Taxpayer Prosecuted and Fined $300,000.00 for Failure to Produce Books, Records and Documents

Tax Administration Jamaica (TAJ) through its Intelligence, Investigation and Enforcement Unit (IIEU) prosecuted St. James businessman/operator Kwun Nung Siu, trading as Siu’ Supermarket under Section 17IA of the amended Revenue Administration Act (RAA) for failure to produce books, records and documents as requested.

The tax authority led evidence that during the months February to June 2017 it had made several requests for books, records and documents pursuant to Section 17IA of the RAA, which the taxpayer failed to comply with and as a consequence was prosecuted.  The taxpayer, Kwun Nung Siu, trading as Siu’ Supermarket plead guilty to the offence in the St James Parish Court on November 12, 2018 and was fined $300,000.00.  

TAJ is reminding business persons that it is an offence not to keep proper books and records relating to their business activities. Additionally, failure to produce such books, records and documents within the time specified when requested by the Commissioner General of Tax Administration Jamaica for an audit/investigation is also a criminal offence.  This will result in prosecution under Section 17IA of the amended RAA which carries a penalty of up to $2,000,000.00 or imprisonment or both. 

This action forms part of the sustained efforts by Tax Administration Jamaica to enforce the laws it administers, in order to improve trust and fairness within the system. Additionally, delinquent 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 the tax authority utilizing the applicable provisions under the law.

Persons may obtain further information on the tax law and any other tax related matter by contacting the TAJ Customer Care Centre at 1-888-TAX-HELP (1-888-829-4357) or the nearest Tax Office or visit our website at www.jamaicatax.gov.jm