Million Dollar Fine for False Tax Declaration

Tax Administration Jamaica (TAJ) through its Intelligence, Investigation and Enforcement and Legal Units, recently prosecuted Rogers Land Development Limited and its Director, Richard Rogers, for breaching Section 99 (1) of the Income Tax Act (ITA).  

The ITA states that “any person who for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of Income Tax either for himself or for any other person, or who in any Return, Statement, Declaration, Form or particulars delivered under this Act, knowingly makes any false statement of false representation, commits an offence, and shall be liable - in the case of a first offence, to a fine not exceeding two million dollars ($2,000,000.00) and, in default of payment thereof, to imprisonment for a term not exceeding one year."

The Tax Authority’s legal counsel led evidence that for the period January 01 to December 31, 2018 and October 01, 2019 to September 30, 2020, Rogers Land Development Limited filed Income Tax Returns, indicating that the business collected no income (NIL Returns) for the stated period, knowing this to be false.

On March 21, 2022 in the Sutton Street Tax Court, Company Director Mr. Richard Rogers pleaded guilty to two (2) counts of making false declaration and was sentenced to a fine of One Million, Nine Hundred Thousand Dollars (J$1,900,000.00) or thirty (30) days imprisonment; he subsequently paid the fines.  

Taxpayers are being reminded, that failure to report correct income, profits or gains as defined within the Income Tax Act, will result in enforcement action by the Tax Authority, utilizing the applicable provisions under the law. 

Tax Administration Jamaica takes this opportunity to thank all taxpayers who continue to contribute to our nation building, as we all strive towards realizing a Tax Compliant Jamaica. TAJ will continue to improve trust and fairness within the system and to this end seek your support.

Persons may obtain further information on the tax law and other tax related matters by contacting the TAJ Customer Care Centre at 888-TAX-HELP (888-829-4357) or the nearest Tax Office.