COUNTRY EXPERIENCES JAMAICA Tax Policy and Tax Administration

COUNTRY EXPERIENCES: JAMAICA Tax Policy and Tax Administration Response to COVID-19 Jamaica’s Experience HANK WILLIAMS, Deputy Commissioner General- TAJ June 9, 2020

Presentation Focus COVID-19 the national outlook Stimulus Programme CARE Impact of COVID-19 on TAJ Operations Revenue Projections e. Focus 2

ECONOMIC OUTLOOK OF JAMAICA Potential “massive economic shock” Forecasted GDP of - 5. 14% Estimated decline in government revenues of 18%

• S 01 captures details of ALL employees on the payroll monthly • S 01 used to determine if net taxable emoluments </= $1. 5 M • P 45 certifies persons laid off (temporary or permanent) • Upload templates (similar to S 02) • Use exact date of lay off • Employer required to provide each employee 2 copies of P 45 • Forms must be filed online • How to guides available • TAJ staff available for guidance

Adjusted Measures for the Staff • Work-from-home, where possible • Consideration given to staff with comorbidities/children requiring supervision. • Rotating staff operating at tax offices on a weekly basis (50% available at any one time) • Masks and hand sanitization provided • Weekly meeting of operations leadership

Adjusted Measures for the Public • Limiting the numbers of persons allowed into offices at any one time • Hand sanitize & wear masks/face covering to enter offices • Adjusted opening hours • Closing offices impacted by any extended curfew • Physical distance enforced • Daily cleaning and sanitizing ALL locations

Suspended Services • No enforcement actions until June 30 • No compliance requirements for Tax Compliance Certification until June 30 • No face-to-face taxpayer education • No Filing Centre/ e. Service Kiosk • No taking of photos for Driver's Licence • No sale of Police Record fee • No in-office payment of Fitness Fee

Revenue Projections • Estimated decline in domestic tax revenue is 6%. • Major Tax Types to be impacted: GCT, CIT, PAYE and SCT. • What are the industries that have been most affected by the crisis: – Hotel & Restaurants – Construction – Transportation – Private Educational institutions

Additional e. Payments Project Motor Vehicle Registration Certificate • Online application • Online payment • Delivery by courier (payment by customer) • Pick at Tax Office • Survey to inform strategy Driver’s Licence Renewal • Online payment • Drop off application to include passport size picture • Customer contacted to pick up when DL is ready