Tax Compliance Certification (TCC)
NEED A TCC?
Why should you get a TCC?
A tax compliance certificate, which may be granted to an individual or a business, attests to the timely payment of tax responsibilities and statutory deductions connected to wages.
A Tax Compliance Certificate is required to confirm that an individual or organization is in compliance with tax laws and that, where relevant, all tax liabilities and wage-related statutory deductions are current. Also, it promotes freely chosen compliance.
Who needs a TCC?
The following individuals need a TCC:
- Applicants for a Customs Brokers Licence
- Applicants For Quarrying Licence
- Applicants For Betting Gaming and Lotteries Licence
- Applicants For Citizenship or Work Permit
- Applicants For Security Firm Registration
- Applicants for contracts from Government
- All importers who need to submit an import entry to clear goods through Customs
Requirements for obtaining a TCC?
First-Time Applicants:
- Visit the Compliance Section for an interview
- Completed application form
- Original receipts (and copies) since January of the current year for payment of the following:
- P.A.Y.E (Income Tax, Education Tax)
- Company/Individual Income Tax
- Education Tax (Self-employed individuals)
- General Consumption Tax (SCT)
- H.E.A.R.T. Contributions (also Remittance Advices stamped and by Collector of Taxes. Especially important if trainees are employed.)
- National Housing Trust (NHT) contributions
- National Insurance Scheme (NIS) contributions
- Clearance letters from NHT, HEART and NIS Offices and from the Tax Administration Jamaica for Individual Income Tax, Company Income Tax, Education Tax GCT & SCT.
- Certified copies of all arrangements to pay.
- Taxpayer Registration Number (TRN).
PAYE Individuals Clearing Personal Items:
- Completed application form.
- Last pay advice and copy.
- Letter from employer stating that deductions have been paid over to the relevant authorities or clearance letter from Tax Administration Jamaica.
- Import documents with arrival notice and copies.
Self-Employed Individuals Clearing Commercial Items:
- Completed application form.
- Original receipts (and copies) since January of the current year for payment of the following:
- Income tax (individual).
- GCT (if applicable).
- Education Tax.
- HEART Contributions.
- NHT Contributions.
- NIS Contributions (produce stamp card).
- Clearance letters from NHT, HEART and NIS Officers and from the Tax Administration Jamaica for individual Income Tax, Company Income Tax, GCT and Education Tax
- TRN.
Returning Residents:
- Completed application form.
- Passport.
- Arrival Documents.
- Other evidence that there is no local liability for taxes/statutory deductions:
- Letter from Jamaica Consulate.
- Clearance letter from Tax Administration Jamaica.
- Import Licence from Trade Board (for motor vehicle).
How can we help?
We offer professional consultancy services that will help you get your documents and financials in order to apply for your TCC.
