One Year Suspended Prison Sentence for Delinquent Taxpayer

Tax Administration Jamaica (TAJ) through its Legal Support Division, successfully prosecuted Manchester businessman Wen-Jun Kong recently, which resulted in a one year suspended prison sentence and multimillion dollar fine. The convictions are the result of the businessman breaching Section 99 of the Income Tax Act (ITA) which deals with Cheating the Public Revenue at Common Law.

Mr. Wen-Jun Kong was convicted on June 1, 2022 on three counts of tax evasion at One Million Dollars ($1M) each or six (6) months in prison for tax evasion by making false declarations, and one year in prison (suspended) for Cheating the Public Revenue at Common Law. 

The 41 year old convicted businessman who was found guilty on April 6, 2022 in the Manchester Parish Court, is a shareholder and director of R&R Xpress Company Limited which operates in the parish. Kong was convicted on three counts of making a false  statement to the TAJ in relation to Income Tax Returns he filed for the period of 2012 – 2014. He was also convicted on two counts of cheating the public revenue after R&R Xpress failed to deliver, or cause to be delivered to the Commissioner General of the TAJ, a true and correct Tax Return for the years of assessment, 2012-2014.

The operation to arrest and charge the delinquent taxpayer in November 2016, was jointly executed by Tax Administration Jamaica’s Intelligence Investigation and Enforcement Unit, the Financial Investigations Division (FID), Police Officers attached to the Constabulary Financial Unit, and the Mandeville Police. The charges were laid after a two-year joint investigation by the FID and TAJ.

Delinquent taxpayers are strongly advised, that failure to report in full, income, profits or gains as defined within the Income Tax Act, will result in enforcement action by TAJ using the applicable provisions under the law. 

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