Taxpayer Prosecuted for Failure to Provide Books, Records and Documents

Tax Administration Jamaica (TAJ) through its Intelligence, Investigation and Enforcement Unit (IIEU) has prosecuted DAFA Wholesale and Retail Limited of the Parish of St. Ann under Section 17 of the amended Revenue Administration Act (RAA) for failure to produce books, records and documents as requested.

The company was found guilty in the St. Ann’s Bay Parish Court on December 14, 2018 and was charged Two Hundred and Fifty Thousand Dollars, ($ 250,000.00).

TAJ is reminding taxpayers that it is an offence not to keep proper books and records relating to their business activities and or failure to produce such books, records and documents when requested to do so for an audit/investigation within the specified time will result in TAJ prosecuting taxpayers under Section 17 I or IA of the amended RAA which carries penalties of up to Two Million Dollars ($2,000,000.00) or imprisonment or both.

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