Persons seeking to obtain a work permit are required to make an application to the Ministry of Labour and Social Security through their prospective employer, contractor (individuals), the Jamaica Promotions Corporation (Jampro – Investors) or through legal representation.

http://www.mlss.gov.jm/download/Work%20Permit%20Application.pdf

Fees

http://www.mlss.gov.jm/pub/index.php?artid=42

Supplemental Documentation

http://www.mlss.gov.jm/pub/index.php?artid=41

Employed Applicants

1. A cover letter addressed to the Permanent Secretary, Ministry of Labour and Social Security, 1F North Street. Kingston. The cover letter should be written by the local employer and should clearly set out the reasons for making the application.

2. The cover letter should also state the efforts made to recruit a Jamaican national to undertake the work contemplated and the expected duration of the work to be undertaken by the applicant.

Self-Employed Applicants.

1. Self-employed applicants should submit a cover letter outlining the nature and duration of the work to be undertaken. Details of investment proposal(s) should also be stated (documentary proof of proposed investment(s) should also be submitted).

Proof of Qualification

1. Certified copies of proof of academic or professional qualifications or letters of accreditation. A letter of recommendation or written reference from the previous employer of the applicant or evidence of the business/commercial/professional activity of the applicant abroad.

2. In cases where any of the above named documents are prepared in a language other than English, a certified English translation of the relevant document should be supplied. A Justice of the Peace or a Notary Public with a valid Commission should certify the documents. Authorized members of staff of the Ministry of Labour and Social Security may certify copies of the documents upon presentation of the original documents.

3. A resume’ outlining the professional or business experience of the applicant.

4. A police record

For new applications:

The record should be issued by the appropriate Security Authority in the country of the domicile of the applicant.

For renewals:

The record should be issued by the relevant section of the Ministry of National Security Jamaica.

NB. Please note that the police record submitted should bear a date of investigation not greater than one year prior to the date of submission to this Ministry.

Proof of Business Registration

1. Certified copy of Business Registration Certificate for unincorporated enterprises.

2. Certified copy of Certificate of Incorporation and the Memorandum of Association for duly registered companies. Articles of Association are not needed.

• Where an applicant is self-employed or where an enterprise is in operation for at least a year, or the applicant is applying for renewal of a Work Permit, a Tax Compliance Certificate should be submitted.

• Certified copies of pages from the passport of the applicant showing, (a) proof of identity, (b) passport number, (c) date of issue and expiry, (d) landing status in Jamaica and (e) relevant visas (where applicable).

• Two (2) photographs in the case of a Work Permit and one (1) in the case of a Work Permit Exemption. (See instructions below)

• The attached Tax Payer Registration Number (TRN) form, completed and signed by the applicant.

NB. Applications for Renewal of a Work Permit or a Work Permit Exemption in excess of thirty (30)days should be accompanied by (a) certified copies of current -updated documents where these documents have expired since the last application (b) copies of salary statement of the last three (3) months’ salary (c) cover letter as outlined in instruction (i) above.

Photograph Instructions

Photographs should be professionally produced and taken not more than six (6) months prior to application, with the following specifications:

1. It should be taken in colour with a flat finish against a plain background.

2. It should provide a full frontal view of the head, neck and the top of the shoulders with ears clearly visible.

3. There should be no reflection from eyeglasses or background shadows that may obscure the image.

4. The size of the face should be 25mm to 35mm, from the chin to tile top of the head.

5. The applicant should not wear any head covering while taking the photograph except where required for religious reasons.

6. Should be enclosed in an envelope and should not be stapled.

7. Should be certified by a Notary Public or a Justice of the Peace.

Additional information
This information is provided as is and is subject to change: If in doubt please visit the website of the: Ministry of Labour and Social Security

1. Only original and certified copies of documents are accepted

2. Need one valid ID (Driver’s license, National ID or Passport)

3. If the National ID is used, you also need to provide a certified copy of your birth certificate

4. Applicants using Birth Certificate and a certified photograph for ID must submit their application in person.

5. Return completed Form 1 to Taxpayer Registration Centre (TRC) or nearest Collectorate with supporting documents.

http://www.jrs.gov.jm/TaxAdministration.php?page_id=3&id=25

Application Information for Form 1 – to be completed if box #30 (Employer’s name and address) is completed on Form 1 (Application for Tax Registration Number (Individuals))

http://www.jrs.gov.jm/TaxAdministration.php?page_id=3&id=26

For amendments, you can submit the TRN Supplemental Information form (Individuals)

http://www.jrs.gov.jm/TaxAdministration.php?page_id=3&id=27

Applying for a Taxpayers Registration Number – (TRN – for Organizations)
Application for Tax Registration Number (Organizations)

http://www.jrs.gov.jm/TaxAdministration.php?page_id=3&id=28

Documents needed

• 1. Certificate of Incorporation
• 2. Constituting Documents
• 3. NIS Reference Card
• 4. NIS Clearance Letter
• 5. Business Name Registration Certificate

If additional branches exist, the Additional Information (Organizations) Form – Business Branches must be filled out for each location.

http://www.jrs.gov.jm/TaxAdministration.php?page_id=3&id=42

If changes to company information need to be made, submit the following Supplemental Information Form (Organizations).

http://www.jrs.gov.jm/TaxAdministration.php?page_id=3&id=29

Additional Information

Please note the information provided including website links may change at anytime. For more information visit http://www.jrs.gov.jm/ or call 876.922.1291 / 876.924.9147

“Freedom isn’t free.” –Anonymous–

I am saddened that the brilliant mind that made the above declaration is unknown, as he/she should be heralded in putting words to a sentiment that has been misunderstood since its entrance into the English language. Words like Justice, Peace and of course Freedom.

What I would like to do is adapt the above saying, a little bit to deal with a scourge which has been crippling our nation from its birth in 1962.

Political opinions and political will are not free –xhanubis–

Clearly my version does not have the same ring to it…but I think the sentiment is equally important. I am tired of well to do “Tax Dodgers” who are the biggest political activists! We need to find a way to muzzle these dogs or charge them with treason! It is a basic fact that the Government does not “earn”; its ability to spend is based on the contributions that we, the citizens, make to its coffers. That said…I do believe if you are voluntarily withholding your contributions, you should be treated like the pariah you are.

Why should someone else finance the rights they expect as a citizen? Funny enough these shameless cretins are some of the people with the most demands – the hospitals are poorly equipped, the schools are rundown, the roads are horrible and they will bitch and moan for an entire day if they have someone to listen.

I think we need to get serious about taxation and its implications. The fact is, no matter how much money we borrow from the IMF or how many JDX exercises we mastermind, economics is simple, you cannot borrow your way out of debt. It is ridiculous to think that our Government is taxing electricity to “plug holes in our budget” when property tax compliance is around 50%. I don’t know why, but I get the feeling that if we ensure that compliance for this particular tax was 90% we would have had no need for the supplementary budget fiasco of last year (2009)

I do believe it is time we flip the script, time our citizens start getting back what they give.

- No voting without a TCC
- No Social Services without a TCC
- No Health Care without a TCC
- No Schools for your children without a TCC
- No Political Discussions without a TCC

OK that might be a bit harsh. I will settle for a vibrant revenue office that will stop wasting time on harassing current contributors and spend it “hunting down” delinquents. I would settle for giving the law the teeth to make “tax evasion” akin to treason, with stiff mandatory sentences. I would settle for our politicians having to publicly disclose their tax declarations…

I guess I can dream…

P.S. And while I am dreaming I would love to see Dudus’ tax returns for last financial year.

Here are five tricks of the trade you can add to your arsenal to help you survive as a small business owner in Jamaica.

1. Use JMMB for banking

Your JMMB account can function as a checking account without incurring the fees associated with a regular checking account by a commercial bank. They charge a service charge plus GCT for each cheque requested, but this can easily be avoided by requesting your cheques online.

2. Maintain the cash equivalent of one to two months of expenses in your account

Most clients make their payments to vendors at the end of the month. This cheque, most likely, will be held by your bank (including JMMB) for 5 to 7 working days. Now considering that your bills as well as GCT are due at the end of the month, you might not have the luxury of waiting a week to access the cash you have collected. Holding the cheque against your float allows you access to your cash immediately so you can meet your obligations on time.

3. Run a home/virtual office

Run your business from your home if this is at all possible. This not only keeps your overhead to a minimum but can also assist you in meeting your personal mortgage/rental payments. It may be attractive and seem more professional to rent an office, but many small businesses do not survive long enough to grow into the space too hastily rented. Operate from your house if possible and grow out of it. If you need to meet with clients, meet either at their office or over lunch. Yes, you might have to spring for the check…but remember that this too is tax deductible.

4. Do not post invoices to your accounting system until they are paid

Once you post an invoice to your accounts you will have to pay the GCT on that invoice whether or not the client has paid. You can claim back for it on your next GCT payment, but paying out money you have not yet received is always bad and should be avoided at all costs.

5. Avoid under the table transactions

In a shrinking economy where you face heavy taxation, this may seem attractive, since it puts money directly into your pocket and saves you from paying taxes on these transactions. However, this practice actually strangles the inflow of cash into your business. So while your personal coffers are being fattened, you might find that your business is struggling to meet its financial obligations and stay afloat. Remember not everything that is good for your personal financial state is good for your business. Do not CANNIBALIZE your source of income.

If you have any tips you would like to add to this arsenal please add them in the comments section below.

GOOD LUCK!

Likewise in true “Third World” fashion do not expect much in terms of directions, advice and/or explanations. To quote the Director of Companies of Jamaica, the body responsible for registering business names and incorporating companies, Ms. Judith Ramlogan, “Our company is not obligated to provide information about our services to our clients.”

Despite such arrogance and stupidity, do not be discouraged. I have compiled the Jamaican Cheat Sheet: Small Business to help you find your way.

Registering your Business
First stop is the Companies of Jamaica website where you can download and print the form you require, depending on your needs. What they may or may not tell you though is that:

Expiration of your certificate does not mean cancellation; you continue to owe the Government for all renewals until the name is cancelled. Keep in mind you might also be audited for taxes although your business is defunct.

Also need to walk with 3 passport-sized pictures and your TRN number and remember the registration fee.

Companies of Jamaica
1 Grenada Way
Kingston
Tel: 876-908-4419-26

National Insurance Scheme (NIS)
Download your relevant NIS forms and complete and drop off at the NIS office.

Walk with two 2 passport size pictures signed by a JP and your birth certificate.

National Insurance Scheme
18 Ripon Road
Kingston 5
Tel: 876-929-7144-6

Taxpayer Registration Number (TRN)
Download your TRN FORMS and drop off at the office. Requirements are the same as those for the (NIS) number.

TRN Office
Kingston Mall
12 Ocean Boulevard
Kingston
Tel: 876-922-7429/922-3913

Inland Revenue Dept.
Register with Inland Revenue Department for income tax. Download the applicable forms. Register for Income Tax, Education Tax (ED Tax), General Consumption Tax (GCT) and other statutory deductions.

National Housing Trust (NHT)
Download the relevant forms, complete and drop off at the NHT office.

National Housing Trust
4 Park Boulevard
Kingston 5
Tel: 876-929-6500/929-6627

Tax Compliance Certificate (TCC)
Download the TCC form and email it to the following locations.

KINGSTON: tcckingstreet@ird.gov.jm
CONSTANT SPRING: tcccspring@ird.gov.jm
SPANISH TOWN: tccspntwn@ird.gov.jm
MANDEVILLE: tccmandeville@ird.gov.jm
MAY PEN: tccmaypen@ird.gov.jm
ST. ANN’S BAY: tccstaby@ird.gov.jm
MONTEGO BAY: tccmobay@ird.gov.jm

You can collect your TCC within 24 hours from the location you sent your email to.

NOTE
All information listed here is schedule to change and expect this to be as tedious and as time consuming as possible. In the end though it is well worth it as without your contribution to the country’s coffers you really do not have a say.