REVENUE ADMINISTRATION ACT

ARRANGEMENT OF SECTIONS

PART I
Preliminary

   1   Short title

   2   Interpretation

 

PART II
Inland Revenue Department

   3   Inland Revenue Department

   4   Commissioner of Inland Revenue and staff

   5   Functions of Commissioner of Inland Revenue

 

PART III
Revenue Protection Department

   6   Revenue Protection Department

   7   Commissioner of Revenue Protection and staff

   8   Functions of Commissioner of Revenue Protection

 

PART IV
Tax Administration Services Department

   9 to 11   [Repealed by Act 11 of 2011 s 6.]

 

PART IVA
Taxpayer Appeals Department

   11A   Taxpayer Appeals Department

   11B   Commissioner of Taxpayer Appeals and staff

   11C   Functions of Commissioner of Taxpayer Appeals

 

PART IVB
Taxpayer Audit and Assessment Department

   11D   [Repealed by Act 11 of 2011 s 6.]

   11E   [Repealed by Act 11 of 2011 s 6.]

   11F   [Repealed by Act 11 of 2011 s 6.]

 

PART IVC
Director-General of Tax Administration

   11G   [Repealed by Act 11 of 2011 s 6.]

 

PART V
Customs Department

   12   Customs Department

   13   Commissioner of Customs and stag

   14   Functions of Commissioner of Customs

 

PART VI
Land Valuation Department

   15   Land Valuation Department

   16   Commissioner of Land Valuations and staff

   17   Functions of Commissioner of Land Valuations

 

PART VIA[Repealed by Act 15 of 1998 s 5.]

   17A   [Repealed by Act 15 of 1998 s 5.]

   17B   [Repealed by Act 15 of 1998 s 5.]

   17C   [Repealed by Act 15 of 1998 s 5.]

 

PART VIB">
Registration of Taxpayers

   17D   Registration of taxpayers

 

PART VIC
Enforcement of Tax Collection

   17E   Interpretation

   17F   Disclosure of information between revenue departments

   17G   Production and inspection orders

   17H   Obligation to secrecy

   17I   Inspection, audit examination

   17J   Power of search and seizure

   17K   Power of Commissioner to impound books, etc

   17L   Certification of copies of documents

   17M   Offence

   17N   Offence by body corporate

 

PART VII
General

   18   Modification of Laws

   19   Regulations

 

THE REVENUE ADMINISTRATION ACT

[Date of Commencement: 1st September, 1985]

Acts
12 of 1985,
5 of 1991,
24 of 1991,
29 of 1994,
15 of 1998,
20 of 1999,
11 of 2011.

PART I
Preliminary (sections 1-2)

1   Short title

   This Act may be cited as the Revenue Administration Act.

2   Interpretation

   In this Act-

   "Commissioner" means, as the circumstances may require-

   (a)    the Commissioner General;

   (b)   the Commissioner of Customs;

   (c)   the Commissioner of Land Valuations;

   (d)   the Commissioner of Revenue Protection;

   (e)   the Commissioner of Taxpayer Appeals;

[11/2011 s 2(a).]

   "functions" includes powers and duties;

   "revenue" means all tolls, taxes, imposts, rates, duties, fees, levies, fines, and other charges prescribed by or under any enactment;

   "revenue department" means-

   (a)   Tax Administration Jamaica;

   (b)   the Customs Department;

   (c)   the Land Valuation Department;

   (d)   the Revenue Protection Department;

   (e)   the Taxpayer Appeals Department;

[11/2011 s 2(b).]

   "taxpayer" includes any person whose liability to make payment of revenue to a revenue department is in question whether or not, in the event, the payment is waived or remitted or no amount is found to be payable.

PART II
Tax Administration Jamaica (sections 3-5E)

[11/2011 s 3.]

3   Establishment of Tax Administration Jamaica

   (1) There is hereby established a department of Government to be called Tax Administration Jamaica.

   (2) It shall be the duty of Tax Administration Jamaica to-

   (a)   administer the law relating to the audit, assessment, administration and collection of domestic tax revenue;

   (b)   collect all domestic tax revenue;

   (c)   direct, organise and control all domestic tax revenue collection activities; and

   (d)   administer related non-tax laws.

   (3) In this section "domestic tax revenue" means tax revenue other than-

   (a)    Post Office revenue; and

   (b)   any other revenue which, pursuant to this Act or any other enactment, is required to be collected by some public officer other than the Commissioner General.

[11/2011 s 3.]

4   Commissioner General and staff

   For the due administration of Tax Administration Jamaica, the Governor-General may appoint-

   (a)   a Commissioner General;

   (b)   at least three Deputy Commissioners General; and

   (c)   such and so many officers as may be necessary for the efficient operation of Tax Administration Jamaica.

[11/2011 s 3.]

5   Functions of Commissioner General

   (1) The Commissioner General shall be responsible for the general direction, supervision and administration of Tax Administration Jamaica and shall have such other functions as may be assigned to him by this Act or any other enactment.

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