Obtaining A TRN In Jamaica: What You Need to Know

If you’re doing any kind of business in Jamaica, having a Tax Registration Number (TRN) is crucial. The TRN is a special nine-digit ID number given to every individual taxpayer, business, or organization (including nonprofits, partnerships, and charities) through an automated system. This article covers everything you need to know to understand and obtain your TRN number, ensuring legal compliance and convenience in various transactions.

When Do You Need a TRN?

In Jamaica, the TRN number is required for a wide range of situations and transactions. Here is a list of some key instances where having a TRN is necessary:

• Filing Tax Returns: Every taxpayer needs a TRN to accurately file their tax returns with the Tax Department.

• Paying GCT & SCT: The General Consumption Tax (GCT) and the Special Consumption Tax (SCT) both require a TRN for payment.

• Paying Statutory Deductions: Individuals and businesses need a TRN to make statutory deductions such as Income Tax, Education Tax, NIS contributions, and NHT contributions.

• Obtaining a Driver’s License: A TRN is necessary for obtaining a driver’s license in Jamaica.

• Paying Income Tax & Company Tax on Profits: Individuals and companies must provide their TRN when paying income tax or company tax on profits.

• Obtaining a License for Various Business Activities: Different business activities, such as operating a trade, require a TRN for license application.

• Application for Titles of Motor Vehicles: Acquiring a title for a motor vehicle in Jamaica demands the submission of a valid TRN.

• Paying Customs Duties: When paying customs duties for imported goods, individuals and businesses need to provide their TRN.

• Paying Withholding Taxes: A TRN is required for the payment of withholding taxes.

How to Obtain a TRN

Obtaining a TRN is a pretty straightforward process. Here’s a breakdown of the required documents for different entities:

For Individuals

Individuals Over the Age of Eighteen: If you’re an adult aged eighteen or older, here’s what you’ll need to apply for a TRN:

• A filled-out Application Form.
  
• Either your Passport or Driver’s License, or you can use your National ID. If you don’t have any of these you can use a Work ID, School ID, a professionally produced certified, passport-sized photograph, or any other photographic ID along with a certified copy of your Birth Certificate (and, if applicable, a Marriage Certificate or Deed Poll).
  
• If you’re self-employed, be sure to include your NIS card. Additionally, if your business name differs from your own name, you’ll need to provide the Business Name Registration Certificate.

Individuals Under the Age of Eighteen: For minors, the TRN application process requires parental or guardian involvement. Here’s what you’ll need:

Application Signed by a Parent

• Child’s birth certificate.
• A professionally produced, certified passport-sized photograph or another form of picture ID for the child.
• The parent’s identification and TRN (Tax Registration Number).
• The child’s birth certificate (must clearly display the parent’s name who signed the application).

Application Signed by a Guardian

• Child’s birth certificate.
• A professionally produced, certified passport-sized photograph or another form of picture ID for the child.
• The guardian’s identification and TRN.
• You’ll also need either a court order confirming the legal guardianship or a Voluntary Declaration from the Guardian along with a Voluntary Declaration from an Attestor (someone who knows about the Guardian/Child relationship).

Overseas Applicants: Applying for a TRN from abroad? Here’s what you need:

• The completed application form
• A copy of your Passport or Driver’s License, notarized by a Notary Public. Your Passport or Driver’s License should clearly display your full name (both last and first), date of birth, photograph, and signature.

If you’re authorizing someone else to collect your TRN card on your behalf, don’t forget to attach an authorization letter. This letter should specify the name of the person you’ve authorized to collect the card for you. If you’ve submitted your forms by mail from overseas, your TRN card will be mailed to the address you provided on your application. Keep in mind that if your Identification or supporting documents are not in English, you’ll need to include an official translated version. Also, ensure that the signature on your application form matches the one on your presented Identification.

Disabled Individuals: If you’re applying for an incapacitated adult who cannot sign or make a mark, here’s what you’ll need:

• An application form signed by the caretaker, along with the following documents:
  • An appropriate ID for the person you’re applying for. This could be their Passport, Driver’s License, National ID, Voter’s ID, Work ID, School ID, a professionally produced, certified passport-sized photograph, or any other photographic ID. Remember to pair this with their Birth Certificate (and, if applicable, Marriage Certificate or Deed Poll).

• You’ll also need to include your own identification and TRN (Tax Registration Number) as the caretaker as well as a Power of Attorney OR Medical Certificate, along with a Voluntary Declaration from you as the caretaker and a Voluntary Declaration from an Attestor (someone who knows about the Caretaker/Incapacitated Adult relationship).

For Companies and Organizations

Local Companies: To obtain a TRN for a Jamaican company, you’ll need the following documents:

• Application Form for organizations: The form needs to be filled out and signed by either a Director or the Company Secretary. (If the Application Form is Signed by the Company Secretary, you’ll also need Form 20).

• The Company’s Certificate of Incorporation
• If your company was registered before February 1, 2005, you’ll require:
  • Articles of Association (If the Directors’ names are missing in the Articles of Association, you can use Form 12, Form 13, or Form 23).
• If your company was registered as of February 1, 2005: you’ll require
  • Articles of Incorporation (If the Directors’ names are not in the Articles of Incorporation, you can use Form 23).
• Verification of the company’s NIS (National Insurance Scheme) registration, such as an NIS Verification/Clearance Letter or Payment Card.
• TRN for Each Director.
• ID for Signatory Office representing the company.

Foreign Companies: Foreign companies operating in Jamaica also need a TRN. If you represent an overseas company that doesn’t have a physical presence in Jamaica, here are the requirements:

• Application Form completed and signed by a Director.
• Registration/Charter Documents issued in your country of origin.
• ID for Signatory Officer representing your company.
• Letter from the Company confirming that it is not currently operating or maintaining a business presence in Jamaica.

Foreign Companies with Local Branches: For foreign companies that have local branches in Jamaica, the TRN application process involves submitting specific documents relating to their operations in the country, such as:

• The completed Organization form signed by a Director or the Local Representative 
• Letter of Registration (issued by the Companies Office of Jamaica)
• Verification of NIS registration (NIS Verification/Clearance Letter or Payment Card)
• Form 19 or 31 (issued by Companies Office of Jamaica) stating Local Representative and Directors
• TRN for the Local Representative or at least one Director
• ID for Signatory Officer 

A Tax Registration Number (TRN) is mandatory for the Signatory Director or Local Representative. However, overseas directors are exempt from providing a TRN number.

For Partnerships, Schools, and Industrial & Provident Societies

Partnerships, schools, and industrial & provident societies have their own set of requirements when applying for a TRN. In these organizations, a designated responsible officer handles the TRN application process, providing their information and relevant documents.

Partnerships: When Partnerships apply for their TRN, they must submit the following documents:

• The completed TRN application form for organizations signed by a partner 
• Business Name Registration Certificate (BNRC) if registered 
• NIS Clearance Letter or Payment Card 
• TRN and NIS of each partner 
• ID of Signatory Officer

Schools: For schools applying for a TRN, the following must be provided: 

• The completed TRN application form for organizations signed by the Principal or Board Member 
• Letter indicating registration/recognition from the Ministry of Education or Early Childhood Commission.
• Verification of NIS registration (NIS Verification/ Clearance Letter or Payment Card)
• TRN for each Responsible Officer
• ID for Signatory Officer

Industrial & Provident Societies: The following must be submitted to apply for a TRN:

• The completed TRN application form for organizations, signed by a Responsible Officer. 
• Certificate of Registration (issued by the Companies Office of Jamaica)
• Verification of NIS registration (NIS Verification/Clearance Letter or Payment Card)
• TRN for each Responsible Officer
• ID for Signatory Officer

What Happens After Applying for a TRN?

Once you’ve submitted your application for a TRN number, you’ll receive a temporary TRN slip that confirms your application. This slip can be used for required transactions until your TRN card is issued. It’s important to note that the TRN is not a form of identification. It is specifically used for tax-related purposes and transactions.

There are no fees associated with applying for a TRN number but there are penalties for operating without one. So ensure that you comply with the law by having a valid TRN. Failure to obtain a TRN when required can result in fines or even legal consequences as well as limitations when conducting certain transactions. This applies to both companies and individuals. 

Lost or Damaged TRN: What to Do

If you find yourself in the unfortunate situation of losing or damaging your Tax Registration Number (TRN) card, there’s no need to panic, the process of replacing it is pretty straightforward. Follow these simple steps to rectify the situation:

1. Complete Supplementary Form: First, you’ll need to fill out a TRN Supplemental Information Form (Individuals/Organizations) provided by the Tax Office. This form serves as a replacement request for your lost, stolen, or damaged TRN card.

2. Provide Valid ID: Along with the supplementary form, ensure you have a valid form of identification, such as a passport, national ID or driver’s license. This helps verify your identity and ensures accurate processing of your request.

3. Include Personal Information: Clearly state your full name and date of birth on the supplementary form, especially if you don’t remember your TRN. This information helps officials locate your records and issue a new TRN card.

4. Submit to Nearest Tax Office: Once you’ve completed the supplementary form and gathered your identification, head to the nearest Tax Office. Submit the form and ID to the designated personnel, who will assist you further in the replacement process.

By following these steps and promptly reporting the loss or damage of your TRN card, you can ensure a smooth resolution to the situation and continue your financial transactions with ease. Remember to keep your new TRN card in a safe place to prevent any future mishaps.

Conclusion

In conclusion, the TRN number plays a vital role in various transactions and activities in Jamaica. Whether it’s filing tax returns, obtaining licenses, paying taxes, or engaging in business activities, having a valid TRN is essential. By obtaining and maintaining a TRN, you ensure legal compliance and convenience. Take the necessary steps to obtain your TRN number to avoid certain inconveniences in your transactions in Jamaica.