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Government of Jamaica

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Government of Jamaica

Revenue Protection

The Revenue Protection Department was established primarily to address what was perceived to be rampant fraud and corruption at the Customs Department.

In the early 1990s, the Revenue Protection Department (RPD) was established, primarily to address what was perceived to be rampant fraud and corruption at the Customs Department. The need for the RPD was also recognized by the Barents Report, commissioned by the Government of Jamaica.  

Section 6 of the Revenue Administration Act (RAA) states inter alia:  

  1. There is hereby established a department of government to department to be called the Revenue Protection Department.
  2. It shall be the duty of the Revenue Protection Department to–    
    • carry out investigations into cases involving fraud ions into cases involving fraud against the revenue;
    • institute programmes for the detection of fraud against the laws relating to revenue and ensure that such programmes are;
    • provide assistance to the other Revenue Departments in the planning and conduct of o the other Revenue Departments in the planning and conduct of investigations in relation to offences against the laws relating to revenue.

The Commissioner of Revenue Protection shall be of responsible for the general administration of the Revenue Protection Department and shall have such functions relating to revenue protection as may be assigned to him by or under this Act or any other enactment.”

Over the years, the role of the RPD expanded to include not just issues dealing with fraud and corruption relating to Customs, but other revenue agencies and tax types, including General Consumption Tax (GCT), Stamp Duty & Transfer Tax, Income and Property Taxes;  in fact the RPD has a mandate to  protect any Government Revenue. 

Since its formation, the RPD has gone through several structural changes including, being subsumed into the structure of the Financial Investigations Division (FID). In June 2008, in keeping with Government’s anti-corruption stance, the (RPD) was separated from the FID with a new and expanded mandate of anti-corruption and anti-fraud, across the Revenue Service.

The RPD has been specifically mandated to:

1. minimize corruption within the Revenue Services (Tax Administration Jamaica and JamaicaCustoms);

2. minimize other frauds other fraudsother frauds other frauds against the revenue;

3. improve the efficiency of Revenue Collection and generally.

4. to protect the Government’s Revenue.

This mandate is accomplished primarily through –

  • investigations;
  • enforcement of tax laws;
  • pre-employment screening of potential employees of the Tax Administration Jamaica (TAJ) Jamaica Customs and the wider Ministry of Finance;
  • the provision of support and assistance to the relevant agencies, in investigating and providing recommendations on strengthening and monitoring of Tax Administration Jamaica (TAJ) and Jamaica Customs systems and processes;
  • strengthening and monitoring of systems and processes of other agencies which affect or impact the Revenue and
  • amendments to relevant Laws which govern or affect Tax Administration Jamaica and Jamaica Customs.

 

The RPD is headed by a Chief Technical Director/Commissioner who reports directly to the Financial Secretary. The current Chief Technical Director/ Commissioner is Cranston G. Morgan.

Vision

To become a world class revenue protection entity by 2030.

Mantra: Protecting the Revenue…Protecting the Future.

Mission

To minimise fraud against the revenue by employing highly trained & competent staff and utilising best practices in all areas.

Goals

  • Increased compliance and revenue collection;
  • Effective deterrence  of fraud and corruption;
  • Heightening public awareness of the effects of fraud and corruption;
  • Practical and effective monitoring of TAJ and Jamaica Customs systems, processes and the provision of sound recommendations;
  • Comprehensive inspection of physical facilities;
  • The effective strengthening of the relevant Revenue Laws.

Services Provided

  • Background checks for Government MDAs
  • Document Fraud, Ethics and Anti-Corruption Training
  • Facilities inspection
  • Governance Inspection
  • Revenue and Corruption Investigation

Units and Sections

The Division comprises four work units – namely Legal, Administrative, Revenue Investigations and Internal & Special Investigations. The Administrative and Legal Units provide the requisite support to the latter two (2) work units which are tasked with the following activities:

Revenue Investigations Unit: 

This Unit is tasked primarily with the identification and investigation of revenue breaches and non-compliance with the relevant legislation. Other activities include the –

  • Collection  of  outstanding Taxes/Duties and penalties identified in the course of investigations; 
  • Performing Post Audits; 
  • Analyzing Taxpayer records to identify fraud and tax evasion; 
  • Development of  systems to detect breaches; 
  • Recommendations for   improvement to the Standard Operating Procedures (SOPs) ,  systems and amendments to support initiatives: 
  • Identification of breaches for which legislative remedies are not provided ,  or where the  legislation is weak, cumbersome, inadequate or difficult to execute successfully; 
  • the review of existing Revenue and other relevant  Laws;  
  • Prosecuting Offenders; 
  • Development of an effective Intelligence Network and Intelligence Gathering;  
  • Risk and Threat Analysis  specific to the Units’ areas of responsibility;

Internal an Internal and Special Investigations Unit:

The Unit is tasked with investigating allegations of corruption, bribery, and (serious) conductviolations within the TAJ and Jamaica Customs. The Unit also conducts pre-employment screenings, employee and public education, sensitization and awareness programmes.

Other activities include –

  • Stemming the leakage and recovery of revenue losses resulting from corruption 
  • Identification and Recommendations for improvements to systems, facilities, procedures, rules/regulations and laws to enhance the prevention of internal breaches and collusion
  • Conducting Background and Integrity Checks for prospective and current employees witthe Ministry of Finance, Revenue Services et al et alet al et al  to assist in protecting the Revenue;
  • Inspections of the Tax Administration facilities – including Customs –  and making recommendations where necessary;  
  • Providing recommendations in the following areas – 
    • recruitment and employment policies; 
    • Institutionalizing efficiency, effectiveness and integrity of the Revenue Agencies. 
  • Risk and Threat Analysis specific to the Units’ areas of responsibility; 
  • Prosecuting offenders where applicable;

Strategies

Strategies employed to fulfil the Role include, inter alia:

Legal Framework

Assisting in ensuring that the legal framework is Adequate, Effective, Enforceable and Enforced as a deterrent and to encourage effective principles of the Rule of Law and equitable treatment for all.

Human Resource

Improving ethics and integrity of the workforce.

Functional Cooperation and Assistance

Establishing and maintaining functional relationships with the Revenue and other Government, Law Enforcement and Intelligence Agencies (not limited to local entities), developing strategic partnerships and providing assistance in Investigation, enforcement, implementation of systems and Best Practices for effective and efficient operations.

Intelligence Network

Establishing and maintaining an Intelligence Network which supports the role of the Division.

Public Awareness and Communications

Developing, establishing and maintaining an effective Communications Programme which will help to promote and establish areas of responsibility and promote, both internally and externally, the need for integrity and compliance as an integral part of the contribution necessary for the development and sustainability of our economy and general well being.

Compliance

Encourage compliance, Internally, with Legislation, Codes of Conduct and Procedures, reducing the loss of revenues and improving the image of the Revenue Agencies; and Externally with legislation and statutory requirements in order to maintain and widen the Tax Net, increasing the inflow of revenue.

Typical Breaches

  • Non Filing of Income, General Consumption Taxes.
  • Non Payment of Income and General Consumption Taxes.
  • Under reporting of Income and General Consumption Taxes.
  • Smuggling.
  • False declarations on importation.
  • Under reporting of Value of Goods on importation.
  • Non compliance with restrictions on importation, imposed as a result of Trade Licences or other Legislation.
  • Forgery.
  • Non compliance with Public Service Regulations.
  • Non compliance with the Staff Orders and the Revenue Service Code of Conduct.
  • Bribery.
  • Collusion to defraud the revenue or circumvent rules and regulations.

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