The Public is advised that all Educational Institutions which previously benefited from
a zero-rating status will retain that status, despite the new requirement for
Government entities to pay GCT on goods and services purchased now being in effect.
As a result, all public and private schools and universities will continue to get their
purchase orders or proforma invoices zero-rated at a tax office.
a zero-rating status will retain that status, despite the new requirement for
Government entities to pay GCT on goods and services purchased now being in effect.
As a result, all public and private schools and universities will continue to get their
purchase orders or proforma invoices zero-rated at a tax office.
The continued zero-rating for schools is based primarily on the GCT provision which
allows for goods and services purchased by an educational institution, approved by
the Minister of Education for its own use and so certified by the head of the
institution.
Suppliers are therefore advised to honour zero-rated purchase orders presented by the
schools and universities. Such invoices must clearly show the name and TRN of the
school or university and be affixed with the Tax Administration Jamaica purchase
order stamp.
The introduction of GCT on government purchases forms part of the on-going reform
of the Jamaican tax system. This is expected to result in the broadening of the tax
base, increased rate of compliance and ultimately improved revenue collections.
allows for goods and services purchased by an educational institution, approved by
the Minister of Education for its own use and so certified by the head of the
institution.
Suppliers are therefore advised to honour zero-rated purchase orders presented by the
schools and universities. Such invoices must clearly show the name and TRN of the
school or university and be affixed with the Tax Administration Jamaica purchase
order stamp.
The introduction of GCT on government purchases forms part of the on-going reform
of the Jamaican tax system. This is expected to result in the broadening of the tax
base, increased rate of compliance and ultimately improved revenue collections.
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