Individual income tax – mandatory e-filing introduced

November 22, 20210

Type: Legislation

On January 2, 2020, the Tax Administration issued a press release reminding individual taxpayers that, as from January 1, 2020, income tax returns must be filed online via the Tax Administration Jamaica’s online portal. The following individual tax return forms must be filed online: 

  • ITO5;
  • S04 with no income tax liability; and
  • Refund claims.

Effective date: January 1, 2020 


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