GENERAL CONSUMPTION TAX ACT

ARRANGEMENT OF SECTIONS

PART I
PRELIMINARY

   1   Short title and commencement

   2   Interpretation

 

PART II
GENERAL CONSUMPTION TAX

Imposition of General Consumption Tax

   3   Imposition of general consumption tax

   4   Rate of general consumption tax

   5   When general consumption tax payable

 

Time and Value of Supply

   6   Time of supply for purposes of general consumption tax

   7   Value of supply for purposes of general consumption tax

   8   Value of imported taxable supply for purposes of general consumption tax

 

PART III
SPECIAL CONSUMPTION TAX

Imposition of Special Consumption Tax

   8A   Interpretation

   9   Imposition of special consumption tax

   10   Rates of special consumption tax

   11   By whom special consumption tax payable

   12   When special consumption tax becomes due and payable

 

Value of Prescribed Goods

   13   Value of prescribed goods

 

Provisions relating to non-payment and remittance of Special Consumption Tax

   14   Partial exemption from special consumption tax

   15   Circumstances in which no special consumption tax payable

   16   Circumstances in which Commissioner may remit special consumption tax

   17   [Repealed by Act 21 of 1991.]

 

PART IV
PROVISIONS RELATING TO MAKING OF TAXABLE APPLY

   18   Meaning of supply

   19   Place of supply

 

PART V
MISCELLANEOUS PROVISIONS RELATING TO TAX

   20   Calculation of tax

   21   Conversion of consideration in foreign currency

   22   Tax invoice etc to be issued

   23   Provisions regarding payment of tax where registered taxpayer no longer registered

   23A   Payment of tax in respect of tourist accommodation and service

   23B   Payment of tax in respect of imported services

   24   Zero-rated taxable supply

   25   Exemption from tax

 

PART VI
REGISTRATION OF PERSONS TO WHOM ACT APPLIES

   26   Application for registration by persons carrying on a taxable activity

   27   Registration

   28   Commissioner may require registration

   29   Exemption from registration

   30   Registration of partnership

   31   Cancellation of registration

   32   Person registered under Act to notify change of status

 

PART VII
ADMINISTRATION OF TAX

Returns

   33   Returns required from registered taxpayer

   34   Application for branch or division to file separate returns

   35   Commissioner may amend return

 

Keeping of Records

   36   Registered taxpayer to keep records

 

Demand Notice and Assessments

   37   Demand for payment of tax

   38   Commissioner may make assessment

   39   Assessment deemed correct except in proceedings on objection

 

Objections

   40   Registered taxpayer may object to assessment of tax

 

Appeals

   41   Appeals

 

Deferment and Refunds

   42   Deferment of payment of tax

   43   Refund to certain organisations

   44   Refund of tax on motor spirit and diesel oil in special circumstances

   45   Refund of tax on taxable supply exported, etc

   46   Refund of tax paid in excess

   47   Minister may remit tax

 

Recovery of Tax

   48   Application of Tax collection Act

   49   Recovery of tax shown on tax invoice, etc

   50   Recovery of tax from third party

 

Powers of Authorised Person

   51   [Repealed by Act 20 of 1999 s 3.]

   52   [Repealed by Act 20 of 1999 s 3.]

   53   Authorised person may take sample

 

PART VIII
Offences and Penalties

   54   Penalties

   55   Penalty, etc may be added to tax

   56   Offences

 

PART IX
GENERAL

   57   Documentary evidence

   58   Responsibility of agent under Act

   59   Liabilities and obligations not affected by cessation of registration

   60   Power of Minister to amend Schedules

   61   Agreement for, defeat intention and application of Act void

   62   Obligation for secrecy

   63   Regulations

      SCHEDULES

 

THE GENERAL CONSUMPTION TAX ACT

[Date of Commencement: 22nd October, 1991]

Acts
16 of 1991,
21 of 1991,
10 of 1995,
4 of 1997,
20 of 1997,
21 of 2001,
26 of 2003,
28 of 2003.

LNs
80/2001,
8B/2002,
41/2003,
48/2003,
87B/2003,
106A/2003,
117B/2003,
117C/2003,
117D/2003,
30A/2004,
301A/2004,
30D/2004,
68/2004.

PART I
PRELIMINARY (sections 1-2)

1   Short title

   (1) This Act may be cited as the General Consumption Tax Act.

   (2) Sections 26 to 32 inclusive (in this subsection referred to as "the relevant sections") and so much of section 2 as relate to the construction of the relevant sections and sections 40, 54 and 56 as relate to the enforcement of offences against the relevant sections shall come into operation on the 26th day of July, 1991.

2   Interpretation

   (1) In this Act unless the context otherwise requires-

[21/1991 s 2(a).]

   "absolute alcohol" means 100% alcohol by volume;

   "authorised person" means an officer of a revenue department as defined in the Revenue Administration Act, a member of the Jamaica Constabulary Force or any other officer authorised by the Commissioner of Taxpayer Audit and Assessment, and any person acting in the aid of any such officer or member;

[LN 165/1999.]

   "Commissioner"...

[Deleted by LN 165/1999.]

   "Commissioner of Taxpayer Appeals" means the Commissioner of Taxpayer Appeals appointed under section 11B of the Revenue Administration Act;

[LN 8B/02.]

   "connected person" has the same meaning as in the Income Tax Act;

   "consideration" in relation to the supply of goods and services to any person, includes any payment made or any act or forbearance in respect of, in response to, or for the inducement of, the supply of any goods or services, whether by that person or by any other person;

<IN:LF:0,RT:0.6,FI:0>   "document" includes any electronic data, computer programmes, computer tapes, computer discs and microfilm;

   "factory" means any building or place licensed under section 25 of the Excise Duty Act;

   "goods" means all kinds of property other than real property, money, securities or choses in action;

   "hire-purchase agreement" has the same meaning as in the Hire-Purchase Act;

   "input tax" in relation to a registered taxpayer means-

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