How and Where to get a Tax Registration Number (TRN) in Jamaica

This article is a continuation of the How to in Jamaica article series. Today we'll be looking at the TRN, its importance and how to acquire one. The Tax Registration Number is a nine (9) digit number used as a form of identification issued to each individual tax payer. It was implemented in 1996 and was integral to the success of the government's integrated approach to a more computerized, modern tax system (ICTAS)*. How it works is that since an entity (individual or company) is assigned a specific number it makes it easier for the tax payer and the government to transact business with one another as it relates to registering a business, paying taxes, doing business with government agencies, etc. It also eliminates duplication of ID numbers and data stored by the various agencies on your behalf. Before 1996 these were the numbers used by the government:

1. Business Enterprise Number (became the Tax Registration Number)
2. Income Tax Reference Number
3. Driver's License Number (effective since 2011)
4. Personal Identification Number (formerly used as the driver's license number)

Importance of the TRN:

Because the TRN is so effective as a unique identifier for each person registered (think finger print), it has become an integral part of our daily lives. Its use is pervasive:

• Paying taxes (obviously)
• It is now a requirement for employment
• Buying a house
• Buying a vehicle
• Registering a business
• Conducting business with any company (goods and services) or government agency (passport applications, etc)
• Opening a bank account
• Remittances (Send to or collect money from abroad)
• And much more...

In the beginning only adults needed to get a TRN number, now children can be issued a number with parental consent.

The TRN is issued by the Tax Administration Jamaica and can be obtained either at its TaxPayer Registration Centre in Kingston or branch offices across the island:

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

What do you need to get a TRN?

• Valid identification - national ID, passport, driver's license) 
• Certified copy of birth certificate
• A passport sized photo signed by J.P., Minister of Religion/Marriage Officer, judge/resident magistrate, Attorney at Law, MP, Parish Councillor, School Principal, or Police Officer at the rank of Inspector and above
• Marriage Certificate or Deed Poll (if you wish to update TRN with new name)

*For children a school ID along with birth certificate can also be used as identification.

Individuals seeking to acquire a TRN would bring this information to the TAJ offices and fill out a form called "Application for Taxpayer Registration Number". Applications can be made by both individuals or companies. Upon completing the form and presenting your relevant documents you would be issued a TRN card with the unique number assigned to you.

If you wanted to get a TRN for your small business you would present the above information as well as submit Business Name Registration Certificate (sole trader or partnership), your NIS Card and NIS verification letter, and your personal TRN number or numbers of each partner in the business.

For persons under 18 years old, the application will need to be completed and signed and/or co-signed by either a parent or guardian.

Applications signed by a parent should be submitted with the following:

• Certified copy of the child’s birth certificate. The birth certicate must show the name of the parent who signed the application.
• Certified photograph or picture identification for child
• Identification and TRN of the parent

Applications signed by a guardian should be submitted with the following:

• Certified copy of the child’s birth certificate
• Certified photograph or picture identification for child
• Identification and TRN of the guardian
• Court Order or Voluntary Declaration for guardian
• Voluntary Declaration for attestant (if applicable) 

When you complete the application, you will be provided with your TRN on a slip of paper. You will need to return to the Tax Office in about a month's time in order to collect the TRN Card. Note that you do NOT need to pay a fee in order to obtain a TRN. 

NB. Certified Photographs for adults must be accompanied by a Declaration from the Certifying Official. Blank declarations can be collected from your local Tax Office or be printed from Tax Administration Jamaica’s website: www.jamaicatax.gov.jm

Requirements for Incapacitated Adults (Persons Who Are Unable To Sign / Make A Mark)
Application signed by Caretaker should be submitted with the following: 

1. An appropriate ID for the applicant:

1. 1. Passport OR Driver’s Licence OR
   2. National ID/Voter’s ID, Work ID, School ID, professionally produced, certified passport size photograph or any other photographic ID MUSTbe used with Birth Certificate (and Marriage Certificate or Deed Poll if applicable)
2. Identification and TRN of the Caretaker

    a.  Power of Attorney OR

    b.  Medical Certificate, Voluntary Declaration from the Caretaker AND Voluntary Declaration from an Attestor (A person who knows of the Caretaker/Incapacitated Adult relationship)

NB. Photographs must be certified by anyone of the following: Justice of the Peace, Minister of Religion/ Marriage Officer, Judge/ Resident Magistrate, Attorney-at-Law, Member of Parliament, Parish Councillor, Medical Doctor, School Principal, Civil Servant (SEG3 or above) or Police officer at the rank of Inspector or above.Photographs must also be certified within the past six months to be acceptable.Certification should include the following: “certified to be a true photograph of…………....,” name and title of Certifying Officer, Signature of Certifying Officer, date of certification, Official Stamp of certifying officer (not required for JPs). JPs should quote their assigned JP number

1. A copy of applicant’s Passport OR Drivers Licence (notarized by a Notary Public). Passport or Driver’s License must include the applicant’s name (full last and first name), date of birth, photograph and signature.


2. If someone is being authorized to collect the TRN card an authorization letter from the applicant should be attached, stating the name of the person authorized to collect the card. 
If your TRN Card is lost, stolen or destroyed, you are required to write a letter requesting a new card. Clearly state your full name and date of birth if you don’t know your TRN. Submit the letter to the nearest Tax Office with an ID.

NB. Certified Photographs must be accompanied with a Declaration from the Certifying Official. A blank declaration can be collected from your local Tax Office or be printed from Tax Administration Jamaica’s website.

Requirements for Individuals submitting applications from overseas:
Applications completed and signed should be submitted along with: 

1. A copy of applicant’s Passport OR Drivers Licence (notarized by a Notary Public). Passport or Driver’s License must include the applicant’s name (full last and first name), date of birth, photograph and signature.
2. If someone is being authorized to collect the TRN card an authorization letter from the applicant should be attached, stating the name of the person authorized to collect the card. 

NB. TRN Cards for applicants who submitted their forms via mail from overseas will then be mailed to applicant’s address as stated on application. If the Identification or supporting documents are not in English, an official translated version is also required. The signature on the application form must match that on the Identification presented.

Requirements for Companies (Jamaican)
The completed Organization Form signed by a Director or the Company Secretary must accompany the: 

1. Certificate of Incorporation
2. Companies that were registered before February 1, 2005.

• • Articles of Association (if the Directors are not named in the Articles of Association, either the Form 12, Form 13 or Form 23 will be needed).

Companies registered as of February 1, 2005.

• • Articles of Incorporation (if the Directors are not named in the Articles of Incorporation a form 23 will be needed).
  • If application form is signed by Company Secretary the Form 20 will be needed.

3. Verification of NIS registration (NIS Verification/Clearance Letter or Payment Card)
4. TRN for each Director
5. ID for Signatory Officer

Requirements for Overseas Companies (Has No Established Place of Business in Jamaica)
The completed Organization form signed by a Director must accompany the: 

1. Registration and/or Charter Documents (issued in country of origin)
2. ID for Signatory Officer
3. Letter from company indicating that it is not operating nor has a established business place in Jamaica 

NB. Only original or notarized copies of the Registration or Charter Documents are accepted. If the Identification or supporting documents are not in English, an official translated version is also required.

Requirements for Overseas Companies (Operating or Has Established Place of Business in Jamaica)

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

1. Letter of Registration (issued by the Companies Office of Jamaica)
2. Verification of NIS registration (NIS Verification/Clearance Letter or Payment Card)
3. Form 19 or 31 (issued by Companies Office of Jamaica) stating Local Representative and Directors
4. TRN for the Local Representative or at least one Director
5. ID for Signatory Officer 

NB. A TRN is required for the Signatory Director or Local Representative. Other overseas directors are not required to provide a TRN. 

Requirements for Industrial & Provident Societies
The completed Organization form signed by a Responsible Officer must accompany the: 

1. Certificate of Registration (issued by the Companies Office of Jamaica)
2. Verification of NIS registration (NIS Verification/Clearance Letter or Payment Card)
3. TRN for each Responsible Officer
4. ID for Signatory Officer 

Application forms can be downloaded from: www.jamaicatax.gov.jm

We hope that the information we shared today was useful to you! For additional details regarding a TRN, you can visit or call: 1- 888 TAX - HELP (829-4357) or 1-888-GO-JA-TAX (1-888-46-52-829), Taxpayer Registration Center, 12 Ocean Boulevard, Office Centre Building, Kingston, Tel: (876) 922-7429/3913 or 3052 or Fax: (876) 922-1748Email: taxhelp@tasd.gov.jm / Website: www.Jamaicatax.gov.jm 

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References: 

Integrated Computerised Tax Administration System (ICTAS) implemented in 1996

http://jamaica-gleaner.com/gleaner/20110720/cleisure/cleisure4.html

http://infokat.net/index.php/members/add-a-question/what-is-the-importance-of-being-issued-with-a-taxpayer-registration-number-trn

https://www.jamaicatax.gov.jm/trn1#Requirementsforminors