On 26 September 2014, Jamaica's General Consumption Tax (Amendment) Bill 2014 was passed by the Jamaican Senate, following passage of the by the House of Representative on 17 September. The Bill includes several amendments to Jamaica's General Consumption Tax (GCT) ACT. Key changes include: Introducing more stringent regime-related penalties and enforcement actions Preventing double claims for GCT and the Special Consumption Tax credits Revising of the treatment of imported and government services Extending provisions allowing GCT payments to be deferred by manufacturers engaged in mixed activities (exempt and taxable supplies) Allowing manufacturers engaged in exclusively exempt supplies to claim refunds...