We welcome your comments and feedback.
Contact us at
Customer Care Centre at 1-888-TAX-HELP(1-888-829-4357)
Email:communication@taj.gov.jm
Website:www.jamaicatax.gov.jm /
1-888-GO-JA-TAX (465-2829)
Facebook:www.facebook.com/jamaicatax
Twitter:@jamaicatax
A publication of
Tax Administration Jamaica
A publication of
TaxRevised
Administration
Jamaica
October 2012
JUNE 2011
the event that you are still dissatisfied with the level
 In
of service and/or suggested solutions received from
Introduction
2
Vision & Mission Statements
3
Core Values
4
Messages - Minister of Finance & Planning
5
- The Financial Secretary
6
- The Commissioner General
8
Our Role
9
Your Rights
10
What we expect of you
12
What you can expect of us
13
General Service Standards
15
Complaints Procedure - Internal
17
Complaints Procedure - External
18
Tax Administration Jamaica, then write or call the :
Standards and Monitoring Officer
Public Sector Modernisation Division
Cabinet Office
2a Devon Road
Kingston 6
Tel :(876) 920-8880-5
Fax:(876) 929-0473
Email: michele.gordon-somers@cabinet.gov.jm
 Complaints may also be forwarded to the :
Office of the Public Defender
78 Harbour Street
Kingston
Tel :(876) 922-7089
We welcome your comments and feedback.
Contact us at
Customer Care Centre at 1-888-TAX-HELP(829-4357)
1-888-GO-JA-TAX (465-2829)
Email:communications@taj.gov.jm
Website:www.jamaicatax.gov.jm
Facebook:www.facebook.com/jamaicatax
Twitter:@jamaicatax
1
18
If you are not completely satisfied with the service you
have received, you should:-

Inform the Officer with whom you are transacting
business and if you are still not satisfied, have
further discussions with him/her in the presence of
his/her Supervisor.

Write to the relevant Deputy Commissioner General
outlining the circumstances. Your concerns will be
investigated and we are committed to replying to
you within fifteen (15) working days of the receipt of
your written communication.



Deputy Commissioner General - Operations
Deputy Commissioner General - Legal Support
Deputy Commissioner General - Management
Services
Tax Administration Jamaica
Head Office, PCJ Building (4th floor)
36 Trafalgar Road
Kingston 10
Tel :(876) 906-2478
Fax:(876) 754-9593

17
This Citizen’s Charter outlines what you can expect from
the Tax Administration Jamaica in terms of service and
what we expect from you, our Customer.
It will help you to understand:Your rights & obligations
Our established service standards
What you can do if you are dissatified with the
service you receive from us
The Charter is for everyone who interacts with the Tax
Administration Jamaica.
If you are still dissatisfied, you may write or call the :
Commissioner General
Tax Administration Jamaica
Head Office, PCJ Building (4th floor)
36 Trafalgar Road
Kingston 10
Tel :(876) 906-2478
Fax:(876) 754-9593
2
SERVICE
ACTIVITY
(con’t)
TRANSACTION
TIME
OPERATIONS
Property Tax
TCC -
Tax Compliance
Certificate
Payment of Property Tax
25 Minutes
Research
20 Minutes
Application for TCC
- In person
- Via website
A world class Tax Administration.
 Stamp Duty &
Transfer Tax
60 Minutes
24 Hours
ASSESSMENT
Express Documents
20 minutes
 Normal Documents
3 - 5 days
 Property Documents
1 - 26 days
TRANSFERS
DELIVERY
TIME
Perfect Applications
1-5 days
(where values are accepted without requiring
inspection)
Applications which require inspections
(corporate area)
5 - 10 days
Applications which require inspections
(outside the corporate area)
21 days
ESTATES
To collect the revenues due in an equitable and cost
effective manner, foster voluntary compliance, provide excellent service to our customers through an
engaged and empowered staff.
Perfect Applications
DELIVERY
TIME
60 days
(where documents are complete when
submitted)
 Refunds
If incomplete, first contact letter issued
10 - 15 days
Processing Claims
(Payments will be made as soon as funds
are made available on a first in first out
basis).
90 days
NB. The standard transaction times DO NOT include wait time.
3
16
SERVICE
ACTIVITY
TRANSACTION
TIME
OPERATIONS
 Motor Vehicle DRIVER’S LICENCES
Transactions
Driver's Licence Application (New)
40 Minutes
Renewal of Driver’s Licence
40 Minutes
Lost/Substitute Driver’s Licence
15 working
days
Provisional Driver’s Licence
40 Minutes
International Driver’s Licence
40 Minutes
FEES
Motor Vehicle Registration (New)
40 Minutes
Renewal of Licence Sticker
25 Minutes
Lost/Substitute Motor Vehicle
Documents
25 Minutes
Motor Vehicle Title Application
25 Minutes
Motor Vehicle Transfer
35 Minutes
Purchase of Registration Plates
25 Minutes
General
Consumption
Tax
Process GCT Application for Registration
25 Minutes
 TRN
Application
20 Minutes
 GCT
- New (Individual)
20 Minutes
- New (Organization)
20 Minutes
- Modification
20 Minutes
 Trade Licence Application for Trade Licence
Renewal of Trade Licence
15
The Administration’s service delivery is built on the
following guiding principles:-
 I ntegrity
 M utual respect
 P rofessionalism
 A ccountability
 Customer Centric
 T eam Work
25 Minutes
25 Minutes
4
Minister of Finance & Planning
Peter Phillips, PhD., MP
As the Government of Jamaica strives to
provide world-class service, we are
committed to improving the service we
offer to the public, which is what you
expect and deserve.
This Charter provides the standards and objectives to be met by
Tax Administration Jamaica in providing service to its stakeholders. It brings to the fore a new type of customer-friendly approach and should provide greater accountability of performance
which can be measured against set targets.
The entire operation of tax administration can only be enhanced
in an environment of tax reform – which seeks to create more
equity and expansion of the tax base. Equally, tax reform must
involve better service to the country.
It is my hope that you, members of the public, will take the time
to read this charter, not only to be aware of what you should
expect from the Tax Administration, but also to familiarize yourselves with the responsibilities which you, as users of the service,
have in ensuring that it functions efficiently. I encourage you to
use the feedback mechanisms, as in so doing, Tax Administration
Jamaica will always be in a position to respond to your concerns.
I am confident that together we can achieve a level of service of
which we can all be proud.
Peter Phillips, PhD., MP
Minister of Finance & Planning
5
a visitor cannot be attended to, he/she will be advised
 Ifaccordingly
and directed to the nearest available seating
area.
will be kept informed of the reason(s)
 Taxpayers
delay if the wait is longer than five (5) minutes.
for
will be
 Taxpayers
agreed time of a
seen within ten (10) minutes of the
pre-arranged appointment. A reason
will be provided where wait becomes necessary.
Telephone Service
 Telephones will be answered within three (3) rings.
answering the telephone will identify the Section/
Officers
Unit and him/herself in a polite and professional manner.
Taxpayers
making telephone enquiries will not have to
interface with more than two (2) employees.
will be given the choice to hold, to call back or
Taxpayers
leave a message for the party whom they are trying to
reach. If placed on hold, it will be for no longer than one
(1) minute.
14
The Financial Secretary
Dr. Wesley Hughes
Response Time
and written correspondence will be acknowlFacsimile
edged within two (2) working days with a telephone call,
where possible and a written response within ten (10)
working days, where necessary. Where a time-frame cannot be met, a full explanation will be sent to the taxpay-
‘A 21st Century Tax Administration Directorate’
The Tax Administration Directorate has modelled its service delivery on the principles of: excellence; teamwork; integrity;
mutual respect; fairness; and accountability. These are service
standards which any member of the public, and other Govern-
mail and e-mail messages
 Voice
within two (2) working days.
will be acknowledged
ment ministries, departments and agencies, should both expect
and demand. The Citizen’s Charter is a commitment that all the
entities which fall under the umbrella of the Directorate are
a Taxpayer requires information or an explanation
Where
on an account or a transaction which may necessitate
research/investigation, the request will be handled by the
respective Section/Unit.
committed to and will adhere to the outlined standards. It is the
public’s score card for rating the performance of the Directorate
against the targets that are set.
For the Directorate, customer service is, very importantly, about
Receiving Clients for Appointments
will be acknowledged within one (1) minute of
Taxpayers
arrival in the waiting area.
customer outreach, friendliness and maintaining a visible
presence. Our customer service means making it easier for persons to do business with the tax authorities. The customer must
know what is offered and how to access those products and
services.
13
Con’t … page 7
6
Additionally, our systems cannot be improved without the feedback
from the Customer. The charter also sets out avenues for redress if
the customer’s experience is not met according to the minimum
standards.
The Charter is not a static document. As the public increases its demands for the quality of services provided, objectives will change
and standards will have to be elevated. Consequently, the Charter
must be flexible enough to reflect these changes. The Charter must
always demonstrate that it is a mechanism for monitoring and evaluating the performance of the Directorate so as to lead to continuous improvement.
This Charter embodies the vision of the 21st century tax administration
system – one that is efficient, accessible, user-friendly and,
most importantly, responsive to both the Government’s need for increased revenue collection, through a culture of
voluntary tax
compliance, and the public’s need to comply as easily and efficiently
as possible.
1
 Honesty
You are expected to make full disclosure of your income
from all sources to allow for proper assessment of your tax
obligation.
2
Cooperation
You are expected to cooperate with the Tax Administration
by giving us correct and complete information when we ask
for it.
3
Accuracy and Respect for Deadlines
We expect you to file your returns and pay your taxes on
time. Taxpayers who are experiencing difficulty in
complying with this obligation, are encouraged to discuss
their circumstances with their Collector of Taxes.
4
Good Record Keeping
Dr. Wesley Hughes
Financial Secretary
7
You are expected to keep accurate and up-to-date records.
You should ensure that all records of financial transactions
are kept for a minimum of six years. This is important for
verification purposes. This practice not only makes good
business sense but will also assist you in your financial
planning and business decisions.
12
5
Full Information and Disclosure
You will be taxed based on your total income and you will
be made aware of how much you are required to pay. You
should also have clear and accurate information on exemptions, relief and deductions that you are eligible for, as well
as refunds that are due to you.
6
Certainty
You are entitled to accurate, up-to-date information on tax
rates, interest payable and penalties imposed as well as
any changes to the law which may be relevant to the computation of your tax liability.
7
Confidentiality, Discretion and Secrecy
Information made available to the Tax Administration
on the affairs of a taxpayer will be kept confidential and will
be used only for purposes specified in tax legislation.
8
Question our Decisions
We will explain how to object to an assessment or decision
we make.
11
Commissioner General (Actg.)
Tax Administration Jamaica
Mr. Ainsley Powell
As Commissioner General, I welcome the
development of the Tax Administration Jamaica Citizen’s Charter. It is our public declaration of mutual respect for the rights
of all stakeholders. This is a critical step towards achieving our
strategic goal of fostering a culture of voluntary tax compliance.
The Charter outlines who we are, our standards of service
delivery, what we expect from you our clients and our complaints procedure. We regard this as our commitment to continuous improvement in the delivery of quality service in a professional, courteous and efficient manner.
We are confident that through this Charter, closer relationships
will be forged with all stakeholders as we partner in building a
world-class Tax Administration for the benefit of all.
Ainsley Powell
Commissioner General (Actg.)
Tax Administration Jamaica
8
The role of the Tax Administration is to collect the taxes
due, in keeping with the policy directives of the Ministry of
Finance & Planning, while ensuring that all requirements of
the various Acts and Regulations are adhered to.
This charter explains what you can expect from us and
what we expect from you.
As an Administration we are committed to providing you
with:-
Efficient and courteous service
Complete
matters
and accurate information concerning your tax
Equitable and fair treatment
A clear understanding of your rights and obligations
1
You have the right to:
Fair and Equitable Treatment
You will be dealt with in an impartial and fair manner. Tax
Officers will be courteous and professional. They will have
integrity, be honest, be respectful of, and sensitive to the
diversity of the Jamaican community.
2
Information and Assistance
You are entitled to have up-to-date information on the
operations of the tax system and the way in which your tax
is assessed. You may keep abreast of the services offered
by consulting our publications, visiting the website at
www.jamaicatax.gov.jm or calling our Customer Care
Centre at 1-888-TAX-HELP (1-888-829-4357).
3
 A Fair Hearing
You have the right to object to assessments raised and to
appeal against decisions made by the Commissioner
General. All appeals should be made to the Taxpayer
Appeals Department (TAD). Disputes are settled and hearings are conducted free of charge.
4
Good Service
You are entitled to prompt, professional, courteous and
efficient service.
9
10