1   Short title

   2   Definition of "tax" and "taxes"

      Rates to be deemed taxes

   3   Governor-General may appoint Collector of Taxes and Assistants

   4   Powers and duties of Assistants to a Collector of Taxes

   5   Appointments of Collectors, etc

   6   [Deleted by Act 12 of 1985 Sch.]

   7   Collector of Taxes or Assistant may be Sub-Collector of Customs

   8   [Deleted by Act 12 of 1985 Sch.]

   9   Minister to make rules

   10   Recovery of penalties

   11   Collector etc, to assist in filling up forms

   12   Collector etc, to stop salary or pay to public officer for taxes

   13   Penalty on neglect of duty


Collection of Taxes

   14   Tax collection year 1st April to 31st March


Payment in Moieties and Instalments

   15   Duties of over forty cents may be paid in moieties

   16   Exemption from payment of second moiety in certain cases and after certain notice as to duties for second moiety

   17   How to be entered by Collector

   18   Taxes exceeding eighty cents payable quarterly

      Non-payment of quarterly instalments

   19   Assignment of property after payment of instalment of taxes thereon

   20   Duty to produce receipts for taxes, etc

   21   Duties, rates, etc, on houses in Kingston charged upon the lands

   22   Recovery of second moiety


Enforcement of Taxes

   23   Collector may, on neglect to make return as by Act required, assess and make penalty

   24   Authority to distrain

   25   Penalty on evasion of taxes

   26   Succeeding occupier distrained on to deduct from rent

   27   Taxes may be recovered in Resident Magistrate's Court

   28   Power to appoint Bailiffs to make distress

   29   Payment of taxes from property taken by Bailiff the Resident Magistrate's Court

   30   Distress may be made on money, etc

   31   When distress to be sold

   32   Distress not redeemable but on payment of taxes and commission

   33   Collector of Taxes, etc, not liable except for wilful injury, etc, to distress

   34   Distrainer not a trespasser ab initio

   35   Properties in receivership may be distrained on

   36   Taxes prior lien to bankruptcy

   37   Quit rents recoverable against owner as well as tenant

   38   Costs of distress

   39   [Repealed by Act 31 of 1999 s 10.]

   40   Penalty for obstructing officer

      Power of Minister to vary amount of taxes and penalty


Relief to Indigent Persons

   41   Relief to indigent persons

   42   Examination by Collector of Taxes, etc

   43   Parish Council or Kingston and St Andrew Corporation to recommend and Minister to relieve

   44   Remission in cases of poor and destitute persons


Actions by Persons Aggrieved

   45   Damages recoverable against Collector, etc


Recovery of Penalties, Forfeitures and Taxes

   46   Recovery of penalties, forfeitures and taxes by other process than distress

   47   No limitation as to recovery of taxes

   48   Justices may give moiety of penalty to informer



   49   Copies of rules evidence

   50   Certificates of certain officers evidence


Application of Act

   51   This Act to apply to taxes, the collection of which not otherwise provided for

   52   Designation of responsible officer by companies

      SCHEDULE [Repealed by Act 31 of 1999 s 15.]



[Date of Commencement: 13th August, 1867]

Cap 375.

Law 6 of 1960.

42 of 1969,
12 of 1985,
12 of 1986,
31 of 1999.

1   Short title

   This Act may be cited as the Tax Collection Act.

2   Definition of "tax" and "taxes"

   (1) The words "tax" or "taxes" as used in this Act shall include quit rents and all taxes, rates, duties, and fees payable under any enactment to the Collector or Assistant Collector of Taxes for any parish.

Rates to be deemed taxes.

   (2) All rates levied or imposed, or hereafter to be levied or imposed under or by virtue of any enactment of this Island, shall be deemed to be taxes within the meaning of this Act.

3   Governor General may appoint Collector of Taxes and Assistants

   It shall be lawful for the Governor-General at any time to appoint a Collector of Taxes for each or any parish of this Island, and as many assistants to every such Collector, as may be necessary.

4   Powers and duties of Assistants to a Collector of Taxes

   Subject to the orders of the Collector of Taxes, all Assistants to every such Collector of Taxes shall have the powers of the Collector of Taxes, and all such assistants shall perform such duties in the Revenue Department as the Collector, whose Assistants they are, shall subject to the orders of his official superiors, prescribe.

5   Appointments of Collectors, etc

   Every Collector of Taxes, and Assistant Collector of Taxes shall hold his office during pleasure, and that notwithstanding his having been appointed to some other office which under this Act he can hold concurrently with his office of Collector of Taxes, or Assistant Collector of Taxes.

6   [Deleted by Act 12 of 1985 Sch.]

7   Collector of Taxes or Assistant may be Sub-Collector of Customs

   A Collector of Taxes, or an Assistant to a Collector of Taxes in any parish, may be appointed by the Governor-General to be a Sub-Collector of Customs in any port within that parish; and, when so appointed, in his capacity of Sub-Collector of Customs, shall be subject to the orders of the Commissioner of Customs and Excise or the Commissioner of and Revenue, as may be appropriate, and a Sub-Collector of Customs may also be appointed by the Governor-General to be the Collector of Taxes, or an Assistant to the Collector of Taxes in that parish.

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