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Acquire GCT Certificate

The General Consumption Tax (GCT) is a value added tax which is applied on the value of goods and services.

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Process Overview

Discover the application process and what steps will be taken in order to grant and Acquire GCT Certificate.

Acquire GCT Certificate Description

The General Consumption Tax (GCT) is a value added tax which is applied on the value of goods and services at each stage in the production and distribution chain. It is a tax on consumption and is included in the final price the consumer pays for goods and services.

The General Consumption Tax Act requires most businesses in Jamaica to:

  • Register with Tax Administration Jamaica (TAJ).
  • Charge and collect tax at 15% on all the standard-rated goods and services they supply.
  • Calculate for each taxable period net tax due/creditable and file GCT returns.
  • Remit the net GCT collected to the Collector of Taxes (Tax Administration Jamaica) within 30 days or, in some cases 15 days following the end of each taxable period, or in other cases, at the direction of the Commissioner General.