TAJ prosecutes taxpayer for unlawfully collecting GCT

Monday, November 19, 2018

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KINGSTON, Jamaica — The Tax Administration of Jamaica (TAJ) today reported that a man was hauled before the court last month after it was found that the business which he operates was unlawfully collecting general consumption tax (GCT) from customers while not being a registered taxpayer.

Aladin Restaurant Ltd and its director Mohamad Belal Almasri were prosecuted for breaching section 56 (5) of the General Consumption Tax (GCT) Act, which states that “a person, not being a registered taxpayer, who collects tax commits an offence and is liable on summary conviction in a Resident Magistrate's Court to a fine not exceeding five million dollars or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment”.

The TAJ said that through its Intelligence, Investigation and Enforcement Unit (IIEU) it led evidence that the breaches were committed in the months of March, May and July 2018. The director pleaded guilty on October 08 in the Corporate Area Parish Court.

Meanwhile, the TAJ is warning that it has increased its drive to combat tax evasion and has, through the Courts, summoned a number of taxpayers across the island to answer to charges of tax evasion pursuant to the GCT Act.

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