General Consumption Tax Act

Link to law: http://www.moj.gov.jm/laws/general-consumption-tax-act
Published: 1991-10-22

GENERAL C O N S W T I O N TAX

THE GENERAL CONSUMPTION TAX ACT

ARRANGEMENT OF SECTIONS

1. Short title.
2. Interpretation.

PART 11

GENERAL CONSUMPTlON TAX

Imposition of General Consumption Tar

3. Imposition of general consumption tax.

4. Rate of general consumption tax.

5. 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.
1 1. By whom special consumption tax payable.
12. When special consumption tax becomes due and payable.

Value ofPrescribed Goods

I 3. Value of prescribed goods.

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GENERAL C O N S W T I O N TAX

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.

PART VI

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.

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GENERAL C O N S W T I O N TAX 3

33.
34.
35.

36.

37.
38.
39.

40.

41.

42.
43.
44.
45.
46.
47.

48.
49.
50.

PART WI
ADMINISTRATION OF TAX

Returns

Retums required from registered taxpayer.
Application for branch or division to file separate returns.
Commissioner may amend return.

Keeping ofRecords

Registered taxpayer to keep records.

Demand Notice and Assessments

Demand for payment of tax.
Commissioner may make assessment.
Assessment deemed correct except in proceedings on objection.

Objections

Registered taxpayer may object to assessment of tax.

Appeals

Deferment and Refirnak

Deferment of payment of tax.
Refund to certain organizations.
Refund of tax on motor spirit and diesel oil in qkcial circumstances.
Refund of tax on taxable supply exported, etc.
Refund of tax paid in excess.
Minister may remit tax.

Recovery of Tax

Application of Tax Collection Act.
Recovery of tax shown on tax invoice, etc.
Recovery of tax fiom third party.

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4 GENERAL CONSUMPTION TAX

Powers of Authorized Person
51. [Repealed byAct 20 of 1999, S. 3.1

52. [Repealed byAct 20 of 1999, S. 3.1

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 IX
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.

63. Regulations.
62. Obli@tiOn for Secrecy.

SCHEDULES.

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GENERAL CONSUMPTION TRY

THE GENERAL CONSUMPTION TAX ACT ~ e g
16 011991,

PART I.

PRELIMINARY

1.-(1) This Act may be cited as the
Tax Act.

21 of 1991,
[22nd October, 1991. ] lo Oflm~

4 of1997.
20 of 1999

s. 3..
21 012001.
26 012009.
28 a l 2 W

9.2.

General Consumption ShM

(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, 199 1.

Interprets- 2 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.
acting in the aid of any such officer or member; 16~11999.

"Commissioner of Taxpayer Appeals" means the L.N.
Commissioner of Taxpayer Appeals appointed under 8W2002.

section 1 1B 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;

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GENERAL CONSUMPTION TRY

2111991
s. 2 (c).

"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

(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 "manufacture" means the process or method whereby
s. 2 (8) (i). 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

LN. Taxpayer Audit and Assessment is satisfied would be
16511999. payable in respect of a taxable supply by a person who

is not a connected person in an arms length
transaction;

2111991
S. 2 (b). "output tax" means-

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GENERAL CONSUMPTION T A X 7

(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 CJZ
of absolute alcohol expressed as a volume measure-
ment contained in any mixture;

“prescribed goods” means goods specified in the Second W a d
Scbcdulc Schedule;

“recipient” in relation to a supply of 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 A:i\gia
Schedule;

“tax” means-

Fourth
Schedule

(a) general consumption tax imposed under

(b) special consumption tax imposed under

“tax invoice” means an invoice issued under section

section 3; or

section 9;

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
~Giuaionofthirpa~eise*ri~by L.N.~S / IWI

~~~ ~~~ ~ _ _ _ _ _ ~ ~ ~ ~

GEIVLIZAL CONSUMPTION TAX

1011995
S. 2 (b).

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 pri-
vate recreational pursuit or hobby;

(b) any engagement, occupation or employment
under any contract of service or as a direc-
tor 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 ser-
vices on which tax is imposed pursuant to this Act:

‘‘trustee’’ includes a liquidator, executor or administra-
tor, receiver and Trustee in Bankruptcy.

(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;
a taxable activity includes anything done in con-

nection with the commencement or termination of
that activity.

( b )

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GENERAL CONSUMPTlON TAX 9

PART
GENERAL CONSUMP~ON T.u

imposition of General Consumption Tax
3.-(1) Subject to the provisions of this 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 further-
ance of a taxable activity carried on by that tax-
payer; and

(b) on the importation into Jamaica of goods and
services,

by reference to the value of those goods and services.

general consumption tax shall be imposed on the second
sale in Jamaica of motor vehicles, as defined in section 11 oC
the Road Traffic Act, by a person other than a registered
taxpayer in accordance with the provisions of the second First
column of Group 111 of Part I of the First Schedule.

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 tax shall be paid by-

( 1 ~ ) From and after the 2 n d day of October, 1991, ~ ! $ ~ ~ ~ ~

Schedule.

(18) General consumption tax shall be imposed on the koigk

(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 IO/IWS

s. 3 6). respect of the prescribed goods specified in Items 2, 3, 4,
Scmnd
Schcdulc,

5 and 6 of the Second Schedule.
(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. --___ ~~~

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GENERAL CONSUMPTION TAX

4.41) General consumption tax shall-

cn) 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 of supply.

Time and Vulue of Supply
Tima of 6 . 4 1 ) Except as otherwise provided in this section or in
W Q ~ for
PUW of regulations made under this Act, a taxable supply takes place
WnOIal
mmyump[ien 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,

*x.

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,
the supply takes place, for the purposes of this Act, when
the goods are made available to the recipient.

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GENERAL CONSUMPTION T A X I I

(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-

(U) an invoice for the supply is given by the supplier; or
(b ) payment is made for the supply; or
(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 agree-
ment other than a hire-purchase agreement, and the taxable
supply is appropriated for the use of some person other
than the purchaser under the terms of the agreement in
circumstances where the total consideration is not deter-
mined 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,
pursuant to a contract of insurance, a supply takes place for S. 5 (b).

me idus ion of t h i s mge is authorized by L N. 9S/ I9971

12 GENERAL CONSUMPTION TAX

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 in-
clude a policy of life assurance, health insurance or re-
insurance.

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 for 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 con-
sideration 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.

(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
which Group IV of Part I of the First Schedule applies, the
value of the supply shall be its open market value.

(3) The value of a taxable supply used in the circum-
stances described in section 18 (2) shall be the cost incurred
by the registered taxpayer in acquiring that supply.
-

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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).

l0!1995 s. 5 (b).
First
Schedule.

21!1991
S.6 (b).

GENERAL CONSUMPTION TAX 13

&-(U Subject to subsection (2), the value of a taxable vdwd
h w o n s d supply imported into Jamaica shall, for the purposes of this tarnbk
supply for
P m of
6eneTal (a) the value of that taxable supply for customs duty coMwgtioll
tu. purposes;

(b) the amount of customs duty payable;
(c) any additional stamp duty on inward customs 2111991

warrants; and
(d) any special consumption tax payable in respect of 1*/1*J

that taxable supply,

Part, be the aggregate of-

s. 7.

S. 6 (c).

(2) Where a taxable supply is 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 in-
tended for personal use and not for resale.

PART nI
SPECIAL CONSUMPTXON TAX

Imposition of Special Consumption Tax
SA. In this Part and in Part IV "Commissioner" means r p w m m -

L,N.
bon. the Commissioner of Taxpayer Audit and Assessment.
165/1999.

9. Subject to the provisions of this Act, there shall be of b w ? i o n a p m a l
imposed, from and after the 22nd day of October, 1991, a COM.U~F
tax to be known as special consumption tax on the manu-
facture in or importation into Jamaica of prescribed goods.

tion tax.

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RL-17

14

Rat- of
spccial
cnnsump-
lion tax.
Second
Schedule.

BY whom
apec.al con.
sumptiun
121 payahl..

When
special con-
m m p ! i m
$ax bccomrn
due and
payable.

Value Of
prescribed
pund.;.

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).

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

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 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 rnanner-

mhe inclusion of this page ir authorized by LN. 3/2001]

GE!VI .RAL C0,SSt ih l i ’TIO~V T A X

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

(I) the value ot the foods as determined under
the Customs Act; and

(ii) the amount ol customs duty payable; and

shall be the aggregate of-

IS

tiid any additional stamp duly on mwards 21/1991

(b) if the goods are manufactured in Jamaica, the value 21; 1991
shall be the price at which the goods are sold by
the manufacturer to a person who is not a con-
nected person.

(2) Where special consumption tax is chargeable on ~ : I Y Y ~
beer, wines and other alcoholic beverages produced by w,e,f,
fermentation, cordials, liqueurs and spirits by reference to z;g.
their value, that value shall be the price, inclusive of all scb.
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.

shall be determined in accordance with the Second Schedule. w.c.!.

5. x I.1 (11 customs warrants;

s. 8 (.I ca

sch.

w.e.1.

(3) The value of cigarettes and petroleum products $i,q97
21.1.95.
%mod
Schedule. (4) For the purposes of subsection (2), the goods

(a) at the time when special consumption tax in respect
of those goods becomes due; and

(b) otherwise than in bulk.

specified therein shall be deemed to be supplied-

(5 ) The reference to price in subsection (1) (b) in-
cludes 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 GENERAL CONSUMPTION TAX

411997
scb.
w.r.f.
7.3.97.

“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 is
found to contain more than 1.10 per cent of 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 Hamo-
nized Commodity Description and Coding System
(HS) referred to in paragraph 1 (2) of the General
Provisions to the Customs Tar8 (Revision) Reso-
tion, 1972;

“spirits” means distilled spirits of any description and
includes all 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 roll of
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

diesel oil from special consumption tax to the extent speci-
fied in that Schedule.

15 .41) No special consumption tax shall be payable on

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

dr1997 sch.

W.C.1.
21.495.

Partial ex-
emptim
from

sumption

Sahaddc

s. 8 @).

CircUm- P t a o in
WE& no any prescribed goods-
apbFialoo11-
sumptron

abIe.

apCnal w n -

tpX. to supply electricity for public purposes he may exempt such
2111991

(a) shipped as stores or exported; or
PIY- ~ _ _ . ~ __ ~

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GENERAL CONSUMPTION TAX

(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 sub-
section (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.

16.01

16.-(1) If any goods liable to special consumption tax Ciroum-
are lost or destroyed by unavoidable accident before delivery which am-
from a Customs area, or before delivery from a factory Fi,?::zt

warehouse, or while being shipped for export, or for use h~
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.

a l n m LU

# v i a l con- or warehouse, or while being removed from a factory or rumption

(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 direc-
tions given by the Commissioner.

[nhe inclusion of this page is authorized by L.N. 146: 19991

RL-26

16.02 GENERAL CONSUMPTION TAX

(3) The Commissioner may remit the special con-
sumption 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 con-
sumption 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
Queen’s or private warehouse under that Act or an excise
warehouse or private warehouse under the Excise Duty Act.

17. [Repealed by Acr 21 of 1991.1

PART

PROVISIONS RELATING TO MAKING OF TAXABLE SUPPLY

lS.--(l) For the purposes of this Act “supply” includa-
(a) the sale, transfer or other disposition of goods by

a registered taxpayer so that the goods sold, trans-
ferred or otherwise disposed of no longer form part
of the assets of a taxable activity;

2‘&$f*.

[The inclusion of [his pa& authorizedby L.N. 146!1999]

GENERAL CONSUMPTION T A X 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;

(c) the provision of services,

(i) the use of an asset of a taxable activity (hereinafter U/IWI
referred to as a specified asset) as collateral for a
loan;

(ii) the transfer of a specified asset to a trustee pur- ziii99i
suant to his appointment as such;

but does not include-

S. 9 (a) (0.

S. Y (a) (ii).

(iii) the transfer- 211 1991
S P fa) (ii).

(na) of a specified asset free of charge (not form-
ing 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

(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 ser- 2111991
vices as an unconditional gift to any chari- S. 9 ( s ) (iii).
table 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).

GENERAL CONSUMPTION TAX

(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-

211'1991
S. 9 (b).

(i) distributes the assets of the estate of which
the specified asset forms a part; or

(ii) distributes the assets of a company of which
the specified asset forms a part,

the forfeiture or distribution, as the case may be, shall be
deemed to be a supply.

2111991
S. 9 (bj.

(4) Where a registered taxpayer receives an amount
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.

21/1991
S 9(d.

(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 dis-
close 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 cf this page IS authorized by I..N. 1461 19991

GENERAL CO!VSUMPTlON T A X 1 ‘i

(8) The matters specified in the Fourth Schedule Fourlh
Schedule.
5111991
s. 9 (11.

shall constitute the provision of services.

19. A taxable supply shall be deemed to take place in P l a e of
W W Y . Jamaica-

(a) if the supplier is resident in Jamaica; or
(b) if the supplier is not so resident and-

(i) in the case of goods, the goods are in

(ii) in the case of services, the services are per-
formed or utilized in Jamaica, as the case
may be.

Jamaica at the time of the supply; or

PART v
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 of ~AX
in accordance with regulations made under section 63, and
shall pay over that amount in accordance with those regula-
tions.

(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 xd..
deducting the total amount of input tax or such g//o?l
portion thereof as may be prescribed from the
total amount of output tax;

me inclusionof this page 15 authorized by 1 N 14hl19991

20

cullversion
of cull-
rideralion
in toreign
currency.

Tax i n d c e
tlC. to be
iaued.

2 1 / 1 9 9 1 s. 11.

Prurisioqs
regarding
payment of
tax where

(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 in-
put tax as may be prescribed.

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 a taxable supply made by him to
another registered taxpayer, issue a tax invoice con-
taining such particulars as may be prescribed;

(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 pro-
scribed

23.41) Subject to subsection (2), where a registered tax-
payer ceases to be a registered taxpayer, tax shall be payable
on any taxable supply forming part of the assets of his tax-
able activity immediately before he so ceases.

~ ~~~~ ~ ~~ ~~ ~ ~ ~ ~ ~ _ _ _ _ _ _ _
[The incluria:~ cf :his nape is nnlhorizcd bl.; L.N. 116!1999]

GENERAL, CONSUMPTION TAX 21 1

(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 Assess- L.N.
ment- 16511999,

(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 EXzmtof
of- respect of

(a) tourist accommodation; or tourist
accommo-

(b) services offered to tourists through the operation Egzd
of a tourism enterprise as defined in section 2 of 1011995
the Tourist Board Act, S. 7.

it shall be the responsibility of the operator of the accommo-
dation 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 L.N.
section 33 (1). 16511999.

(2) In subsection (1) -

"operator" means the person who owns the business
concerned with the operation of the tourist accom-
modation or services referred to in that subsection and

[The inclusion of this page is authorized by L.N. 87/2004]

GENERAL CONSUMPTION TAX

Payment of
tax in respect
of imported
services.
2612003
S. 2.

Zero-rated
taxnble
supply.
F i
Schedule.

Exemption
from tax.
Third
Schedule.

Interprete-
tion
L.N.
16511999.

Application

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.

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).

24. 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 Sche-
dule shall be exempt from the payment of tax under this Act.

PART VI
REGISTRATION OF PERSONS TO WHOM ACT APPLIES

25A. In this Part "Commissioner" means the Commis-
sioner of Tax Administration Services.

26.4) Every person who, on or after the coming into
f&;egistration
by Persons

operation of this section, carries on a taxable activity is liable to
carrying on a be registered under this Act and shall apply to the Commissioner
taxable
adivity. in such form as may be prescribed or approved by the

Commissioner to be so registered.

[The inclusion of this page is authorized by L.N. 87120041

GENERAL CONSUMPTION TAX 23 i

(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, 2111991
that the Commissioner may, if satisfied that the circumstances so S. 12.
warrant, extend the time specified in this subsection.

27.41) On receipt of an application under section 26 Regim-
the Commissioner shall- tion.

(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 2612003

S. 3 (a).

(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 (b).

GENERAL CON.STJMPTI0N TAX

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 Commis-
sioner 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 regis-
tered 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 28.-41) Where the Commissioner has reason to believe
may require
0 . that a person who is liable to be registered under this Act

is not so registered he shall by notice in writing inform

[The inclusion of this page is authorized by L.N. 87120041

GENERAL CONXJMPTION TAX 2 5

that person accordingly and require him to make an application
and to hrnish such documents as the Commissioner thinks 2112001
necessary within fourteen days of the date of the receipt of the S.
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 zl12ool
S. 2 (b). 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).

29.-41) A person who supplies goods and services specified ~ m m ~ ~ ~
in the Third Schedule shall be exempt from being registered tration.
under this Act in respect of those goods and services. Third Schedule.

(2) Notwithstanding subsection (I), the Commissioner 1011995
may register as a registered taxpayer any person who is engaged

S. 8 (b).

in the growing of agricultural produce and who-

(a) exports that produce either directly or through an
organization established for the purpose of exporting
that produce; or

[The inclusion of this page is authorized by L.N. 87120041

GENERAL CONSUMPTION TAX

(b) sells that produce to a registered taxpayer for use in
the production of finished goods.

Re@mtiOnOf 30 . - (1 ) Where a partnership is required to be registered
piuinmhip.

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.

(6) In this section "partnership" includes a joint
venture, an unincorporated body and trustees of a trust.

31.(1) Subject to the provisions of this section, the
o f regisIratiom

Commissioner shall cancel the registration-

[The inclusion of this page is authorized by L.N. 87120041

GENERAL CONSUMPTION TAX 27

(a) of any registered person if he is satisfied that the
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.

0

32.-( 1) Every person who is registered under this Act shall Person
1 e p t a e d

to norlfy
(a) the transfer of ownership by him of his taxable changeof

notify the Commissioner in witing of- under Act

ss1u
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;

0 (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;

2111991
S 14.

(4 the date of cessation ofhis taxable activity; and
, l l , C , I I C I " l l " , , ,,, ',l,,sprilr,~r,,tl,on~clih~ L.K 11?:20"1 I

GENERAL CONSUMTION TAX

(e) any change of persons who are partners in a

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

partnership,

0

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 tax, if any,
payable by that 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.

(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.

0 L.N. 165!1999
Applica-
tion for
b m c h or
division
to file
seperate
returns.

GENERAL CONSUMPTION TRY 29

(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 at 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.

0

0

(3) The Commissioner my in writing revoke any

(a) the registered taxpayer fails to comply with any
conditions thereof;

(b) the Commissioner is satisfied that the requirements of
paragraphs (U) and (b) of that subsection are no
longer met; or

(c) the registered taxpayer, in writing, requests such
revocation.

permission granted pursuant to subsection (2) where-

35. A registered taxpayer may, after making a return under commis
section 33, request the Commissioner to amend that return and gZdma).
the Commissioner shall do so upon being satisfied that the mum.
return ought to be amended.

Keeping of Recod
36. Every registered taxpayer shall- Rc@stcred

t a X p Y W

EDXds.
(U ) keep such accounts, books and records as m y be mkecp

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 may
specify, such other information as the authorized
person may require or as may be prescribed.

Jlhciacliisiox n l h > 5 p ; 1 p I S ; i o l l l a i i d hr 1. N. I12;>003 I

30 GENERAL CO.VSUWPTION TAX

Demand Notice and Assessment

Commir-

make asses-
sioner may

"a1
L N.
16J11999

L N
lhi:l999

L.N.
16Y1999

L.N.
165!1999.

21nzw1
s. 3.

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.

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.

(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.

(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.

(4) The 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

0

0

GENERAL CONSUMPTION TAX 31

0

may make an assessment of the tax deemed by him to be due
and payable in 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.

(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 of 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.

under section 40- mrrec1

L N

39. Except in proceedings on objection to an assessment $e;;c5,,,,

exccp m
(U) no assessment made by the Commissioner of pmfced-

Taxpayer Audit and Assessment shall be disputed in :;Lyon
any court on the ground that the person so assessed is I N
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.

165!1999

0

32 GENER4L CONSUWTION TAX

L N
16511999

L.N
16511999

L.N
16511999

L.N.
16511999.

L.N.
16511999.

1L.N.
16511999.

Objec f ions
40.-(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

0

0

GENERAL C O N S M T I O N TAX 33

person’s 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 L.N.
165 1999 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.

(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 ~ppea l~ .
Commissioner of Taxpayer Audit and Assessment, relating to an 8B/2002,
assessment made upon that person may appeal. to the
Commissioner of Taxpayer Appeals within thirty days of the
date of receiving the Commissioner’s 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.

L.N.

[The inclusion of this page i s authonzed by L N 88L?003]

3 4

L W
8B/T002.

L.N.
88/2002.

L.N.
8Bf2002.

Deferment of
payment of
tax.
LN.
16511 999.

GENERAL CONSUMPTION TAX

(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.

(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
sect ion.

(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

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]

GENERAL CONSUMPTION TAX 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, L.K
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.

165 / 1999.

(3) Where the Commissioner of Inland Revenue defers L.N.
the payment of tax under subsection (1) or (2) he may require 16s11999.
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)-

“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.

43.41) Where an approved organization- R e h d to certain
organiza- (a) has acquired a taxable supply for use in connection tions.

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

36 GENERAL CONSUMPTION TAX

(c) is not entitled to claim a credit of input tax in respect of
that supply,

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.

I ..N
165, I999

(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

inspwial

Schcdulr. purchase.

44. Any person to whom Item 2 of Group 4 of Part 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

on niotor spirit
and diesel oil

circumstances.
First

I..N
IhS/I 999
Kehndoftai 45. Where a person who is not a registered taxpayer
(mtauhle 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
Taxpayer Audit and Assessment for a refund of the tax paid on
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.

I , N
1651 1999

Kc.filndol'lnx

165/19)9.

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.

paid in excess.
I ..N.

(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

I..N.
1651 1 'YN.

GENERAL CONSUMPTION TAX

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 LN.
any taxable period, the Commissioner may withhold any refund 16511999,

of tax paid in excess until receipt of the return.

(4) The Commissioner of Inland Revenue shall, before I-N.
16511999,

taking action under subsection (3), give notice thereof in writing
to the registered taxpayer.

(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 L.N
per month or part thereof shall be payable to the taxpayer as 16511999,

respects the period beginning immediately after the end of three
months aforesaid and ending on the date on which the rehnd is
made.

[The inclusion of this page is authorized by L.N. 87120041

38 GENERAL C O N S W T I O N TAX

Mimdamay 47. The Minister may, upon application in writing made to
remit tax. 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 48.-(1) The provisions of the Tax Collection Act concerning
Tax Collection
~ c t . 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.

ROCOV- of 4 9 4 1) Where-
tax h w n on
tax invoice,
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.

[The inclusion of this page is authorized by L.N. 87120041

GENERAL CONSUMPTION TAX 3 9

(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 m 9 9 1
other document, is supplied; or 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 Recovw of
of tax, in whole or in part, the Commissioner of Inland Revenue zrfzy.
may, at any time by notice in writing to a person (hereafter in L.N.
this section referred to as the "debtor") who, in connection with 165/1999.

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.

(2) The Commissioner of Inland Revenue shall send Zilm.
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 L.N.
subsection (I), the registered taxpayer shall be entitled to receive Ib4
fiom the debtor a statement in writing giving details of that
amount.

[The inclusion of this page is authorized by L.N. 87/2004]

GENERAL CONSUMPTION TAX

(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 (4A) Where a debtor fails to pay any amount stated in
S. 5. 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
L.N. revoked by the Commissioner of Inland Revenue if he is
165'1999 satisfied that any amount of tax owed by the registered taxpayer

has been paid.

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

P d i e s . 54.-41) Every person liable to be registered under this Act
who fails to apply for such registration shall be liable-
-.

[The inclusion of this page is authorized by L.N. 87120041

I

GENERAL CONSUMPTION TAX 40.0 1

(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 - s. 4.

(i) an individual, to a penalty of five thousand I
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.

(2) Every person who fails to make a return under 10~1995
section 33 shall be liable-- s. 9 (8).

(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

(2A) Every person who fails to pay the fill amount of
1011995 tax due and payable under section 33 in respect of a taxable
s. 9 (a) 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.

(5) Where the total amount under subsection (4) remains
w.e$ unpaid for one month or part thereof after it is due and payable
7.3.97. interest shall be chargeable on that amount at the rate specified

in that subsection until the date of payment thereof.

PenaltK etc., 55. Any penalty, surcharge or interest payable under this Act
may be added
to tax. 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

56 .41) A registered taxpayer who- mcaocs.
@) uses for himself any taxable supply without pay-

ing tax thereon; or
(b) fails to issue a tax invoice under section 22; or
(c) fails to return to the Commissioner of Tax Admin- LN.

istration Services a certificate. of registration upon
cancellation of his registration under section 31,

16511999.

commits an offence under this Act.

(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

information relating to the carrying on of e
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 person’s duty under section 51; or
(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 Magistrate’s Court to a fine not exceeding ten
thousand dollars or to imprisonment for a term not exceed-
ing twelve months or to both such fine and imprisonment.

[The inclusion of this page in authorized by L.N. 3/zoOlJ

42 GENERAL CONSUMFTlON TAX

(4) Any-
(a) 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 consump-
tion tax,

commits an offence and is liable on summary conviction in a
Resident Magistrate’s Court to a fine not exceeding ten
thousand dollars or to imprisonment for a term not exceed-
ing 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

(b) iswes a tax invoice which is incorrect in 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 Magistrate’s Court to a fine not exceeding ten
thousand dollars or to imprisonment for a term not exceed-
ing 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

supply;

[The inclusion of bhis page is authorized by LN. 3L?OO1]

GENERAL CONSUMPTION TAX

Resident Magistrate’s Court to a fine not exceeding five
thousand dollars or to hnprkonment for a term not exceed-
ing 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
officer concerned in the management of that body corporate
shall, without prejudice to the liability of the body cor-
porate, 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

43

57. In any cmrt proceedings the court may atxept aa DO.¶CQ-
evidence a copy or extract from any document or record, as %
the case may be, purporting to be signed by the Commis-
sioner of Taxpayer Audit and Assessment, the Commis- %;,*.
sioner of Tax Administration Services or the Commissioner
of Inland Revenue, as the case m y be, as prima jack
evidene of matters contained therein.

58.-(1) 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.

me inclusion of this page IS authorized by LN. 3/wOl]

44 GENERAL CONSUMPTION TAX

(2) Any person being an agent as referred to in sub-
section (1) who contravenes !he provisions of that subsec-
tion commits an offence.

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 regis-
tered.

Ljabilities
and obliga-
tions not
affected by
cessation
of registra-
tion.

Agreement
to defeat
inawlion
and appli-
Lalian of
Act void.
L.N.
16511999.

60.411 The Minister may by order published in the

(2) An order under subsection ( 1 ) shall be subject to
Gazette amend the Schedules.

affirmative resolution of the House of Representatives.

61.41) Where the Commissioner of Taxpayer Audit
and Assessment decides that an arrangement has been
entered into between persons to evade the payment of tax
due under this Act, the Commissioner shall treat the arrange-
ment as void for the purposes of this Act and shall adjust
the amount of tax pavable by or. as the case may be, refund-
able 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 agree-
ment. 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 officer of a revenue department and relating to the

[The inclusion of th is page is af ior ized by L.N. 3 120011

GENERAL CONSUMPTION TAX

income or items of income of 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, in-
formation or records, who at any time communicates or
attempts to communicate such information or anything con-
tained 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 communi-
cated 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 per-
son 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 pre-
judice to the generality of the foregoing, may make regula-
tions-

(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 GENERAL CONSUMPTION TAX

(E) prescribing the method of ascertaining the cost of
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 of 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 pay-

ment of tax may be deferred,
(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;

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 Magistrate’s Court not exceeding
a fine of five thousand doflars or imprisonment for a term
not exceeding six months or both such fine and imprison-
ment.

or

(3) Any regulations made under-
(a) paragraphs (b), (eh (13 and (k) shall be subject to

(& paragraphs (a), (c), (6), (fl. (g), (h), (I), and (0 shall be
affirmative resolution;

subject to negative resolution.
IThe inclusion of this page is auhrized by L.N. 3/2001]

Pirot
schedula

GENERAL CONSUMPTION TAX 41

FIRST %LEDULB ( W O N 4 . 2 0 , % 4 8 d 63) LN.
PART I-Motor Vehicles 136Cr/1993.

GROUP I--lmporred by Deokrs
Rate of Tax
payable by
dealer at Rate of Tax

Point first sale
Customs Entry payable on

- Category
1. Motor cars as defined in

section 11 of the Road
T r d c Act, including sta-
tion waggons and estate
cars and buses whlch have
less than ten seats includ-
ing the driver's 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 Commissioner of In-
land Revenue is of a
construction similar to
such type&-

L.N.
1651 1999.

(U) with an engine ca- as specified in 17.094 per ant d %?
ing loo0 a: 24.4.M.

411997 s&.
w.rJ.
7337.

27.3s per ant d 4&?
w.r.f. pacity exceeding section 4 (1) (a) the consideration 1000 cc but not ex- 21.495.

ceding 1500 cc: 411997
sch.
w e.f.
7397.

(c) that- 85 specified in 34.188 per F t of g y
(i) are designed section 4 (1) (a) the d d m b m w.cf,

to be used 24.495.
with petrol 41 1997
and have an sob.

W.C.f.
7397. engine c a p city exceed-

ing 1 5 0 0 cc
but not ex-
ceeding
2000 cc: or

pacity not exceed- section 4 (1) (a) the consideration w,cf.

( b ) with an engine ca- as specified in

[The iodurion of bhis page is authorized by L.N. 3120011

48 GENERAL CONSUMPTION TAX

FIRST SCHEDULE, contd.
GROUP I-Imporred by Dealers, conrd.

Rate of Tax
payable by
dealer a t Rate of Tax

Customs Entry payable on
Category Point first sale -

(ii) are designed as specfied in 34.188 per Cent of
to be used section 4 (1) (U) the consideratioo
with dierel
fuel and have
an engine
capacity ex-
ceeding 1500
cc but not ex-
ceeding 2200
cc:

(4 that- 1

4t1397 w.
W L f .
24.4.95.
411997
SFb.
w.e.j.
7397.

41 1997
scb.
w.e.f.
24.4.93.
411997

w.e.f.
7.3.97.

(i) are designed 1
to be used
with uetrol 1
and have an
engine capa-
city exceed-
ing 2000 cc
hut not en-

as specfied in 51.28 per cent d
section 4 ( 1 ) (a) the consideration

Geding 3000
cc: or

(ii) are designed
to be used
with diesel
fuel and have
an engine
capacity ex-
ceeding 2200
cc but not
exceeding
3200 cc:

(e) that-
(i) are dcsigned as speclied in 157.26 ptr aat Ca

4/1937 to be used section 4 (1) (a) the consideration
sch. with petrol
w.c.f.
73.97. and have an engine capa-

city exceedkg
3000 cc: or

[The inclusion of this page is authorizd hy L.N. 3/20011

GENERAL CONSUMPTION TAX 49

FIFSI SCHEDULE. comd.
GROUP I--lmported b y Deulers. contd.

Rate of ‘Tax
payable by
dealer at Rate of Tax

Customs Entry payable on
Catcgory Point first sale -

(ii) are designed as spccified in 157.26 per cent of the
to be used section 4 (1) consideration 411997

sob
w.c.f.

with diesel (Q)
7397. fuel and have an engine ca-

pacity exceed-
ing 3200 a:

(j) which are limou- as specified in 51.28 per cent of the 2:97
sines intended to section 4 (1) consideration w.e 5.
be used wholly or (a) 24.495.
mainly for the car- 411991
riage of tourists by sch.
a person holding a w.cJ.
contract &age 7.397.
licence issued un- ~~~ ~ ~
der the Road
Traffic Act and
licensed under the
Tourist Board Act
to operate a tour-
ism enterprise a8
defined in para-
graph (0) of the
definition of “tour-
isrm entermise” in
section 2’0f the
Tourist Board Ad.

2. Motor tractors as defined
in section 11 of the Road
Traffic Act (exclcding mo-
tor tractors not desigped
for use wholly or mainly
on roads)-

___
[The inclusioo of thia page i q 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
dealer at Rate of Tax

Customs Entry payable on
Category Point fmt sale

L

411997 (a) which the Minister as specified in 12.6984 per cent 4 the
Sch. by instrument in section 4 (1) oonsideration

Writing cert iEs to (a) w.e.j. 7397.
LN. the Commissioner
165l1999. af Inland Revenue

has been acquired
by the person named
in the instrument for
or in connection
with an a&ultural
activity specified in
the instrument:

4/1997 (b) other than those as specified in 21.164 per cent of the
sch. speci6ed in para- section 4 (1) consideration w.c$.
7J97. SraPh (0). (a)

3. Trailers for motor trac-
tors (exoluding trailers for
motor tractors not de-
signed for use wholly or
mainly on roads&

(U) which the Minister as speciIisd in 12.6984 per cent of
by instrument in section 4 (1) the consideration

41 1997
sch.
w.e j.
73n. writingcertifiesto (a)
LN. the Commissioner
165/1999. 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:

411991 (b) other than those an specified in 21.164 per owb of the
sch. specified in para- section 4 (1) considem$im
w.cJ.
73.97. D P h (4. (a)

4. (1) Trucks as debed in s e e
tion 11 of the Road
Traffic Act. (excluding
the vehicles mentioned
in paragraph (2))-

W inclusion of uhis page ia authorized by L.N. 3)7~M1]

GENERAL CONSUMPTION TAX

FIRST SCHBDULE. 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

51

(a) which the Minister as specified in 8.08 per Oent Of the 411997
sm. by instrme!~t in section 4 (1) WnSideratlO~I writing oerbfies to (U) w.e.f.

of Inland Revenue 73.97.
the Commissioner LN.
has been acquved 16511999.
by the person named
in the instrument
for or in connection
with an agricultural
activity specified
in the instrument:

(b) other than those
specified in para-
m p h (4-

(i) if the unladen as specified in 36.36 per cent of the
weight of the section 4 (1) consideration 41195'7
truck does (4 SdL
not exceed
2.032 kg;

W.CS.
73.57.

(ii) if the unladen as specified in 20.20 per cent d the
weight of the section 4 (1) consideration 411997
truck exceeds (U) s&.
2,032 kg. %id

(2) Thii item does not in-
clude the fohving-

(U) buses and other
passenger vehicles
commonly known
as minibuses:

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

52 GENERAL CONSUMPTION TAX

FIRST S C ~ D U L B . confd.
GROUP I-Imported by Dealers, contd.

Rate of Tax
payable by
dealer at Rate of Tax

Custom Entry payable on
Category Point first sale

(6) other motor vehicles
constructed to carry a
load or passengers
or both and common-
ly known as station
waggons, and estate
cars, respectively;
and

(c) other motor vehicles
of the type sold under
the brand name or
description of Range
Rover, Jeep, Path-
finder 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 en-
gine and with or without
cab-

411997 (a) which the Minister by as specikd 12.6984 per cent of
scb. instrument in writing in section the wosidmtion
w.e.i. certifies to the Com- 4(1)(4 7397.
LN.
165/1999.

missioner of Inland
Revenue has been
acquired by the person
named in the in-
strument for ,or in
connection mth an
agricultural activity
specified in the in-
strument;

[The i n c l k m of this page is authorized by L.N. 3/2001]

GENERAL CONSUMPTION TAX 52.01

FIRST SCHBDULE, conrd.
GROW I-Imported by Dealers. contd.

Rate of Tax
payable by
dealer at Rate of Tax

Customs h t r y payable on
CaWPrY Point first sale

(6) other than those spe- asspecifid 21.164 per cent of the 4/1997 9ah.
cified in paragraph insection consideration W.8.f .
W. 4 (1) (4 7.3.97.

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
opinion of the commis-
sioner of Inland Revenue
is of a mnstruction similar
to such type-

LN.
16511999.

(a) wbich the Minister as specfied in 20.51 ptr cent of thc 4&?
by instrummt in section 4 (1) consideration w. CJ.
wI%thg C d k S to (0) 7.3.97.
the Comrmrn ' 'oner L.N.
of Inland Revenue 16511999,
bas been acquired
by the person named
in the instrutqent for
or in connectton with
an agricultural
activity specified i n
the instrument:

(b) other than those
specified in para-
graph (a) that-

(i) aredesigned
to be used
with mtrol and

411997 sm.
w.r.f.
24.49s.

whi& have
__ ~

Ehe inclusion of this page is authorized by L.N. 3120011

RL-I9

53.02 GENERAL CONSUMPTION TAX

4 1 1 y 1

w.e j.
%h.

24.4.95
41 1997
sch.
w.e.f.
7.3.w.

411997
Sch.
w.e.f.
24.4.95.
411997
Scb.
W.@.f.
7.3.57.

FIRST s m m . c o d .
GROUP I-Imported by Dealers. confd.

Rate of Tax
payable by
dealer at Rate of Tax

Customs %ay payable on
CatCgOIy Point first sale -

an engine
capacity not
exceeding
2000 cc; or

(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

exceed-
ing 2200 cc;

capacity not

(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 sub-
paragraphs
(i) and (ii)
but not ex-
ceeding
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:

GENERAL CONSUMPTION TAX

FIRST SCHEDULE, contd.
GROUP I--lmnported b y Dealers. contd.

53

Rate of Tax

dealer at Rate of Tax
Customs Entry payable on

payable by

Point 6rat sale - - ~ ~ e g 0 r y

(iv) have an as specified in 157.265 per ccnt of
engine capa- section 4 (1) the wnsideration 41 1997

Sch.
city exceed- (U) n..ccJ.
ing3OooCc 7..1.97
in the case of
an engine
designed to
be used with
petrol or
3200 U: in
thecaseof
an engine
designed to
be used with
diesel fuel.

7. Buser (including the passen-
ger vehicles commonly
known as minibuses j

(U) other than those as specified in 76.77 per cent of the
roecified in Dara- section 4 (1) wasideration 411997

(6) which the Commis-
sioner of Inlaad Re-
venue is mtisfid-

(i) have a pas-
senger seating
capacity of
fifteen to
twenty-four

nhe inclusion of this page is authorized 'by L.N. 3!20011

sch.
w.eJ.
7.3.97.

L.N.
I h j 199').

54 GENERAL CONSUMPTION TAX

FIR= SCHEDULE, contd.
GROUP I-Imported by Dealers. comd.

Rate of Tax
payable by
dealer at payable on

Category Point Rate of Tax
Customs Entry h t sale

- --
seats. includ-
ing fold-away
seats. aad-

(m) me ac- -specified 20.20 per cent of the
q u k d in section amsidemtiw
by a li-
censee.
a fran-
chise
holder
or any
Penon
who
has
lwcn
grant-
ed a
aub-
fran-
chise
by such
lioca-
see or
fran-
chise
holder.
8% the
case
may
be, for

solely
in the
provi-

4 (1) (U)

use

[The inclusion of this page is authorized by L.N. 3/2001]

411997
soh.
W.0.f.
7.3.97.

GENERAL CONSlJMPTlON TAX

FIWT &UDULE. CONd.
QROUP I-Imported by Deal@rs. contd.

Rate of Tax

Category

sim of
public
pas-
senger
trans-
PO*
ser-
vices
in the
Cor-
porate
Area
or the
Rural
Area:

(bb) are ac-
quired
by a
nual
bus
opera-
tor tor
use
solely
in the
prOVi-
sion of
a rural
bus
service

(cc) are in-
tended
to be
Used
wholly
or
main])
for thc
e r -
nage
of

01

payable by
dealer at Rate of Tax

Point 6rst sale
Customs Entry payable on

BS specified in 20.20 per cent 01
section 4 (1) theconsideration 411991

seb.
7397.

[a) w,e.t.

55

[The inclusion of this page is author id by L.N. 146119991

GENERAL CONSUMPTION TAX

4/1997
scb.
w.rJ.
7397.

Fmsr SCHEDULE, eontd.
Gitoup I-Imported by Dealas. c m d .

Rate of Tax
payable by
dealer at Rate of Tar

&toms Entry payable on
Category Point first Kale - .

tourisis
by a
person
who
holds a
con-
tract
car-
nage
licence
issued
under
the
Road
Traffic
Act
and
who is
licen-
sed
under
the
Tourist
Board
Act to
operate
a tour-
ism en-
terprise
BS de-
find
in pa-
ragraph
(0) of
the dc-
hition
of
"tourist
enter-

in sec-
tion 2

prise"

as specified in
nectioa 4 (1) the consideration
[a)

20.20 per cent of

[The ioclusion OP this page is authorized by L.N. IM/ 19991

GENERAL CONSUMPTION TAX

FIRST SCHEDULE, cuntd.
GROUP I-Zmported by Dealers. m t d .

Rate of Tax

Category

of the
Tourist
Board
Act; or

(dd) which
the
Minis-
ter by
iustru-
ment in
writing
certifies
to the
Com-
mis-
sioner
of In.
land
Reve-
nue
that he
is sat-
isfied
that tht
bus h a
been
aoquir-
&by
the per

named
in the
instIU-
m a t
for use
wholly
or
mainly
in or
in con-
nection

son

payable by
dealer at Rate of Tax

Customs Entry payable on
Point first sale

57

L.N.
165/1999.

as specified in
section 4 (1) the consideration a.
(d

20.20 per y t of 4,199.,

w.e.f.
7397.

[The inclunion of ohis page is authorized by L.N. 3120011

58

withan.
activity
speci-
fied in
the in-
80%-
ment,
bein8
an a c
tivity
a p p v -
cd by
the
Minis-
ter by
notice
pub-
lished
in I

4'1997
Sfh.
w.e./.
7J.97.

as specified in

(4
20.20 per cent of
the consideration . section 4 (1)

411997
Sch.
W.C.1.
7.j.97.

-
the. 1
Guzette:

(i) have a pas-
senger seat-
ing capacity
of twenty-
five or more
seats. in-
cluding fold-
away seats,
and

(iii) are acquired
by any per-
son men-
tioned in
sub-para-
Braph (0
(4 OT (bb)
and for such
u?e as is
mentioned
iotbatmb- ,

as specified
in section consideration

zero per cent of the

4 ( 1 ) (4

-- - ~ ___ ~~
[The inclusion of this page i s authorbed by L.N. 3/2001]

GENERAL CONSUMPTION TAX

FIRST SQ-fBDUu, conrd.
&OUP I-Imporfed by Dealers, contd.

Rate of Tax
payable by
dealer at Rate of Tax

Customs Entry payable on
Point first sale
L

Category

parapph
or are in-
tended to be
used for the
purpose
mentioned
in sub-para-
graph (i)
(cc) or (dd):

(iv) have a pas-
senger seat-
ing capacity
of no more
than four-
teen 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
licence
issued under
the Road
TrafEc
Ad and
iicmsed
under the
Tourist
b r d Aot
w operate
a tourism
enterprise
as defined
in para-

59

as specified where the buses 41 1997
in section have- Sch.

24.4.95.
(a) nine to four- ~ e . f .

teen passen-
ger seats,
36.36 per cent
of the con-

4 (1) (4

sideration 4: I997
Sch . (b) less than nine lv .e , f .

passenger 7..;.97.
seats, 17.004
per cent of
the considera- 4i1997

%.

7.+.97.
tion !“..cf.

~. ~ - -- -____
[The inclusion of bhir p a ~ e is authorized hy L.Y. 3:20011

60 GENERAL CONSUMPTION TAX

FIRST SCHEDULE, contd.
GROUP I-Imported hy Denlers, c o d .

Rate of Tax
payable by

dealer at Rate of Tax
Custonis Entry payable on

Categoty Point first sale -
graph (a)
of the
definition
of “tourism
enterprise”
in section
2 of the
Tourist
Board Act.

8. Any mechanically pro- as specified 29.6296 per cent of
4: 1997 pelled vehicle not mention- in section she consideration scb.
w.c.f.
7.3 97.

ed in this Part (but exclud-
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 con-
structed or adapted for the
carriage of goods or pas-
sengers or both.

4 (1) (U)

!3L,
1993.

L.N.
1651 1999.

GRauP 11-fmporte,
use or

Category

- 8 on intended uper for his own
r sale b y a person who is not a

dealer
Rate of tax payable

at Customs &try Point

1. Motor cars 85 defined in section 11
of the Road Traffic Act. including
station waggons and estate cars and
buses which have less than ten seats
including the driver’s seat (but ex-
cluding motor vehicles of the type
sold under the brand name or des-
cription of Range Rover, Jeep. Path-
finder or Trooper or any other motor
vehicle which, in the opinion of the
Cammissioner of Inland Revenue is
of a construction similar to such
type)--

[The inclilsion of this page is authorized by L N. 3iZ0011

GENERAL CONSUMPTION TAX

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.

61

Category
Rate of Tax payable

at Customs Entry Pout

(a) with an engine capacity not 19.23 per cent of the ag- 41199’1

customs duty and the 7;>!b5.
amount of the customs
duty [hereinafter referred
to as the taxable value)

exceeding 1OOO cc; gregate of tbe value for S&.

( b ) with an engine capacity ex- 30.769 per cent of the tax- 4j1997
ceding 1ooO cc but not ex- able value Sch.
d i g 1500 cc; w.e.f.

24.4.95.
(c) tbat-

(i) are deigned to be used
with petrol and have
an engine capacity ex-
ceeding 1500 cc but
not excadmg 2000 cc:
or

(ii) are designed to be used
with diesel fuel and
have an engine capa-
city exceeding 1500 U:
but not exceeding 2200
cc:

(a) that-

(i) are desiped to be used
with petrol and have an
engine capcity esceed-
ing 2000 cc but not ex-
ceeding 3000 cc; or

(ii) are designed to be used
with diesel fuel and
bave an engine capa-
city exceeding 2200 cc
but not exceeding 3200
02:

38.46 pw cent of the tax- 411997
able value Sch.

H. .P . f .
24.4.95.

.S l .69 per cent of the tan- 4:1997
able \ d u e sch.

W.C.f.
24.4.95.

__ ~ ~~
[The inclusion oL this page is authorired by L.N. 3!2Mll]

62 GENERAL CONSUMPTION T A X

FIRST SCHEDULE, coMd.
GROUP E-Imported by un intended user for his own

411997
Sch.
\ l ' -e.f.
24.4.95.

L.N.
IhS i 1999.

or for-sale by U
dealer,

Category

(e) that-
(i) are designed to be used

with petrol and have an
engine capacity exceeding
3000 cc, or

(ii) are designed to be used
with diesel fuel and have
an engine capacity ex-
ceeding 3200cc:

vson who is MI a
mtd.

Rate of Tax payable
at Customs &try Point

176.92 per a n t of the
taxable value

If) which are limousines intended 57.69 per aeat of the
to be used h o l l y or mainly for
the carriage of tourists by a
person holding a cantract car-
riage licence issued under the
Road Traffic Act and licensed
under the Tourist Board Act to
operate a tourism entmprise. as
d h e d in paragraph (U) of the
definition of "tourism enter-
prise" in sedion 2 of the Tourist
Board Act.

taxable d u e

2. Motor tractors as defined in section
11 of the Road Tra5c Act (exclud-
ing motor tractors not designed for
use wholly or mainly on roads)-

(a) which the Minister by instru- 14.2857 per Cent of the
ment in writing certifies to the taxable value
Commissioner of Inland Reve-
nue 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

3.

GENERAL CONSUMPTION TAX

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.

Category

(b) other than those specified in

Trailers for motor tractors (exduding
trailers for motor tractors not de-
signed for use wholly or mainly on
roads)-

(a) which the Minister by instru-
ment in writing certifies to the
Commissioner of lnland Reve-
nue that the trailer has been
acquired by the pemon named
in the instrument for or in
connection with an agricultural
activity specified in the instru-
ment;

pa ragwh (0).

( 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 in paragraph
(2) )-

(0) which the Minister by instru-
ment in writing certifies to the
Commissioner of Inland Reve-
nue 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 instnr-
ment;

Rate of Tax payable
at Customs Entry Point

62.01

23.809 per cent of the
taxable value

14.2857 per cent of the
taxable value

L.N.
1651 19%.

23.809 per cent of the
taxable value

9.09 per cent of the
taxable value

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, m r d .
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 40.91 per cent of the tax-

-

of the truck does not able value
exceed 2,032 kg;

(ii) if the unladen weight of 22.72 per cent of the
the truck exceeds 2,032 taxable value
kg.

L.N.
165/1999.

(2) This item does not include the

(a) buses and other passenger
vehicles commonly known as
minibuses;

following-

(b) other motor vehicles con-
structed to carry a load or
passengers or both and com-
monly known as station wag-
gons. and estate cars, respec-
tively; and

(c) 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 Reve-
nue is of a construction similar
to such type.

5 . Motor chassis fitted with engine and
with or without cat-

(a) which the Minister by instru-
ment in writing certifies to the

L.N. Cammissioner of Inland Reve-
1ss/rws. nue has been acquired by the

14.2857 per cent of the
taxable value

-~ ~~ ~ ~
[The inclusion of this page is authorized by L N . 3120011

GENERAL CONSUMPTION T A X 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 ~ W J V -

person nanicd in the instsu-
ment for or in connection with
an agricultural wtivity speci-
fied in the instrument;

(b) other than those specified i0
paragraph (a). taxable value

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 Commis-

construction similar to such t y p

23.809 per cent of the

6.

L.N.
165/1999. sionrr of Inlatid Revenue is of 3

(a) which the Minister by instm-
mcnt in writing certifies to taxable value
the Commissioner of Idand 165 j 1999.
Revenue has been acquired by
the person named in the instru-
ment 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~&b nd
exceeding 2000 a; OT

(ii) are designed to be used
with diesel fuel and
have an engine capacity
not exceeding 2200 cc:

(iii) have an epgine capa-
city exceedmg the en-
gine capaciiy mentioned
in sub-paragraph (i) or
(ii) but not exmedin%
3000 cc in the case of
an engine designed to
be used with petrol or

23.076 per cent of the
L.N.

4r1997
sch.
x..e.f .
24.4.95.

38.46 per cent of the tax-
able value

Sch.
W.C$

24.4.95.

57.69 per cent of the tax- 4/1997
able value

i
[The inclusion of dhis page is authorived by L.N. 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 of tax payable
Category at Customs Entry Point

3200 a: in the case o€
an engine designed to
be used with diesel fuel:

(iv) have an engine capacity 176.92 per cent of the
exceeding 3OOO cc in the taxable value
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 the -er vehicles
commonly known as minibuses j

(U) other than those specified in 86.36 per c a t of the
paragraph (6) and in item 1;

(6) which the Commissioner of
Inland Revenue is satisfied-

0) have a p a w a m seating
capacity of fifteul to
twcnty-four stats. incw-
ing foldaway seats,
and-

taxable value
L.N.
165/1999.

(aa) are acquired by
a license+. a
franchise holder
oran person

granted a sub-

such licensee or
franchise holder.
aa the case may
be, for use sole-
ly in the &-
sion of public
passerlgu m s -
pwt M v i c s in
the corporate
Area or RuraI
Area; or

who L been
franchise by

22.72 per cent of the
taxable value

GENERAL CONSUMPTION TAX

FIRST SCHBDULE. Conid.

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 in the
provision of a
~ l a l b u SCI-
vice; or

(cc) are intended to
be used wholly
or mainly for

tourists by a
person who
holds a contract
carriage licence
iarucd under the
Road Traffic Act
and who is
I i c ~ ~ a d un er
the Tourist
Board Act to
operate a tour-
ism enterprise
as de6ned in

of the definition

the Carriage of

paragraph (d

22.72 per cent of the
taxable value

of ‘~tourirt enter-
prise’’ in section
2 of the Tourist
Board Act: or

(dd) which the Min-
ista by inatru-
ment in writing
certifits to tbe
Commisrioner
of Inland Reve-
nue has keen
acquired by the
person named
in the iuatnl-
m a t for use

[The inclusion of this page is authorized by I..N. 3!2001]

62.05

L.N.
165/1999.

62.06

(iii) are acquired by any per-
son mentioned in sub-
paragraph ( i ) (LXI) or
(bb) and for such use as
is mcntiond in that sub.
paragraph or are intend-
ed to be used for the
purpose mentioned in
sub-paragraph (i) (cc) or
(dd) ;

, zero per cent of the
taxable value

4/1997
sch.
1ve.f.
24.4.95.

GENERAL CONSUMPTION T A X 63

FIRST SQU~VLE, contd.
GROUP D-Imported by an intended wer for his own

use or for sale b y a person who i s not a
dealer, confd.

Rate of Tax payable
ategory at Customs E m Point

of the definition of “tour-
’se” in sec-

f g e ? r t h e Tourist
Board Aot.

1. A n y Ilxdmb& propelled vehicle 33.3333 per cent of the
not mentimed in thia Part (but taxable value.
excluding any vehicle which L clarsi-
ficd unda acctim 11 of the Road
Tralfie Act as a motor cycle or 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 IIISecond Sale
Rate of Tax

Sale of motor
vehicle by pcr-
son not being vehicle by dealer i!’,!,9&”1. Sale of motor
a registered and other regis-

Category taxpayer tered taxpayer -
I. Motor cars as defined

in section 11 of the
Road Traffic Act-

(a) with an engine $l.OOo as specified in section
capacily notex- 4 (1) (a)
ceediog 2,000
CP;

capacity ex- section 4 ( I ) (a)
ceeding 2,W
cc but not ex-
ceeding 3.000
cc;

fc) with an engine $3.000 tu npceihed in
capacity ex- section 4 (1) (a)
ceeding 3,000
cc.

(b) with an engine $2,000 a8 ~F&&cI la

[The inclusion VT this w ~ e is authorized by L.N. 1461 19991

64 GENERAL CONSUMPTION T A X

2.

L.N.
lY~/1!294.

m.
19.+/1994.

L.N.
19A/1994.

FIRST SCHEDULE, contd.
GROUP III--Second Sale. cortld.

Sale of motor
vehicle by per- Sale of motor
son not b c i vehicle by dealer

a registered and other re&
Cnte!@ry taxpycr teredtaxpaycr

Rate of Tax

-
Trucks as defined in
section I 1 of the Road
Traffic Act (includ-
ing motor chassis, fit-
ted with an engine,
with or without
cab j

(Q) not exceeding $Z.OaO as specified in
section 4 (1) (U)

( b ) exceeding 1,524 $4.000 an specified in
section 4 ( I ) (a)

1,524 kg of un-
laden weight:

kg of unladen
weight but not
e x c d i n g 3,048
kg 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 my 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 satis-

fied 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 time of the transfer.

(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.

2. Payment of the tax-

~-
[The inclusion uI. lhis page is authorized by L.N. 146: 19991

GENERAL CONSUMPTION T A X

(b) registered by the mauu-
facturer under the Road
Traffic Act for the first
time in Jamaica:

(c) supplied by a manu-
facturer-

(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 regis-
tered under the
Road Traffic Act
for the first time
in Jamaica:

65

as specitid in the
second column of
Group I1 as being
applicable to that
ctass of motor vehicle

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 in 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

“own uae” includes an intentim-
Passenger Transport (Rural Area) Act;

(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 pro-
vision 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
GROUP I - F&t@

1. N. 1. corn
1 9 ~ / 1W4.

2. Soyruneal.

3. Wbut.
4. [DeIeled by L.N. 19A/1994.]
5. [Dekted by L.N. 19A/1594.]
6. [Deleted by L.N. 19A/1994.]
7 . [Deleted b y L.N. 19A/l994.]
8 . [Deleted by L.N. 19A/J994.1
9. [Deleted by L.N. 19A/1994.1

10. [Deleted by L.N. 19A/1994.1
11. [Dekied by L.N. 19A/J99#.1
12. [Deleied by L.N. 19A/1994.1
13. [Deleted by L.N. 19A/1994.1
14. [Deleted by L.N. 19A/1994.3
15. [Deleted by L.N. 39A/3994.1

vhe inclusion af this ,page is authorized by L.N. 146119991

GENERAL CONSUMPTION TRY 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 equip-
ment 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 corn-
mercial 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.
ticides, rodenticides, veterinary preparations, and molluscides. l9AiY 994.

9. Insecticides which the Commissioner of Inland Revenue is satisfied L.N.
are intended for use exclusively in agriculture. 19~11994.

10. Agricultural produce which is- 2612003
(a) exported; or S. 6.
(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 L.N.
165lB999.

1. The following substances-
(0) any drug- 411997

(i) specified in the Fourth Schedule (List 4 Drugs) to the sch.
Food and Drugs Regulations, 1975; or w.e$

(ii) used primarily in the treatment of asthma; 24.4.95.

( 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]

GENERAL C O N S W T I O N TAX

FIRST SCHEDULE, contd
GROUP 3 -Health, contd

(i) topical antifungal preparations;
(ii) scabicides and pedmticides;
(iii) anthelmintics;
(iv) 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;

( iv ) 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:
(xxi) 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 MI-
cial 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 1s author~zed by L N 87/2004]

GENERAL CONSUMPTION TAX 6 Y

FIRST SCHEDULE, confd.
GROUP 3-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 res-
piratory disorder.

6 . Any medical equi'pment approvd by the Chief Medical Otlicer.

7. Randages and gauzc.

8. Goods (excluding motor vehicles, other than ambulances) which
S. 17 !h) l i i :

(a) the Jzmaican Branch of the Red Cross Society. and the St.
John's Ambulanie Brigade which rhe Commissioner of Inland I..N.
Revenue is satisfied are necessary for the rendering of their I s ~ ~ ' w 1
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 Commis-

(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.

are acquired by or on behalf of-

doner of Inland Revenue is satisfied- 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)i i i ) -
diagnostic centres and laboratories approved by the Minister of Health.

GROUP 4 - Diplomatic and lnlernational OrgMimions
1. &ticles for the use of and xcrvices performed for the Govemor-

2 . 4 1 ) Articles imported into Jamaica or purchased in bond or 10.'199S
General.

directly from or services rendered by a registeffd taxpaya for the Qh.
personal or official use of-

(U) heads of missions and international organizations;
(b) non-Jamaican citizens who are members of the staff of a mia-

don or an international organization other than members of
the service staff;

(E) non-Jamaican citizens who are uade commissioners and mem-
bers of the staff of a trade commission other than service
S W .

[The inclririnn of this rape is aiilhorircd hr. L.N. 3,'111011

70 GENERAL CONSUMPTION T A X

FIRST SCHEDULE, confd.
GROUP 4-Diploniaric and International Orgariizations. confd.
td) Consular officers who are nalives or citizens of thc countries

they represent and who are not engaged in any other business
or profession in Jamaica.

i n / 1995
SA.

(2) Paragraph (J) shaU apply only in respect of such categories
of persons as are sp16ed in an order 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 jn
the production of bauxite and alumina being goods and services directly L.N.

19%!19g4. 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
"Aircraft" in relation &

(Q) an airline operating scheduled services withi0 Jamaica or to a

ib) chartered and private aircraft calling in Jamaica for refueUing
place outside Jamaica; or

and repairs.
4. b i c u exported from Jamaica in prescribed circumstances.
5. Services rendered in Jamaica d i r s t ly related to the exportation of

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 air-

craft 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 tram-
portation of goods to and from Jamaica.

GROUP 6 - Government
1. Goods purchased or imported or taken out d bond by or on

behalf of, and services rendered b-
(a) a Ministry or dep-ent of Government;
(b ) B statutory body or authoritv other than those mentioned in . ,

paragraph-2; .
.___-

Khe inclusion of this page is authorized by 3:ZWlI

GENERAL CONSUMPTION TAX 7 1

FIRST SCHEDULE, contd.
GROUP 6 -Government, contd.

(c) [Deleted by Act 21 of 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
subsidiaries-

Agricultural Credit Bank of Jamaica Limited
Air Jamaica Limited
Airports Authority of Jamaica L.N. 11411997.
Bank of Jamaica
Betting Gaming and Lotteries Commission 2812003
H.E.A.R.T. Trust s. 2.
Jamaica Development Bank 2sncws S. 2.
Jamaica Mortgage Bank
Jamaica Racing Commission 2812003
Jamaica Sugar Holdings Limited s. 2.
National Development Bank of Jamaica Limited 2111991 S. 17(b)(iii).
National Housing Corporation Limited
National Housing Development Corporation 2812003
National Housing Trust s. 2.
National insurance Fund
National Investment Bank of Jamaica (NIBJ) 2812003 S. 2.
National Water Commission 2812003
Petrojam Limited s. 2.
Petroleum Corporation of Jamaica L.N.
Port Authority of Jamaica 11411997. 2111991
sugar Industry Authority S. 17(b)(iii)
Transport Authority 2812M3
Urban Development Corporation s. 2.

GROUP 7-Places of 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 L.N.
are purchased or imported solely for furnidmg or decorating a place of 16511999
worship or as vestments for use during public worship.

2. Altar bread. matzos unleavened bread, communion wafers and altar 2 ~ 1 9 9 1
wine purchased or imported for the purpose of administering the sacraments S. 17(bXiv)
which the head of the denomination for which they are intended declares in I
writing will be used only for the purpose intended.

3. Candles. myrrh and frankincense which the Commissioner of Inland L.N
Revenue is satisfied are purchased or imported solely for use in places of 16511999.
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

GENERAL CONSIMPTION TRY

21 '1991
S. I7 (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 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.
[The inclusion of this page is authorized by L.N. 87/2004]

GENERAL CONSUMPTION TAX

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.

L.N.
8611994

2A. Imported goods the FOB value of the contents of which does not L.N.
exceed the amo-unt specified at item 79 of Part I of the Second Schedule to 878/2003.
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 2111991
Scouts or Girl Guides Associations of Jamaica or any other youth S.17@)(vi).

L.N.
organization or association approved by the Minister which the 165/1ggg.
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 21/1991
transport. S. 17@)(vi).

[The inclusion o f this page is authorized by L.N. 80rJ2008)

GENERAL CONSUMPTION TAX

FIRST SCHEDULE, contd
411997
Sch.
w.eJ
21.4.95.

L.N.
19d1994.

L.N.
19d1994.

L.N. 2012003.

L.Nn.
lOd1993.
17711996.

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-

(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.

6. Any payment of agency fees, commissions or other similar payment to
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.

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 1 1-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-

(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)

GENERAL CONSUMPTION TAX

FIRST SCHEDULE, contd.
GROUP 1 1-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 over-
seas, 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 allow-
ance;

(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]

L.N.
lOd1993.

L.N.
17711996.

GENERAL CONSUMPTION TAX

FIRST SCHEDULE, contd.
GROUP 1 1-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;

(r) travelling officers who are in receipt of or eligible for commuted
allowance or full upkeep allowance in one of the following
organizatmns-

Adoption 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 76.01

FIRST SCHEDULE, contd.

GROUP 11 - Motor Vehicles, contd.

(s) Councillors of a Parish Council or members of the Council of kjyjlw6,
the Kingston and St. Andrew Corporation:

LN.
( t ) a former Governor-General: 17711996.

L.N.
177/ 19%. (U) a former Prime Minister:

(v) Executive Secretaries Grade U. or III in the public service wbo L.N.
1771 1996. are in receipt of or are eligible for mmmuted allowance;

(w) members of the Mona Campus cha ter of the West Indies kG;1996.
Group of University Teachers (WIG&;

( x ) persons employed to the Electoral AdvisoIy Committee as L.N. Regional Supervisors. 17711596

?. No person shall at one, and the m e time enjoy btnefits under L.N.
more than one paragraph of item 1. 17711996.

GROUP - 12 [Defefed by L.N. 39,4/1994.]

GROUP 13-EnergySaving Devices

I , T h e following lighting equipment-
(U) compact fluorescent lamps and ballast:

( b ) fluorescent fixtures and tribes:

(c) circular fluorescent lamps:

(d) fluoFesantbdkts;

( e ) high intensity dixhargc fixtures sad bulbs:
v) fibre glass panels for rkylhghting.

101199%
sm.

I01199J
scm.

2. Automated, electronic or computerized lighthg control systanr ?I 1991
including occupancy sensors and photo-cells for such sgstms. S. 17(b) ~- (piii).

~~ _ _ _ ~ ~ _ _ ~ ~
[Thc inclusion of rhi? page is a u t h o r i d by L.N. 3/200l1

76.02

3. Solar paneli and tube8 for solar water heating systems.

4. Solar cells designed to produce electricity from the sun.

I. N. 5. Apparatus or machinery designed to produce motive power. heat,
1 3 ~ / 1 ' 1 ' ' 3 . light or electricity through the utilization of renewable sources of energy,

for exampIe. sun, wind and water.

21 / 1991
S. 17 (b) Is) .
L.N.
105:i I::

GROUP 14 - Coverings ond Contniners
Coverings and containers designed for the packaging of agricultural

goods or supplied to a manufacturer or producer on such terms and con-
dilions 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.

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 enactmen-

1. 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) Act.

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

GENERAL CONSUMPTlON TAX

GROUP - 16 TDeleted b y L .N. 19A//994.1

Unit for
CategoIy Tax

76.M

Rate of
Tax

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 Corn-
nussioncr of Inland Revenue is satisfied are acquired by a manufacturer L.N.
for use wholly or mainly in the manufacture or production of goods 165:19')'J.
Etv mnimerci~l puFposes in a aodernization programme prescribed
by the Jamaica Promotions Corporation for that manufaoturer.

Portland cement, that is to say, grey
building cement

Pre-mixed cement
Ivalue

Cement blocks /valua

Stccl re-inforcing bars I value
I

Quarter-inch steel wire value

GROUP 18 -- Research and Developmen1 L N
60: I998

Equipment and maderials acquired for use solely and directly in a
research and devclopment programme registered with the National
Commission on Science and Technology ltnd ccdi6ed by the Corn-
mission to be necessary for the execution either of the research
segment of such programme or of the N o t or prototype stage of the
development segment of such programme.

124%

124%

12f%

123%

I2t%

76.04 GENERAL CONSUMPTION TAX

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
references to Tariff Headings and Chapters in the First Schedule
to the Customs Taritl (Revision) Resolution, 1972.

Tariff
Heading
No. Deacription of Goodf

L.N.
S3sjJY99.

L.N.
83611999.

(U) Motor spirit
(eXClUdinR
Aviation 3pirit)

(i) leaded

Unit €01
Tax

Litre

Rate OL
Tax

7.7198; plus ad wIurcm
ax as f o l l o w s

(0) if manufactured in
Jamaica. 87.30 per
centurn of tbe
monnt by which
the Ex Refinery
price pcr li&e ex-
ceeds $8.8427 per
litre:

(b) if imported into
Jamaica, 87.30
wr centurn of
the amount by
which the value
p c ~ litre deter-
mmed under am-
tion 13(1) (U) cx-
oteds the amount
per Xtre specified
in I”ragrapb (4
above:

3 :zooi]

-_

Tim-
Heading

No.

Ex27.10

Ex27.10

GENERAL CONSUMPTION TAX

SECOND SCHEDULE, conkd.

77

escription of Goods

) unleaded, having
an octane rating
not exceeding 87,
determined on the
Road Octane
Method.

b) Aviation Spirit, 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)

-
Jnit for
Tax

Rate of
TaX

i7.3561; plus ad valorem L.N. 6 4 ~ ~ o ,
tax as follows-

a) if manufactured in
Jamaica, 83.19 per' kt;,,oo.
cenmm of the amount
by which the Ex
Refinery price per
litre exceeds $8.8427 rim,,
per litre;

(b) if imported into
Jamaica, 80.09 per !&,999.
centurn of the
amount by which
the value per litre
determined under
section 13(l)(a) ex-
ceeds the amount
per litre specified
in paragraph (a )
above.

63.5711 cents

$6.0186; plus ad valo- k&19B
rem tax as follows-
(a) if manufactured in

Jamaica, 73.56 per L.s.
cenlum of the 83811999

amount by which
the Ex Refinery
price per litre
exceeds $8.1812 ~ ~ 1 , , 9 , ,
per litre.

78 GENERAL CONSUMPTION TAX

SECOND SCHEDULE, contd. -
Tarifl
Headii

NO.

L.N.
83B!I999

Ex 27,

Description of Goods

(d) Marine Diesel Oil,
that is to say diesel
oil which is a petro-
leum hydro-carbon
product with Cetane
Index 37 Minimum
and typical boiling
range 17PC to
427% which is pri-
marily used for in-
dustrial or marine
purposes.

-

Unit fa
TW
-

Litre

Rate of
TW

b) if imported into A
Jamaica, 73.56 per L.N.
centwn of the amount 83Bi’999
by which the value per
litre determined under
section 13 (1) (a) ex-
ceeds the amountper
litre specifiedin para-
graph (a) above.

54.01 cents; plus advalo-
.em tax 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 Ja-
maica, 41.31 per
centurn of the
amount by whichthe
value per l i w deter-
mined under section
13 ( l ) ( ~ ) exceeds the
amount per lime
specified in para-
graph (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

N O .

r Ex. 27.10
I

Ex 27.11

d Ex 27.1
Ex 27.1

EX 27.1,
- .\

Description of Goods

(e) Automotive Diesel
Oil, that is to say
diesel oil which is a
petroleum hydro-
carbon product with
typical boiling range
177°C to 385°C and
Cetane Index 45 Mini-
mum which is
primarily used in
diesel (compression
ignition) engines.

v) Fuel Oil
(g) Petroleum Asphalt

and Cutbacks.
(h) Manufactured Pro-

pane and Butane
in liquid form.

Jnit fo
Tax -

Litre

.ike
litre

Litre

-
, “ l h D r i n

Rate of
Tax

tax payable per litre.
$6.6645; plus ad valorem L.N.
tax as follows-

(a) if manufactured in Ja-

83W1999.

maica, 85.96 per cen- L.N.
turn o f the amount by
which the Ex Refinery
price per litre exceeds
$1.7529 per litre; L.N.

838’1999.

83Bi1999.

(b) if imported into Ja-
maica, 85.96 per cen- L.N.
tum of the amount by
which the value per
litre determined under
section 13(1)(0) ex-
ceeds the amount
per imperial gallon
specified in paragraph
(a ) above:

?rovided that with regard
to the provisions of sec-
ion 14, the extent of the
xemption shall be 8.35
itre of the total tax payable

83B’1q9q.

L,N.
per litre. 33Ai1998.
15.12 cents L.N.
37.03 cents 33Nl998.

0.6005 cents plus ad valo -
rem tax as follows-

I LN. 3,2WZI

80 GENERAL CONSUMPTION TRY

SECOND SCHEDULE, contd.

Tariff
Heading

No.

L.N.
64!2000

411597 Ex 24.02
Sch.
w.ef
21.4.95,

Description of Goods

iii) unleaded, having an
octane rating exceed
ing 87, determined
on the RoadOctanr
Method.

!. Cigarettes.

Jnit fc
TaX

'er 10
ciga-
'ettes

-
vlrnlriil

Rate of
TaX

~ ~

(U) if manufactured in Ja-
maica, 0.395 per cen-
mm of theamountby -,
which the ExRefinery
price per litre exceeds
$1.519 per litre;

(b) if imported into Ja-
maica, 0.395 per cen-
tum of the amount by
which the value per
litre determined under
section 13 (1) (U) ex-
ceeds the amount per
litre specified in par-
graph (a) above.

i7.7292, plus ad valorem rax
s follows-
U) if manufactured in Ja-

maica, 84.04 per cen-
of the amount by which
the Ex Refinery price
per litre exceeds
$9.1970 per litre;

(6) if imported into Ja-
maica. 84.04 per cen-
turn of the amount by
which the value per
litre determined under
section 13 (1) (a ) ex-
ceeds the amount per
litre specified in para-
graph (a) above.

L.N. I M M ]

GENERAL CONSUMZTZON TAX

SEODND SCKEDULE. contd.

81

Tariff
Headit
No.

Description of
Goods

‘he inclusion of &is page

Unit for Rate of Tax
TaX

aunlorira

$128.608 plus ad V a h LN.
rem tax as follows- 19~11994.

411997
scb.
W.C.f.
21.4.95.
L.N.
8 h / 1999.

(a) if manufaaursd
in Jamaica, 39.9
per cenium of the
amount by which
the ex-factory
price per 100
cigarettg exceedr
$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 sec-
tion 13 (1) (a)
exceeds $252.392.

by L.N. 3/ZRllJ

L.N.
8381191W

RL- -21

Tariff
Headin
No.

value

value

LN. Ex 22.01
19~/1994. to

15.9%

10%

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

Ex 22.03

411997
scb.
w.e.f.
21.4.95.
411997
sah.

GENERAL CONSUMPTION TAX

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) of a strength exceed
ing 57.1% of alcoho
by volume at the tem
perature of 20 degrees
Celcius as ascertain-
by the OIML DensitJ
Readii Hydrometei
and the Table of Cal.
culations to be used
in connection there-
with

(i) of a strength exceed-
ing 313% of alcohol
by volume BS speci-
Eed in sub-paragraph
(i) but not exceeding
57.1% of alcohol by
volume as specitled in
that sub-paragraph

(iii) of a streueth not ex
ceding 31.5% of alco-
hol by volume as
specified in sub-para
g w h (9

(b) Beer-
(i) of a strengtb not CX-

ceding 6% of alcohol
by volume as specified
in paragraph (a) (i)

(U) other

U ~ L j

w
I

c ~ 24.3%

Value

Value

16.1%

14.5 %

T&
Headmg

No.

Ex Ch. 22

Ex
2208.902

Es Ch. 24

GENERAL CONSUMPTION TAX

SECOND SCHEDULE, contd

Description of Goods

~

4. Wines and other alcoholic bev.
erages produced by fermentatio1

5. Cordials and Liqueurs

6. Cigars, cheroots, cigarillos
smoking and other manufac
tured tobacco and snuff

~~

Unit for
TaX

value

value

value

83

Rate of
TaX

LN.
14.5% 19.d 1994.

411997
sch
w.e.f.
21.4.95.

14.5% LN.
19.d 1994.
411997
Sch
w.e.f
21.4.95.

LN.
19.d1994.

12%

THIRD SCHEDULE (Sections 2,25 and 29)
GOODS AND SERVICES EXEMPT FROM TAX

PART I - G00h
1. Travel tickets for international travel.
2. Coffins made of wood.
3. [Deleted by Act 21 of 1991.1
4. Ice (except ice sold in retail packages).
5 . Marl. sand, gravel, stone and top soil.
6. Raw foodstuff as follows-
(a) fresh fruit and vegetables, excluding imported apples, pears, quinces,

apricots, cherries, peaches (excluding nectarines), plums, sloes,

LN.
19d1994.

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 GENERAL CONSUMPTION TAX

THIRD SCHEDULE. contd
PART I -Goods, contd.

(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.
1 1. 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.

L.N.
I9Al1994.

L.N.
19Al1994.

I..N.

L.N.
19d1994.
L.N.
19d1994.

411997
Sch.

24.4.95.

I 9Al1994.

w.e,/.

I..N.

I..N.
19AlI994.
1 ..N.
19Al1994.
I..N.
19d1994.
L.N.
19Al1994.
I..N.
19Al1994.
1..N.
19d1994.

19A11994.

I..N.
I9d1994.

I..N.
1 9Al1994.

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

20. Rolledoats.
2 1. Baking flour packaged in quantities of not less than 45.359 kilopms.

popularly known by that name in Jamaica.

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 from 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 8Sn003]

GENERAL C O N S W T I O N TRY 85

THlRD SCHEDULE. confd.
PART I -Goods, conrd.

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 c{,1994.
fishermen for use in commercial fishing and whch is so certified by the 165:1999,
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.

more.
25. Processed cheese packaged by a manufacturer in tins of 1 lalagram or 4'1997

Sch.
w. e.$
'4.4.95.

Sch.
26. Coolung oil. 411997

27. Black pepper

28. Instant coffee.

29. Tea.

w.e$
'4.4.95.
41 1997
Sch.
w.e$
24.4.95.
4: 1997
Sch.
w.e.f:
24.4.95.
411997
Sch.
w. e.$
24.4.95.

30. Chocolate-flavoured dmk mix. 411997
Sch.
w.e$
24.4.9s.

31. Syrup as specified under Tariff Heading No. 21.06 of the First 411997
Sch.
w.e$
24.4.95.
41 1 997
Sch.

Schedule to the Customs Tarif€ (Revision) Resolution, 1972.

32. Fish, cock and ride soups packaged in aluminium sachets.

33. Matches with wooden sticks.

34. Toilet paper.

w.e.f:
24.4.95.
411997
Sch.
w.e$
24.4.95.
411997
Sch.
w.e$
24.4.95.

Sch.

24.4.95.

35. Oral and dental preparations including toothpaste, denture powder and 4'1997
denture fixatives. w.e.f:

[The inclusion of this page is authorized by L.N 88/2003]

86

4'1997
Sch.
H'. elf:
24.4.95.
41 1997
Sch.
w.e,f:
24.4.95.
4 1997
Sch.
w. elf:
24.4.95.
41 1997
Sch.
w.e.f
21.4.95.
41 1997
Sch.
w.e.f
24.4.95.
4!1997
Sch.
w.e.,f:
24.4.95.
4/ 1997
Sch.
w.e$
24.4.95.
411997
Sch.
w. elf:
24.4.95.
411997
Sch.
w.e.f
24.4.95.
L.N.
80/2001.

36.

37.

38.

39.

40.

GENERAL CONSUMFTION TAX

THIRD SCHEDULE. confd
PART I -Goods, contd.

Soaps including medicated soaps.

Synthetic detergents in powder form

Laundry bleach.

Floor polish.

Disposable protective bed pads.

41. Tomato ketchup.

42. School uniform and school bags.

43. Mosquito destroyer.

44. Insect sprays.

PART IA--Computer Equipment

1. Goods specified hereunder in respect to the Chapters and Tariff
Headings Nos. of the First Schedule to the Customs Tariff (Revision)
Resolution, 1972 specified hereunder-

chapter
and Tariff
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 the 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 87

0

0

THlRD SCHEDULE, CO&
PART IA-Computer Equipmenr, contd.

Chapter
and Tariff
Heading No. Description of Goods -

84. 71 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.
84.71.

Matrices and masters for the production of records.

8473.30

8524.993. Diskette.
8524.994

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 Tariff (Revision) Resolution, 1972 shall

PART I1 Services
~ P P ~ Y .

I . The following operations- 101 I995
Sch.

(a) the construction, alteration, repair, extension, demolition OT
dismantling of any buiiding or structure, including offshore
installations, that is to say, installations which are maintained or
are intended to be established for underwater exploitation;

( b ) 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 ies , telegraphic lies. aucrafi run-ways. docks and
harbours, railways. inland wattways, pipelines, reservoirs water-
mains, wells, irrigation works, sewers, induaial plant and
installation for purposes of land drainage, coast protection or
defence;

(c) 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;

(4 the internal cleaning of buildings and structures so far as carried
out in the course of their consmuction, altaation, extension, repair
or restoration;

(e) 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:
painting the internal or external surface of any building or
structure.

v)

I'rIL ,,,IIUi
Read Entire Law on www.moj.gov.jm