forms it01 - Tax Administration Jamaica (TAJ)
forms it01 - Tax Administration Jamaica (TAJ)
forms it01 - Tax Administration Jamaica (TAJ)
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Asset<br />
Adding Machines …………………<br />
Agricultural Machines:<br />
- Operated by gasoline …………<br />
- Other (not including loose tools)<br />
Boats and Launches (on prime cost)<br />
Buildings:<br />
- Housing Machinery (industrial)<br />
- Reinforced Concrete …………<br />
- All Other …………………<br />
Cash Registers …………………<br />
Compressors and Air Compressors:<br />
- Electric …………………<br />
- Other …………………<br />
Computers …………………<br />
Cranes and Hoists …………………<br />
Dipping Tanks …………………<br />
Drilling Machines (Wells, etc.) ……..<br />
Dry Dock (underwater section)<br />
Electrical Appliances ………………<br />
Furniture and Fixtures ………………<br />
Generators (steam) …………………<br />
Gyrotillers (operated by gasoline)<br />
Hoists and Cranes …………………<br />
Lighting Plant:<br />
- Electric …………………<br />
- Other …………………<br />
Machinery and Plant …………………<br />
Rate %<br />
10<br />
20<br />
10<br />
4<br />
5<br />
2½<br />
3<br />
10<br />
10<br />
7½<br />
22½<br />
7½<br />
2½<br />
25<br />
10<br />
10<br />
10<br />
5<br />
20<br />
7½<br />
10<br />
7½<br />
7½<br />
(c) Motor Vehicles - Motor Vehicles are divided into two groups:<br />
(i) Private Motor Vehicles<br />
Asset<br />
Pipe lines (water) and tanks<br />
Plant and machinery ………..<br />
Ploughs (operated by gasoline)<br />
Pumps:<br />
- Electric ……………..<br />
- Other ……………..<br />
Railway Rolling Stock:<br />
Engines: - Diesel ……..<br />
- Steam ……..<br />
Wagons …………………<br />
Railway Lines …………………<br />
Scales …………………<br />
Ships (on prime cost) ……..<br />
Spraying Machines:<br />
- Gasoline …………………<br />
- Others …………………<br />
Tanks (water) and Pipe Lines<br />
Tractors – Gasoline …………<br />
Trailers …………………<br />
Wells:<br />
- Concrete …………………<br />
- Perforated pipes …………<br />
Wharves and Pipes:<br />
- Wood ………………<br />
- Concrete …………………<br />
Rate %<br />
2½<br />
7½<br />
20<br />
10<br />
7½<br />
10<br />
5<br />
6¼<br />
4<br />
10<br />
4<br />
20<br />
7½<br />
2½<br />
20<br />
10<br />
Revised 2008/10 Page 21 <strong>Tax</strong>payer Audit & Assessment Department<br />
2½<br />
2<br />
5<br />
2½
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