The following content is created and paid for by Tax Administration Jamaica. Filing your Income Tax Return is an important part of meeting your tax obligation. Whether you are a salaried employee, self-employed person, company, or other entity, knowing who must file, what you need to file, and how to make payments can help you stay compliant and avoid unnecessary penalties. Who is Required to File an Income Tax Return? Individuals You are required to file an Income Tax Return if, during the year: