KINGSTON, Jamaica — In a significant enforcement action, Jamaica’s tax authority has successfully prosecuted eleven used car dealerships for systematic tax evasion, resulting in substantial fines and the declaration of previously concealed income.
The Tax Administration Jamaica (TAJ) secured convictions against these companies after comprehensive investigations revealed they had imported and sold hundreds of vehicles between 2020 and 2023 while reporting zero income in their official tax filings. The cases, heard across multiple parish courts in Kingston, St. Andrew, Manchester, Clarendon, St. Catherine, and St. Mary, concluded with all defendants pleading guilty.
The prosecuted entities include Nostaw Limited, Karstarz Ballards International Ltd, Ballards International Ltd Automotive Limited, Auto Occasions Limited, Amalya Auto Ltd, Phillip Rankine Auto Links, Kiffin Auto Sales Company Limited, Walk In Drive Out, Videle Imports Limited, B & M Essential Limited, and Chosen Motors Works Limited.
Following court proceedings, the companies were compelled to file 32 amended tax returns declaring gross income exceeding $4 billion—a dramatic increase from their previously reported nil income. The courts imposed total fines exceeding $12.2 million for violations under Section 99(1) of Jamaica’s Income Tax Act.
The investigations were conducted by TAJ’s Intelligence, Investigation and Enforcement Unit (IIEU) with legal support from the agency’s Criminal Litigation Unit. The statute under which charges were filed criminalizes the knowing submission of false statements for tax benefits, with first offenses carrying penalties up to $2 million fines or potential imprisonment.
With Jamaica’s tax filing deadline approaching, TAJ is emphasizing the serious consequences of deliberate income misrepresentation and encouraging taxpayers with previous filing errors to proactively correct them through official customer service channels.