In recent times there has been an increase in the number of persons, particularly individuals from home and abroad, applying for Taxpayer Registration Number (TRN). It is therefore very important that individuals are aware of the new requirements for applying for a TRN, which become effective June 1, 2013.

Individuals, whether they reside in Jamaica or overseas or are minors, have to go through the process of applying for a TRN by completing an Application for Taxpayer Registration Number (Individuals) Form and returning it to the Taxpayer Registration Centre or the nearest Tax Office with appropriate identification and documentation.

Requirements for individuals (submitting within Jamaica)

For individuals applying from within Jamaica, applications should be completed, signed and submitted along with the following:

1. Passport OR Driver’s License OR

2. National ID/Voter’s ID, Work ID, School ID, professionally produced certified, passport size photograph or any other photographic ID MUST be used with Birth Certificate (and Marriage Certificate or Deed Poll if applicable)

3. Self-employed persons need to submit their NIS card and If trade name is different from applicant’s name the Business Name Registration Certificate is needed

Requirements for individuals (submitting applications from overseas)

Persons residing overseas may also apply for a TRN, as it is necessary to process many transactions in Jamaica. Applications should be completed and signed and submitted along with:

1. A copy of applicant’s Passport OR Drivers Licence (notarised by a Notary Public). Passport or Driver’s License must include the applicant’s name (full last and first name), date of birth, photograph and signature.

2. If someone is being authorized to collect the TRN card an authorisation letter from the applicant should be attached, stating the name of the person authorised to collect the card.

It should be noted that the signature on the application form must match that on the Identification presented. Additionally, TRN Cards for applicants who submitted their forms via mail from overseas will then be mailed to applicant’s address as stated on application. If the Identification or supporting documents are not in English, an official translated version is also required.

Requirements for minors (persons under 18 Years)

In respect of applications for minors, this should be completed and signed and/or co-signed by either a parent or guardian. Where the application is signed by a parent it should be submitted along with the child’s birth certificate, which must show the name of the parent who signed the application; professionally produced, certified passport size photograph or picture identification for child; identification and TRN of the parent.

Where the application is signed by a guardian it should be submitted along with the child’s birth certificate; professionally produced, certified passport size photograph or picture identification for child; identification and TRN of the guardian; Court Order verifying the legal guardian OR Voluntary Declaration from the Guardian AND Voluntary Declaration from an Attestor (A person who knows of the Guardian/Child relationship).

Certification of photographs

It should be noted that photographs submitted must be certified by any one of the following: Justice of the Peace (JP), Minister of Religion/ Marriage Officer, Judge/ Resident Magistrate, Attorney-at-Law, Member of Parliament, Parish Councillor, Medical Doctor, School Principal, Civil Servant (SEG3 or above) or Police officer at the rank of Inspector or above. Photographs must also be certified within the past six months to be acceptable. Certification should include the following: “certified to be a true photograph of…………….,” name and title of Certifying Officer, Signature of Certifying Officer, date of certification, Official Stamp of certifying officer (not required for JPs). JPs should however quote their assigned JP numbers.

Certified Photographs for adults must be accompanied by a Declaration from the Certifying Official. Blank declarations can be collected from any Tax Office or be printed from Tax Administration Jamaica’s website at https://www.jamaicatax.gov.jm.

The Talking Tax series is prepared by the Communications Unit of Tax Administration Jamaica to guide the public on their rights and obligations. To get additional information on this or any other tax matter, persons may contact 1-888-TAX-HELP (829-4357) or https://www.jamaicatax.gov.jm.