LIVE STREAM:The Judiciary of Jamaica Strategic Business Plan Launch 2024


A world-class judiciary utilizing innovation and technology for efficient service delivery.


To provide sound, timely judgments and efficient court services in an environment where all stakeholders are valued.

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

Case Number: 
Neutral Citation: 
[2015] JMRC 1
Date of Delivery: 

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.


Emergency Matters

Emergency Matters

Matrimonial Proceedings

Customer Service

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Strategic Plan

Strategic Plan for the Jamaican Judiciary 2024-2028