Get Guest Accommodation Room Tax

Filling out the Guest Accommodation Room Tax form is an important step for operators of guest accommodations in Jamaica. This guide provides clear and detailed instructions to help you accurately complete the form online.

Follow the steps to complete the Guest Accommodation Room Tax form successfully.

1. Click ‘Get Form’ button to obtain the Guest Accommodation Room Tax form and open it for editing.
2. Section A: General Information. Enter the name of the business or individual in Box 1, precisely as it appears on the Taxpayer Registration Number (TRN) Card or Certificate. In Box 2, provide your Taxpayer Registration Number (TRN). For Box 3, select the month from the drop-down list and enter the year for the return period.
3. Complete Box 4 by entering the business address, including street number and name, postal zone, and parish. If your mailing address differs from the business address, fill in Box 5 appropriately.
4. Indicate the number of rooms on the property in Box 6. In Box 7, tick the appropriate box to indicate whether this is a new address or a revised return.
5. Section B: Calculation of Taxable Rooms. Fill in the number of occupied room nights in Box 8, then provide the number of exempt room nights in Box 9.
6. Section C: Calculation of Guest Accommodation Room Tax (GART). Calculate the number of taxable room nights by subtracting the number of exempt room nights from the occupied room nights. Fill this result in Box 10.
7. Complete the GART Rate in Box 11(b) based on the number of rooms on your property. Use the relevant rates provided in the form notes: US$1.00 for 1-50 rooms, US$2.00 for 51-100 rooms, and US$4.00 for more than 100 rooms.
8. In Box 11(c), enter the Bank of Jamaica Weighted Average Buying Rate for the month of the return period. Finally, calculate the GART Payable by multiplying the taxable room nights by the GART Rate and the Weighted Average Buying Rate, and enter this in Box 11(d).
9. In Section D, transfer the GART payable amount from Box 11(d) to Box 12. Indicate any balance brought forward in Box 13 and add these amounts in Box 14 for the total GART payable on account.
10. Specify the amount you are paying this period in Box 15. Finally, Section E declaration must be completed by entering your name as the Responsible Officer, the title, and your signature along with the date.
11. Once you have completed all sections, you can save changes, download a copy, print the form, or share it as required.

Start filling out the Guest Accommodation Room Tax form online to ensure compliance today.