Tax Administration Jamaica
Applies the ruleThe revenue authority, publishing technical advisories on income tax measures, the income tax threshold and the periodic threshold tables employers work from.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
www.jamaicatax.gov.jmCannot be cited for
It must not be cited for what the Income Tax Act says: its advisories state on every page that they are a guide and not a substitute for the Act. Its standing income tax threshold page is stale, carrying a notice from December 2014 about a rise that took effect in January 2015, so the current figures are only in the advisories. Its own advisory carries two different advisory numbers, one in the header and one in the footer. The site refuses an ordinary direct request.
Re-check every
Publication rhythm
Re-check triggers