Commentary

8.2 PAYE audits

Jamaica
Jamaica | Commentary

8.2 PAYE audits

Jamaica | Commentary

8.2     PAYE audits

The employer may be audited at any time to verify their returns.

If a PAYE audit results in additional tax, then it is deemed to be an assessment. The assessment will be issued to the employer who then has 30 days from the date of the notice in which to object.

This assessment is subject to interest and penalty. Interest is also calculated on penalty charges which are considered to be an increase of tax.

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