QUESTION: Dear Legal wiz,
Why do I need a TRN if someone in Jamaica is applying for probate on my behalf
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…
RESPONSE: Dear Jana Porter,
Thank you for writing in.
TRN is the common name given to the Tax Registration Number, and not Tax Administration Number.
For tax purposes anyone who is doing business in Jamaica must have a TRN whether you have an attorney or not, especially if your transaction involves getting documents stamped or incurring a stamp duty. Although the attorney is acting for you, (s)he is only acting for you in a legal capacity as it relates to keeping you aligned with the requirements of the law. He/She however is not replacing you, nor the property where the facts are concerned.