Jamaica Gleaner / Tax Administration Jamaica (TAJ) has developed and implemented an On-time Filing Programme geared towards taxpayers who consistently file their returns late.
The programme will be implemented on a phased basis, with the first phase targeting taxpayers who file their General Consumption Tax (GCT) returns after the stipulated due date.
It will educate and assist taxpayers in an effort to curb the cycle of habitual late filing with the aim of increasing the level of on-time filing compliance.
According to the TAJ, approximately 4,500 taxpayers have been identified by the Revenue Administration Information System (RAiS) as chronic late filers, which is characterised as filing six or more (of the 12) GCT returns after the month end due date.
These taxpayers will be contacted and reminded of relevant charges and assessments associated with late returns, as well as filing due dates, penalties and interest.
The TAJ said strategies to be employed include: advisory visits, web messages, seminars and/or workshops and eOne-on-One sessions.
It is expected that this mix of initiatives will afford taxpayers the opportunity to benefit from both personalised attention as well as larger interactive group settings.
?Taxpayers will be also monitored to determine if there has been a behavioural shift to improve compliance with their tax obligations,? said the TAJ.
Where the pattern of late filing continues following TAJ?s educational efforts, stronger enforcement action will be taken.
The second phase of the programme will focus on income tax.
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