Digital Auto Imports Limited v The Commissioner General of Tax Administration Jamaica

Case Number: 
2019 RV 00005
Neutral Citation: 
[2020] JMRC 1
Date of Delivery: 

Appeal from the Revenue Appeals Division - General Consumption Tax Act - Income Tax Act - assessment raised by Commissioner General after tax payer filed returns - burden of proof.
Direct verification of Income and Output Tax - duty of taxpayer to keep and produce complete and accurate records - unreliability of sales invoices as the direct verification method of the taxpayer’s Income and Output Tax - unreliability of bank deposits alone as a method of verification of taxpayer’s Income and Output Tax.
Indirect verification of Income and Output Tax - registered liens - bank deposits - mark-up - whether the Commissioner General exercised his best judgment in arriving at the additional assessments.


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