KINGSTON, Jamaica — The Tax Administration Jamaica (TAJ) is reporting that through its Intelligence, Investigation and Enforcement and Legal Units, it recently prosecuted Rogers Land Development Limited and its director, Richard Rogers, for a false tax declaration.

In a statement Wednesday, the tax administration said the company and its director breached Section 99 (1) of the Income Tax Act (ITA). 

The ITA states that “any person who for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of income tax either for himself or for any other person, or who in any return, statement, declaration, form or particulars delivered under this act, knowingly makes any false statement of false representation, commits an offence, and shall be liable — in the case of a first offence, to a fine not exceeding two million dollars ($2,000,000) and, in default of payment thereof, to imprisonment for a term not exceeding one year”.

The authority said its legal counsel led evidence that for the period January 1 to December 31, 2018, and October 1, 2019, to September 30, 2020, Rogers Land Development Limited filed income tax returns indicating that the business collected no income for the stated period, knowing this to be false.

On March 21, 2022, in the Sutton Street Tax Court, the company’s director Richard Rogers pleaded guilty to two counts of making a false declaration and was sentenced to a fine of $1.9 million or 30 days imprisonment. According to the TAJ, he subsequently paid the fines. 

In the meantime, the tax administration is reminding taxpayers that failure to report correct income, profits or gains as defined within the Income Tax Act, will result in enforcement action by the tax authority, utilising the applicable provisions under the law.