to submit a TCC Application online, as well as how to validate a TCC letter.

The Tax Authority continues to employ a mix of service features designed to improve compliance by providing convenient tax services, which will ultimately result in a more tax compliant Jamaica.

For further information call the Tax Administration Customer Care Centre at 888-Tax-Help (888-829-4357) or visit the website www.jamaicatax.gov.jm.