QUESTION: Dear Legal Wiz,
I paid an attorney some funds to apply for probate of a Will for me so that I can get property left by my uncle for me. They took forever, so I asked a friend and gave him power of attorney to get it done for me. Now he’s asking me for a Tax Administration Number (TRN). I want to know if I really do need one because the lawyer never asked me for any and I have been living in England for a good fifteen years I visit Jamaica from time to time, and I have never needed one.
Lori Ann Garvey
Dear Lori Ann Garvey,
A new rule is being enforced by the Tax Administration starting in 2013. This new rule requires that all persons doing or operating business from overseas including anyone who is even party to any transaction in Jamaica to have a Tax Registration Number (TRN).
The rule also applies to or affects persons doing business with a revenue department on any matter relating to taxes including anyone liable to pay taxes, or who does anything involving any enactment.
In your case you are applying for a probate for the Will, and you will need to get a Tax Registration Number (TRN), for the purposes of some of the transactions being done on your behalf as you are the official and original applicant affected. Additionally, the property will need its own TRN. In both cases you can apply online, but the physical card needs to be collected in person by you or someone representing you. That person collecting must have a letter of authorisation specifically relating to the TRN card or number if they are applying on your behalf. The letter of authorisation must be notarised.
Should you ask anyone to apply for the TRN for you, you will need to furnish them with certain documents such as a notarised copy of your identification and all instances of your signatures should be consistent with the signature on your identification even and especially if notarised.
Now remember there are varied forms exist depending on whether you are an individual or company. Form 2 will be needed for the property and Form 1 for you personally.
You may call 1-888-TAX-HELP or 1-888-829-4357 for further information or visit the Tax Administration site directly.
All the best.