KINGSTON, Jamaica — Three businesses were reportedly subjected to fines totalling $20 million after unlawfully collecting General Consumption Tax (GCT) from customers.

Tax Administration Jamaica (TAJ) said it recently prosecuted New Panda Food Limited, Bodyscape Rejuvenation Centre Limited and Castillo Funny Club Entertainment for breaching section 56 (5) of the General Consumption Tax Act (GCTA), which deals with the offence.

The TAJ Legal Unit reportedly told the Sutton Street Tax Court in Kingston that during the period February 28, 2025 to March 12, 2025, New Panda Food Limited collected GCT from its customers while not being registered to do so. Consequently, two charges were brought against the company.

New Panda, by way of its director, Dong Wang, pleaded guilty to both counts. The company, which has since been registered, was ordered to be fined $1 million or 60 days’ imprisonment for its director.

Bodyscape Rejuvenation Centre Limited was also hit with two counts and pleaded guilty to the offence through its director, Chantelle-Lee Barrett, on July 23, 2025. The company was charged $3 million, and the fines were subsequently paid.

Similarly, Montego Bay businessman Wellington Amarico Castello Guerro, trading as Castillo Funny Club Entertainment, pleaded guilty in the St James Parish Court to 12 breaches of Section 56 (5).

The TAJ, through its Legal Unit, reportedly told the court that from 2020 to 2022, Castillo Funny Club Entertainment provided entertainment services for several hotels in St James and Trelawny, collecting $15 million in GCT whilst being an unregistered taxpayer. The business was fined $17 million for the 12 offences, and the fine was subsequently paid.

Tax Administration Jamaica reminded business operators and self-employed individuals that registration for GCT is mandatory once their taxable turnover exceeds the threshold of $15 million annually. Additionally, taxpayers who collect taxes on behalf of the Government are legally obligated to remit those funds in full and on time.