Jamaica: Guidance on 3% withholding tax, specified services

Jamaica: Guidance on 3% withholding tax

Jamaica’s tax administration has advised that the new 3% withholding tax on certain specified services is only to be applied to payments on invoices dated as of 1 September 2015 (and not applied to payments made as of 1 September 2015 if the invoices were issued prior to that date).


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The tax administration has also explained the procedures for obtaining an exemption certificate, and that there will be a delay in implementation of the withholding tax regime for the tourism industry until 1 November 2015.


Read a September 2015 report [PDF 327 KB] prepared by the KPMG member firm in Jamaica: Update: New 3% Withholding tax on Specified Services

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