Engineering company fined $650,000 for failing to provide records to TAJ

KINGSTON, Jamaica — Neins, Hay & Leighton Engineering Limited has been fined $650,000 for failing to provide Tax Administration Jamaica (TAJ) with requested books and records within the required timeframe. According to a release from TAJ, the company was prosecuted by the authority’s Intelligence, Investigation and Enforcement Unit and Legal Team for breaching Section 17IA of the Revenue Administration Act, which requires people served with a notice by the Commissioner General to provide the specified information or documents within 30 days. The court was told that a notice was served on the company on June 2, 2025, requesting books and records relating to the 2021 and 2022 years of assessment. The company’s director, Carlton Hay, pleaded guilty in the Sutton Street Tax Court in Kingston on September 28, 2026. During mitigation, the company’s counsel explained that the company believed a verbal three-month extension granted for amending its Corporate Income Tax returns also extended the deadline for submitting the requested records. The court was also told that the records had been prepared and given to the company’s accountant for submission to TAJ, but the accountant failed to submit them as expected. The presiding judge noted that although the accountant had been engaged to handle the matter, Hay, as a director, had a responsibility to follow up and ensure that the records were submitted. TAJ said the company was fined $650,000, with failure to pay resulting in six months’ imprisonment for its director. The authority reminded business operators of the importance of meeting their tax obligations and responding to requests for information within the required timeframes. It added that it would continue to use the provisions of the law to address activities that threaten the integrity of the tax system and the safeguarding of the country’s revenue. Taxpayers who are uncertain about their obligations may visit TAJ’s website at www.jamaicatax.gov.jm or call (888) TAX-HELP (829-4357) for assistance.