National Commercial Bank Jamaica Limited; NCB Insurance Company Limited and Data-Cap Processing Ltd. v Commissioner General Tax Administration of Jamaica

Case Number: 
RCA4/2012
Neutral Citation: 
[2015] JMRC 1
Date of Delivery: 
23.03.2015

General Consumption Tax– GCT paid within prescribed time - Returns filed a day late – Penalty imposed – Whether liability appropriate – Meaning of ‘Due and Payable’ – Appropriate procedure when returns filed late – Sections 33, 54(2) General Consumption Tax Act.

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