Tax

Travelling officers in central government who are permanently appointed and their substantive post attracts traveling.

• CET (Customs Duty)- varies with the type of good;
• GCT – 16.5%;
• Environmental Levy - .2%;
• Standard Compliance Fee (SCF) - .3%;
• CUF – 2%

Returning residents are granted a waiver of the import duties on personal and household effects. They are also granted a discretionary waiver of 50% of the SCT payable on motor vehicles they import. They have to make an application to the Ministry of Education to access this relief along with documentation from the Customs Department that they have met the requirements for consideration as Returning Residents.

Articles of Incorporation are submitted to the Commissioner, TAAD for a determination to be made if its objects are exclusively charitable.

Seven (7) Working Days upon receipt of all requisite documentation.

The income tax threshold (otherwise known as the ‘nil rate’) is currently $320,736.00. Effective July 2009 to December 2009.

Motor Cars as defined in Section 11 of the Road Traffic Act; (ii) Cars with engine displacement not exceeding 3000 cc for cars using gasoline and 3200 cc for cars using diesel fuel; (iii) Maximum CIF Value of US$25,000 with full duties/SCT/GCT payable on the excess thereof.

Fill out the form (can hyperlink this word). The following documents should be attached to the form:

1. Letter from human resource department of the employee detailing the grade and position of the individual, the eligibility for the concession (has the employee received a concession within the last five (5) years), the traveling allowance that the officer receives.
   
   
2. Proforma Invoice with details inducing cost of car (CIF) and engine size/capacity.
   
   
3. Copy of a valid Jamaica driver’s licence.

After three (3) years. If the vehicle is disposed of in any way before the three years, the officer is required to pay the duties forgone.

Every five (5) years.

No, the concession is only given to officers who have entered in a contract for three years or more. In the case where the contract is three years, the benefit in this case must be used within the first three months of the contract.