Refunds

 

CATEGORIES OF REFUND

  1. Income Tax
  2. With-Holding Tax
  3. General Consumption Tax

KEY TO FORMS USED
DOCUMENTS REQUIRED FOR EACH CLASS OF REFUND

Income Tax
Study Leave Cases
Self Employed Individual
Company Cases
Expatriate Cases
Expatriates (Teachers, Research fellows or Lecturers Recruited from UK or USA)Pensioners/Golden-agers
Residents
Non-Resident

Redundancy Cases
Unemployment Cases
Certified Disabled
Minors
Commissioned Sales Agent (E.G. Insurance Sales Agents)
Other PAYE Cases
Exemption (Residents)
Exemption (Non Residents)

 

CATEGORIES OF REFUND
 

  1. INCOME TAX

Study Leave
Self Employed Individuals
Companies
Expatriate
Pensioners/Golden-agers
  - Residents
 
- Non Residents
Redundancy
Unemployment
Certified Disabled
Minors
Other PAYE Refunds e.g.  Employers
Commissioned Sales Agents e.g. Insurance Sales Agents

Approved Pension Scheme

 

 

 

 

 2. WITH-HOLDING TAX      

      Exempt Bodies
Prescribed Bodies 

 

3. GENERAL CONSUMPTION TAX   

    Registered Taxpayer (Return)
    Non-registered Taxpayers (Claim Form)

 

 

 

KEY - FORMS USED

  • P24 - Certificates of Pay and Tax Deducted
  • P45 - Certificates of Pay and Tax Deducted for the current year
  • SO4 - Return of Income and Tax Payable Individuals (Self Employed)
  • IT02 - Return of Income and Tax Payable Organizations (Bodies Corporate)
  • IT03 - Return of Income Tax Payable Organizations (Other Bodies)
  • IT04 - Return of Income Tax Payable Organizations (Life Assurance Companies)
  • IT05 - Return of Income and Tax Payable (Individuals, PAYE, Pensioners)
  • IT12
  • IT 15 * to be reviewed
  • IN - Claim to Repayment of Jamaican  Income Tax  (non-resident)
  • TAS1 - Monthly Return of With-holding Tax on Interest by Prescribed Persons and other Bodies.
  • TAS5 - Quarterly Return of With-holding Tax on Interest by Prescribed Persons and other Bodies.
    • Schedule 1 - Details of trading to be used for Income Receipts Less than or equal to $1M.
    • Schedule 2 - Capital Allowances Schedule
    • Schedule 3 - Employee expenses claim
    • Schedule 4 - Details of Income other than Income from Trading  e.g. Interest divided
    • P22 - Repayments during unemployment

 

DOCUMENTS REQUIRED FOR EACH CLASS OF REFUND

INCOME TAX

Study Leave

  1. Original Letter of Award (Teachers only) stating the exact date (i.e. day, month and year) of the commencement and termination of course, the number of vacation days accumulated prior to the start of the course.

N.B. An Amended Letter of Award must be included where applicable.

  1. Salary Particular (all Government workers except Teachers) indicating the payments made for each period of Study Leave. i.e. Vacation Leave, Full Pay Study Leave and Half-Pay Leave

  2. Resumption/Assumption letter stamped and signed by Principal, Chairman or Head of Department/Ministry etc.

  3. Original Bond/Loan Agreement with complete breakdown of the loan amount (verify that all the necessary signature and monetary amounts are clear and correct)

  4. Certificate of Pay and Tax Deducted (P24) stamped, signed and properly completed for each calendar year of the study leave (I.e. 1st January to 31st December for each year where applicable).

  5. Return of Income and Tax Payable (IT05) completed and signed by you for each calendar year of study leave,( i.e. 1st January to 31st December)

  6. Any other income earned during the years of the study leave period

 

 

Self Employed Individual

  1. Confirmed TRN
  2. Completed IT01 Form - SO4
  3. P24, if employed.
  4. Financial Statement of Schedule 1, 4.
  5. With-holding Tax/Dividend Certificates
  6. Capital allowances schedule (Schedule 2)
  7. Income Tax Computation
 
Company
  1. Confirmed TRN
  2. Financial Statement
  3. With-holding Tax or Dividend Certificates
  4. Completed IT02 Form
  5. Income Tax Computation
  6. Capital Allowances Schedule (Schedule 2)
  7. Copies of Contractors levy receipts where applicable

 

Expatriate
  1. Taxpayer Registration Number (TRN)

  2. Employment Contract

  3. Work Permit (some permits are inside the passport; Cubans may have a yellow book for their work permit)

  4. Plane ticket or Itinerary

  5. Passport(s) (valid) verifying residency

  6. Copy of NHT contribution letter

  7. Particular of leaving (P45 for the year employment ceased

  8. Certificate of pay and tax deduced (P24’s) for all the years employment in Jamaica.

  9. P24 for the past years of employment

  10. Completed IT05 Form for relevant years

    Expatriates (Teachers, Research fellows or Lecturers Recruited from UK or USA)

  1. Confirmed TRN
  2. Contract; stating the period of employment. (State whether or not they were recruited from abroad by the Jamaica Government) NB. To include 3-8 above.
  3. Letter of invitation
Pensioners/Golden-agers

Residents:

  • Confirmed TRN
  • Proof of Age (Birth Certificate, Passport/National Council for the Age ID)
  • Proof of Pension(s)  (NIS, Accountant General/Overseas)
  • With-holding Tax Certificates from Financial Institutions for each year of claim
  • P24 if the Taxpayer is receiving a salary/pension for each year of claim
  • Completed IT05
  • Proof of any other income earned (e.g., rent, directors fee etc.,)
  • Interest statement for any accounts that were previously exempted.

Non-Resident:

  1. Confirmed TRN
  2. Proof of Non Resident Status (i.e.) Passport, Green Card, Driver’s License or any other document proving non-resident status.
  3. Proof of age for persons age 65 and over.   Documents accepted are:
    1. Birth Certificate
    2. Passport
    3. Driver’s License
  4. Proof of Pension

§         NIS Stubs or NIS statement for each year of claim

§         P24’s from Accountant General for each year of claim or December’s pay slip.

§         P24’s stub for any other local pension

§         Pension statement from paying institution where pension is paid from abroad

  1. Completed IN Form for each year of claim
  2. With-holding Tax Certificate from their Financial Institution for each year ofClaim (must cover January – December).
  3. Proof of any other income earned in Jamaica (e.g. rent, directors fee, profit)
  4. Proff

 

REDUNDANCY CASES
  1. Confirmed TRN
  2. P45 for current year (stamped and signed)
  3. P24 for 3 years prior to last year of employment (stamped and signed)
  4. Completed IT05 Form

Redundancy Statement Detailing

  1. Exact date employment commencement
  2. Redundancy date
  3. Total redundancy payment showing separate figures for statutory Deduction (NIS, NHT, Ed. Tax, Income Tax)
  4. The amounts paid relating to the redundancy that was cluded in the gross pay on the P24/P45.
  5. Details of vacation leave payment, notice pay and any other amounts paid stating clearly the tax deducted on these payments.

NB:  If redundancy is on medical grounds a letter from the Medical Practitionermust be attached to claim.

           

UNEMPLOYMENT CASES

1.      Confirmed TRN

2.      P24 signed and stamped by employer

3.      P45 for current year (stamped and signed)

4.      Completed IT05 Form

5.      Completed P22 Form

 

CERTIFIED DISABLED

  1. Confirmed TRN
  2. P24(s) for relevant years
  3. Letter from Ministry of Labour & Social Security stating that individual is certified disabled
  4. Completed IT05 Forms for relevant years

 

MINORS

  1. Confirmed TRN
  2. Letter from school stating  that person is attending school
  3. Birth Certificate
  4.  Completed IT05 Form

 

COMMISSIONED SALES AGENT (E.G. INSURANCE SALES AGENTS)

  1. Confirmed TRN
  2. Completed IT01 Form
  3. P-24 for relevant years
  4. Schedule 3

OTHER PAYE CASES

  1. Confirmed TRN
  2. Completed IT05 Form for each year of claim
  3. P-24 for relevant years

 

EXEMPTION (Residents)

Note:  This is applicable for the current Year of Assessment only.  Past years must be claimed as Refund.

1.      Confirmed TRN

2.      Proof of Age – Birth Certificate, Passport/National Council for the Aged, ID, Driver’s License.

3.      Proof of Pension

4.      NIS Stubs/Statement

5.      Pay Advice (local paying agency)

6.      Proof of Pension

·        NIS Stubs/Statement

·        Pay advice (local paying agency)

·        Statement for payment made by overseas agency

  1. Completed PO1 Form
  2. Proof of any other income earned (e.g. Rent, Directors Fee, Profit)

 

EXEMPTION (Non Residents)

1.      Confirmed Taxpayer Registration Number (TRN)

2.      Proof of Age – Birth Certificate, Passport/National Council for the Aged, ID, Driver’s License

3.      Proof of Non-resident status (i.e.) Passport, Green Card, Driver’s License or any other document proving non-resident status duly notarized

4.      Proof of Pension: N.I.S. or any other local paying agency

5.      Completed IN Form

6.      Proof of any other income earned in Jamaica (e.g. Rent, Directors Fee, Profit)

GART Rates