On 2 February 2023, Tax Administration Jamaica (TAJ) reminded the taxpayers that the income tax filing deadline is 15 March 2023. The taxpayers are being reminded that filing their annual income tax return for the year 2022 and declaring their estimated income and tax payable for the year 2023, must be done online as required by law. With the expected increased usage of TAJ’s online platform, taxpayers are further encouraged to file and pay early to avoid the usual last-minute rush.
Taxpayers are advised to take note of some revised forms for this filing period, aimed at enhancing efficiency and convenience. These forms include:
- Individual Income Tax Return form S04 for 2022;
- Individual Income Tax Return form S04A for 2023; and
- Corporate Income Tax Return form IT02 for 2022.
All taxpayers, including companies, organizations, self-employed individuals, and employed persons with other income sources, are required by law to file their returns online. The filing process must be completed through TAJ’s online Tax portal.