AMCS Taxpayer's Guide to General Consumption Tax and Special Consumption Tax
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The Guide explains the requirements of the General Consumption Tax and Special Consumption Tax legislation includes fully worked examples with references to the Act for tax treatment and accounting entries outlining the requirements of the legislation. This Guide includes both parts of the legislation because Special Consumption Tax taxpayers may also be required to charge, collect and remit GCT on the sale of the goods.
Please note persons can fill out the CONTACT page to ask about prices denominated in Jamaica Dollar. Local purchasers need not purchase Euro to pay.