Tax Compliance Certificate


You may select each tax link below for information on the tax compliance process.


What is a TCC?
Why do I need a TCC?
Who needs a TCC?
Requirements for obtaining a TCC
Where can I apply for a TCC?
How do I apply for a TCC online?
What is the "One Stop" Process?
How does TCC "One Stop" benefit me? 
Applying for a TCC via email
Applying for a TCC via fax

What is a TCC?

Tax Compliance Certificate is a document issued to an individual or a company as proof that payments of tax liabilities and wage-related statutory deductions are up-to-date. 

 

Why do I need a TCC?

A Tax Compliance Certificate is needed to ensure that an individual/organisation is tax compliant and that all tax-liabilities and wage related statutory deductions are up to date where applicable. It further serves to encourage voluntary compliance.

 

Who needs a TCC?
The following individuals need a TCC:

  • Applicants for a Customs Brokers Licence
  • Applicants For Quarrying Licence
  • Applicants For Betting Gaming and Lotteries Licence
  • Applicants For Citizenship or Work Permit
  • Applicants For Security Firm Registration
  • Applicants for contracts from Government
  • All importers who need to submit an import entry to clear goods through Customs.

 

 

Requirements for obtaining a TCC? 
First Time Applicants:

 

  1. Visit Compliance Section for interview
  2. Completed application form
  3. Original receipts (and copies) since January of the current year for payment of the following:
    • P.A.Y.E (Income Tax, Education Tax)
    • Company/Individual Income Tax
    • Education Tax (Self-employed individuals)
    • General Consumption Tax (SCT)
    • H.E.A.R.T. Contributions (also Remittance Advices stamped and by Collector of Taxes. Especially important if trainees are employed.)
    • National Housing Trust (NHT) contributions
    • National Insurance Scheme (NIS) contributions
  4. Clearance letters from NHT, HEART and NIS Offices and from the Tax Administration Jamaica for Individual Income Tax, Company Income Tax, Education Tax GCT & SCT.
  5. Certified copies of all arrangements to pay.
  6. Taxpayer Registration Number (TRN).

 

PAYE Individuals Clearing Personal Items:

  1. Completed application form.
  2. Last pay advice and copy.
  3. Letter from employer stating that deductions have been paid over to the relevant authorities or clearance letter from Tax Administration Jamaica.
  4. Import documents with arrival notice and copies.

 Self-Employed Individuals Clearing Commercial Items:

  1. Completed application form.
  2. Original receipts (and copies) since January of the current year for payment of the following:
    • Income tax (individual).
    • GCT (if applicable).
    • Education Tax.
    • HEART Contributions.
    • NHT Contributions.
    • NIS Contributions (produce stamp card).
  3. Clearance letters from NHT, HEART and NIS Officers and from the Tax Administration Jamaica for individual Income Tax, Company Income Tax, GCT and Education Tax
  4. TRN.

 Returning Residents:

  1. Completed application form.
  2. Passport.
  3. Arrival Documents.
  4. Other evidence that there is no local liability for taxes/statutory deductions:
    • Letter from Jamaica Consulate.
    • Clearance letter from Tax Administration Jamaica.
  5. Import Licence from Trade Board (for motor vehicle).

 

Where can I apply for a TCC?

A TCC can be obtained at any of the following collectorates:

  • St. Ann's Bay Collectorate
  • Mandeville Collectorate
  • May Pen Revenue Service Centre
  • Constant Spring Revenue Service Centre
  • Spanish Town Revenue Service Centre
  • Montego Bay Revenue Service Centre
  • King Street Collectorate
  • Savanna-La-Mar Collectorate
  • Santa Cruz Collectorate (to come on stream)
  • Port Antonio Collectorate (to come on stream)

 

How do I apply for a TCC online?

Click here for "How To....Submit a TCC Application Online" brochure.

 

What is the "One Stop" Process?

The Tax Administration Jamaica has become the "One Stop" agency for obtaining a TCC. Customers who are up to date in their payments are able to communicate directly with us to make their applications, and will receive their certificates at that office within 24-hours. Our customers are able to apply by email or fax at any of the selected sites. Please note if you apply for a TCC using the “One Stop” process you need not contact the other organisations i.e. NIS, NHT or HEART. Also, you need not apply over the counter.   

 

How does the "One Stop" Process Benefit Me? 
The "One Stop" concept is designed to benefit customers by:

  • Reducing travelling cost.
  • Minimizing non-productive time.
  • Lowering stress and anxiety levels.
  • Increasing customer satisfaction.
  • Reducing time spent obtaining a TCC.
  • Encouraging customers to keep their payments up to date.
     

 

Applying for a TCC via email.

The new process will enable compliant persons to apply via email for their TCC and pick up Tax Compliance Certificate within 24 hrs.

  1. Download TCC form.
  2. Fill out downloaded form.
  3. Send form as an attachment to the office you desire to pick up TCC. You may collect TCC within 24 hours after receipt of application. You can email it to the following locations:
     

Please note that applications will only be held for (2) days, after which applicants must re-apply.  
 

 

Applying for a TCC via Fax.

Customers may fax applications to any of the sites and pick up their TCC within 24 hours of submission. The fax numbers for the seven sites are listed below:

  • Constant Spring: 931-9194
  • King Street: 922-2876
  • Mandeville: 962-6095
  • May Pen: 902-1811
  • Montego Bay: 952-2766
  • Spanish Town: 749-4866
  • St. Ann's Bay: 794-9038

Traffic Ticket Amnesty

GART Rates