Income tax returns for 2015 and declarations of estimated income tax for 2016 are due by 15 March 2016. Also, any income tax due for the assessment year 2015 and the first quarterly instalment of estimated income tax for 2016 must be paid by 15 March 2016.
The tax administration of Jamaica is automatically imposing interest on overdue income tax, currently imposed at a rate of 16.6% per annum.
Read a January 2016 report [PDF 222 KB] prepared by the KPMG member firm in Jamaica: First Reminder 2015 Income Tax Return Filing
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