Tax Administration Jamaica’s Role under the New Charities Act

The Charities Act was enacted the 28th November, 2013. The Authority and the Registrar under the Act were named and designated with effect from December 24, 2013. The Authority is the Department of Co‐operatives and Friendly Societies and the Registrar is the Companies Office of Jamaica.

As at December 1, 2013 Tax Administration Jamaica is no longer authorized to approve New Charities or renew Tax Exemption Certificates for existing charities.

The Department of Co‐operatives and Friendly Societies has begun the processing of the new and existing charities. TAJ’s role is to review these applications using our established criteria to ensure that the Objects and Powers, etc. are in keeping with what should obtain for a charitable organization under the Charities Act. If no impediment is identified by us we then issue a ‘No Objection Letter’ to the Authority attesting to our satisfaction with the charities application. Conversely if we identify problems with the application we will set this out and pass the information to the Authority for them to interface with the organization and bring about some resolution.

Tax Administration Jamaica has fourteen (14) working days in which to send out our response (Objection/No Objection Letters) to the Authority.

Tax Administration Jamaica is preparing charity files which were work in progress up to December 31, 2013 for submissiont to the Authority. Applications received subsequent to December 31, 2013 are returned to the applicants with detailed information on where it should be submitted.

The contact information for the Department of Co‐operatives and Friendly Societies is

Mr. Errol Gallimore
2 Musgrave Avenue, Kgn. 10
9276572, 9274912 or 9781946

GART Rates