ADVISORY - TAJ Revenue Administration Information System (RAiS) September Roll-Out

TAJ Revenue Administration Information System (RAiS) September Roll-out

Tax Administration Jamaica (TAJ) is now making the necessary preparations to implement the third and final phase of its Revenue Administration Information System (RAiS) on September 5, 2016. This will result in further improvements in the administration of the tax system and access to a wider range of online services relating to Betting Gaming and Lottery Taxes and Annual Levy.

The Betting Gaming and Lotteries Commission (BGLC) in partnership with TAJ will facilitate the administration of Racing, Lotteries, Sports betting and Gaming levy, duty and taxes in the Betting Gaming and Lottery sectors (BGL).

1. This phase of the project involves changes to the process of paying licence fees, filing returns and making payments for tax types in betting, gaming and lottery. The main objective is voluntary declaration in support of the Nation's Tax Compliance programme, i.e. all licensees are required to voluntarily file returns and make their payments to TAJ.

2. This will allow the licensees to have an enhanced online experience in eFiling these returns and making payments through the upgraded TAJ web service. The new system will also allow taxpayers to access their account information through the web portal, such as filing and payment history as well as notices related to these particular taxes.

3. The current payment arrangement for contributions to BGLC and CHASE remains the same.

4. These changes are all geared towards improving the taxpayer experience and the efficiency and effectiveness of customer service delivery. Administratively, TAJ and BGLC will expand its use of RAiS to manage the administration of tax compliance.

 

5. New Return Forms to be used as follows:

FORM

CATEGORY

FILING

BT01

Promoter (Local & Overseas)

Weekly Return of Sports Betting Tax

BT02

Promoter (Local & Overseas)

Weekly Return of Bets and Levy - Pool Betting

BT03

Non-Promoter (Overseas)

Weekly Return of Sports Betting Tax

BT04

Non-Promoter (Overseas)

Weekly Return of Bets and Levy - Pool Betting

BT05

Bookmaker (Local & Overseas)

Weekly Return of Bets and Levy - Racing

BT06

Bookmaker (Local & Overseas)

Weekly Return of Sports Betting Tax

GT01

Gaming Machine Operations

Monthly Return of Gross Profit Levy

LT01

Lottery Promoter

Weekly Return of Lottery Sales, winnings, tax and levy payable

GT02

Payment advice (interim) to be used for payment of premises licence fees to TAJ

Return Form not yet ready for roll-out

OPERATORS OF SLOT MACHINES

1. All slot machine operators with more than one location are required to file a return for each location.

2. TAJ will recognise each location as a branch and so operators are required to have a branch Taxpayer Registration Number (TRN) which is an extension from the customer TRN.

3. All operators of slot machines who carry on business as individuals (Sole Traders/Self Employed) and who do not already have a branch TRN will be required to apply for a branch TRN for each location from which they operate. If the business already has branch TRNs for the locations from which they are operating the machines, these are to be used when filing the returns.

4. The branch TRNs can be applied for at any of TAJ’s Revenue Centres and Tax Offices with the exception of the Cross Roads Tax Office.

 

5. Returns with the accompanying schedules are to be filed separately for each location using the relevant TRN branch extension(s).

6. The returns will not be accepted by TAJ unless filed using a branch TRN. In the event that a return is presented to the cashiers without a branch number the operator is to be assisted in obtaining a branch number before the return is accepted.

7. Returns are due monthly on the 7th of the month following the month being reported on and the first return will be due on September 7, 2016. For clarification regarding the applicable period for the filing of the first return, kindly contact Mauvette Birmingham at the BGLC: 630-1353 ext 776.

SENSITIZATION SESSIONS

The Commission will be hosting sensitization sessions on the following dates:

• August 29, 2016 - Kingston at the offices of the BGLC at 9:30 a.m.

• August 31, 2016 - Montego Bay at The Wexford Hotel at 10:00 a.m.

FOR MORE INFORMATION CONTACT:

Betting Gaming & Lotteries Commission

78 CEF Hagley Park Road, Kingston 10 Jamaica W.I.

(876) 630-1353 | info@bglc.gov.jm | www.bglc.gov.jm