Jamaica's Tax Administration (TAJ) recently announced the opening of the tax season, including that the due date is 15 March 2023 for filing annual tax returns for 2022 and for declaring estimated income and tax payable for 2023. It is also noted that all returns must be filed online. In connection with this, the TAJ has also issued a release on its Special Taxpayer Assistance Programme (STAP), providing return filing support, especially for micro, small, and medium enterprises.

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Tax Day Countdown Begins

The annual Income Tax due date is March 15, 2023, and Tax Administration Jamaica (TAJ) is encouraging taxpayers to begin preparations to file their Income Tax Returns, over the coming weeks leading up to Tax Day. Income Tax Filers are being reminded that filing of their Annual Income Tax Return for the year 2022 and declaring their Estimated Income and Tax Payable for the year 2023, MUST be done online as required by law. With the expected increased usage of TAJ's online platform, taxpayers are further encouraged to file and pay early to avoid the usual last minute rush.

This tax season, the Tax Authority has increased its digital footprint by offering additional payment options to taxpayers for greater convenience and security. These now include Scotia Online and Mobile App, in addition to being able to make tax payments via the National Commercial Bank online platform. Customers are also able to make several business payments via the TAJ Direct Funds Transfer service, which allows taxpayers to transfer amounts from their bank accounts directly into the Revenue Authority's account, after generating a Direct Funds Transfer Number (DFTN) or Payment Advice, from their TAJ eService account.

These alternative payment options are in addition to customers being able to make payments via the Tax Authority's website www.jamaicatax.gov.jm, using a MasterCard or Visa credit card or other banking card with credit card features, or using the Scotiabank's electronic funds transfer via TAJ's website.

Taxpayers are reminded to take note of several forms, which have been revised for this this filing period for greater efficiency and convenience. These forms are:

• Individual Income Tax Return form S04 for Y/A 2022
• Individual Income Tax Return form S04A for Y/A 2023
• Income Tax Return for Bodies Corporate form IT02 for Y/A 2022

ALL Returns must be filed online by ALL companies, organizations, self-employed persons and employed persons with other sources of income, as required by law. Filing MUST be done using the Administration's online Tax portal at www.jamaicatax.gov.jm.

Tax Administration Jamaica is providing assistance to hundreds of Income Tax Fliers this Tax Season. This support comes in the form of virtual sessions, telephone calls, web messages via the Revenue Administration Information System and Online Tutorials. Persons may also visit the 'How To' section at www.jamaicatax.gov.jm for user-friendly instructions on how to file online, or avail themselves of One-on-One virtual sessions where TAJ personnel will provide their staff with online training, in helping them to make the necessary preparations.

The annual Special Taxpayer Assistance Programme (STAP), which is an essential feature of tax season activities, will be offered in an expanded way. There will be a further focus on virtual support for micro, small and medium enterprises to assist them in meeting their online filing obligations, in addition to engagements with interest groups such as the Realtors Association of Jamaica (RAJ), MSME Alliance and The Jamaica Business Development Centre (JBDC) among others.

For additional information this tax season, persons may contact the Tax Administration Customer Care Centre at 888-TAX-HELP (888-829-4357) or visit the website www.jamaicatax.gov.jm.