Tax Administration Jamaica wishes to remind business persons and companies that their second quarter instalment of Estimated Income Tax payment, for the assessment year 2013, is due on June 15, 2013. However since the due date falls on a Saturday, the payment date has been extended to Monday, June 17, 2013.

The required payment is in keeping with provisions under the Income Tax Act wherein taxpayers are obligated to calculate and declare their estimated income and the applicable tax for each year and pay the amount to the tax authority in four (4) quarterly instalments by March 15, June 15, September 15 and December 15 of each year. However this requirement does not apply to persons whose only source of income is from employment and whose taxes are paid under the Pay As You Earn (PAYE) system.