What is TRN?

TRN is a unique nine-digit identification number assigned to each individual taxpayer, business enterprise, organization (non-profit, partnership, charity, etc.) by way of an automated system. Taxpayers need this number when they visit any of the Revenue Departments to transact business.

TRN replaced the Business Enterprise Number, Income Tax and Driver’s Licence Numbers.

Why TRN?

The TRN will facilitate the Government’s Integrated Computerized Tax Administration System (ICTAS) for the Revenue Departments.

The computerization of operations within the Revenue Departments will improve Tax

Administration and ultimately provide better services to the public.

Under the TRN system, all taxpayers will have a unique identification number for use when transacting business with Revenue Departments.

The TRN will: -

1. Create and maintain accurate files for taxpayers.

2. Eliminate the present duplication of information on taxpayers within the Departments.

3. Help to broaden the tax base and so increase tax revenues without the Government having to increase tax rates.

Who needs a TRN?

All Taxpayers doing business with Revenue Departments need a TRN.

Taxpayers (Individuals and Organisations) are required to register and receive a Taxpayer Registration Number by completing the relevant application form.

Individuals will be required to complete an application for Taxpayer Registration Number (Individuals) form and return it to the Taxpayer Registration Centre or the nearest Collectorate with appropriate identification and documentation.

· A TRN card will be issued to individuals.

· A TRN card and data sheet will be issued to individuals carrying on a trade or business.

· Organisations should complete an Application for Taxpayer Registration Number (Organisations) and submit same with the relevant documentation. A TRN Certificate and Datasheet will subsequently be issued upon assignment of a Confirmed TRN.

Requirements for Identification &Verification

Individuals

Applications completed and signed should be submitted along with any of the following forms of identification:

· Passport OR Drivers Licence

· National ID, Work ID, School ID, Certified Passport size photograph or any other photographic ID MUST be accompanied by a Certified copy of the Birth Certificate (and Marriage Certificate if applicable)

Sole Proprietors

In addition to the completed application form and a valid ID as indicated above a Sole Proprietor is required to submit:

· NIS Card

· Business Name Registration Certificate (BNRC)

If the applicant’s trade name is different from his given name, a BNRC must be submitted (issued by the Registrar of Companies)

Partnerships

The completed Organization form signed by a Partner must be submitted along with:

· Business Name Registration Certificate (BNRC)

· NIS Clearance Letter or Payment Card

· TRN & NIS for each partner

· ID for Signatory Officer

Companies

The completed Organization Form signed by a Director or the Company Secretary must accompany the:

· Certificate of Incorporation

· Articles and Memorandum of Association (if the Directors are not named in the Articles of Association the Form 12 or Form 13 will be needed)

· NIS Clearance Letter or Payment Card

· TRN for each Director

· ID for Signatory Officer

Other Types of Organisations

The completed Organization form signed by a Responsible Officer must accompany the:

· Registration / Constituting Document

· NIS Clearance Letter or Payment Card

· TRN for each Responsible Officer

· ID for Signatory Officer

Responsible officers include: Pastor, Principal, and President etc.

Overseas Companies

The completed Organization form signed by a Responsible Officer or the Local Representative must accompany the:

· a. Registration or Charter Documents (companies not registered in Jamaica)

b. Letter of Registration (companies registered in Jamaica)

· NIS Clearance Letter or Payment card

· TRN for the Local Representative

· ID for Signatory Officer

It is not mandatory for Directors living overseas to submit their individual TRN

Only notarized copies of the Registration or Charter Documents are accepted

Estates

Estates are registered using an Organization form and either the Executor or Personal Representative of the deceased signs them.

The following documents are required if a will was done:

· Certified Copy of Probate

· Death Certificate

· ID for Executor

If no will was done:

· Certified Copy of Letters of Administration

· Death Certificate

· ID for Personal Representative

ONLY ORIGINALS OR CERTIFIED COPIES OF THE ABOVE MENTIONED DOCUMENTS ARE ACCEPTED

Where to Register?

Taxpayers may register at the following locations:

Taxpayer Registration Centre

Tax Administration Services Department (TASD)

Ground Floor, Orange Square Building

12 Ocean Boulevard

Kingston Mall

Telephone: 922-7429

922-3913

967-3052

Fax: 922-1748

Any Inland Revenue Office island-wide

Kingston	Buff Bay	Falmouth	Black River	Lionel Town
St. Andrew	Port Maria	Jackson Town	Santa Cruz	Spanish Town
Cross Roads	Annotto Bay	Montego Bay	Mandeville	Linstead
Morant Bay	St. Ann’s Bay	Lucea	Christiana	Old Harbour
Port Morant	Brown’s Town	Savanna-la-mar	May Pen
Port Antonio	Moneague	Darliston	Chapleton

Penalties for non-registration

The law requires that every person carrying out transactions with a Revenue Department be

registered and obtain a number.

The law empowers the Registration Authority to request additional information it deems necessary for registration.

It is an offence under the law for persons not to register. The fines are:

· Business: $5,000 or 1 month’s imprisonment

· Individual: $1,000 or 1 month’s imprisonment