Understand more about the process…
- Who is required to register? All persons engaged in a taxable activity are required to apply for registration under the GCT Act.
- Who is a person? For the purposes of GCT, "Person" means:
- An individual
- A company
- A partnership (which is defined to include an unincorporated body, a joint venture, a trustee or a trust).
- What is a taxable activity? A taxable activity is any 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 whether or not for a monetary/financial profit, and involves, or is intended to involve, the sale/supply of goods and services in Jamaica, to any other person for a consideration.
To learn more about acquiring a GCT certificate, continue to the next step of this business process guideline.
Complete the relevant form(s) and provide any supporting information/documents…
Application Requirements:
- To apply for registration, you will need to complete a GCT Application Form: Registration Form - GCT‑1. The form may be obtained online or collected from a TAJ Tax Office/Collectorate or Revenue Service Centre.
- The following supporting Information/Documents are also required:
- Company’s Taxpayer Registration Number (TRN).
- Company’s Certificate of Incorporation. See ”Register a Business”.
If you do not have a valid TRN, you must apply for one at the Taxpayer Registration Centre/Tax Office. The application form for the TRN may be obtained online or from any Tax Office. See ”Get TRN”.
The exemptions and threshold for registration…
Business which carry on an activity that is not exempt from GCT are required to file an “Application for Registration”.
- Exemptions: if your business is engaged totally in any of the following, you will not have to register for GCT:
- any activity carried on essentially as a private recreational pursuit or hobby;
- any engagement, occupation or employment under any contract of service or as a director of a company;
- any good or service which is exempt from the GCT – See Third Schedule of the General Consumption Tax Act.
- Threshold: this is set at a gross value of supplies of ten million dollars (JMD$10.0M). Therefore, if your business’ total annual sales of goods and services are less than JMD$10.0M for a twelve-month period, your business will be considered to be exempt.
- If your company is operating below the threshold, you may still apply voluntarily to be registered as a “Registered Taxpayer”. If the application is approved by the Commissioner General, then all provisions of the Act and Regulations relating to Registered Taxpayers will apply.
For more information on this business process, visit the TAJ.
Submit your completed application…
Submission Requirements:
Once your application form and supporting information/documents have been completed, signed and certified where required, you will need to visit the Taxpayer Registration Centre or the nearest tax office to submit your application form.
Taxpayers may submit their applications/documents at any of the following locations:
Taxpayer Registration Centre (All Mail-in Overseas Applications)
Tax Administration Jamaica (TAJ)
Shop 26-27, Kingston Mall
8-10 Ocean Boulevard
Kingston
Jamaica W.I.
Tel: 1 (876) 902-9463
Toll Free: (888) TAX-HELP (local)
Toll Free: (888) GO-JATAX (USA)
Fax: 1 (876) 902-9494
Email: taxhelp@taj.gov.jm
Monday - Wednesday: 8:00 am - 4:00 pm
Thursday - Friday: 8:00 am - 3:00 pm
Any of the following tax offices islandwide:
Kingston; St. Andrew; Morant Bay; Port Morant; Port Antonio; Buff Bay; Port Maria; Annotto Bay; Savanna-La-Mar; St. Ann’s Bay; Brown’s Town; Moneague; Falmouth; Jackson Town; Montego Bay; Lucea; Darliston; Black River; Santa Cruz; Mandeville Christiana; May Pen; Chapleton; Lionel Town; Spanish Town; Linstead; Old Harbour; Portmore.
For the locations' opening hours or to call the tax office nearest to you, click "Locate the TAJ".
Pay the relevant processing fees…
There are no fees associated with securing your GCT Certificate.
Processing Time:
- Your GCT Certificate - Regular Service processed on the same day
Collect your approved document(s)…
Once submitted, your documents are then examined to ensure that they are fully and accurately completed and to verify the information provided. Where the Commissioner General is satisfied with the details on the application for registration (GCT‑1) he will register the business/person and issue the appropriate i) Notice or ii) Certificate.
- If you are operating below the JMD$10.0M Threshold: You will be issued a Notice of Registration and you are not permitted to collect General Consumption Tax when you are supplying goods or services.
- If you are operating above the JMD$10.0M Threshold: You will be issued a Certificate of Registration.
At the end of the process you will receive the following:
- Your GCT Notice of Registration; or
- Your GCT Certificate of Registration
Your Certificate of Registration or an official copy of the certificate must be prominently displayed in each of your business outlets.
