Mandatory eFiling requirement for GART taxpayers

Mandatory eFiling requirement for GART taxpayers

Wednesday, September 30, 2020

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KINGSTON, Jamaica — Tax Administration Jamaica (TAJ) says beginning tomorrow, all taxpayers submitting Returns for Guest Accommodation Room Tax (GART) using the RT01 Form will have to file online.

The agency said the move marks the latest step in the phased introduction of mandatory eFiling, which began in 2014.

Filing can be done via the Tax Administration Jamaica (TAJ) online portal at

TAJ said that about 72 per cent of GART returns are currently filed online. It said it projected that with the implementation of mandatory online filing of these returns, the rate will increase to 100 per cent by year end.

According to TAJ, all previous phases of the mandatory eFiling implementation, which include Employers Monthly Declarations and Annual Returns, General Consumption Tax (GCT), Special Consumption Tax (SCT) and Income Tax Returns, for large, medium and small taxpayers, have been successful, showing the online filing rates in most cases at 100 per cent.

TAJ reminded business owners that GART returns are due on or before the last day of the following month of the reporting period.

The agency said that in addition to the requirement to file online, taxpayers are reminded that payments may be made online via the TAJ website, using a credit card or a bank card with credit card features or via BNS automatic direct deposit.

Additionally, NCB personal customers can use their NCB eBanking platform. The return should therefore be filed and payment made on time to avoid penalties and interest charges being applied.

TAJ explained that GART applies to hotels, bed and breakfast operators, villas, apartments, motels, guest houses, resort cottages and timeshare operators. It said the tax is applicable whether or not the operator of the guest accommodation is a registered taxpayer for the purposes of the GCT Act or licenced under the Tourist Board Act.

The TAJ Customer Care Centre may be reached at 888-Tax-Help (888-829-4357) or

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