Taxpayer Fined $200,000 for False Declaration

Tax Administration Jamaica (TAJ) through its Intelligence, Investigation and Enforcement Unit (IIEU), supported by the Financial Investigation Division (FID) recently prosecuted Felecia Banton, Company Secretary of R & R Xpress Group Limited 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 or 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 September 01, 2012 to August 31, 2013 and September 01, 2013 to August 31, 2014, Income Tax Returns were filed indicating R & R Xpress Group Limited, had conducted no business for the stated period, knowing this to be false.

Ms. Banton pleaded guilty to two counts of making a false declaration on March 30, 2021 and was sentenced to a fine $100,000.00 or six months on each of the two counts on April 21, 2021 in the Mandeville Parish Court. The fines were subsequently paid.

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

Tax Administration Jamaica takes this opportunity to thank all taxpayers who have contributed to nation building as we continue to strive toward realizing a Tax Compliant Jamaica. TAJ will continue to improve trust and fairness within the system and to this end we seek your support. Persons may obtain 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.