The Inland Revenue Department came into operation on the 1st September 1985 by notice published in the Jamaica Gazette Supplement. It was established by virtue of the Revenue Administration Act 1985, which also repealed the Collector General's Department.

The Collector General's Department had its origin in 1869 when the post of collector general was established for the holder to be the Chief Officer of the Revenue from Customs, Excise and other duties and taxes throughout the Island, except the Post Office Revenue.

As of December 1, 1999 the Inland Revenue Department was brought under the New Tax Administration structure. Commissioner, Miss Gay Mitchell, heads the department.

Under the new structure the Inland Revenue Department would be responsible for: "The collection and compliance activities of all taxes except customs duty; post office revenue, stamp duty and transfer tax."

The Vision of Inland Revenue Department is the provision of excellent service that is equitable to all stakeholders and that maintains public confidence and fosters voluntary compliance in the collection of revenues to support and sustain national development.

The Mission Statement dictates that the main purpose of the department is to:

• Collect taxes that are due and payable.

• Ensure maximum compliance with the relevant Acts and Regulations; and to the Tax Collection Act.

• Take appropriate action to collect outstanding taxes due;

• To advise the various agencies, Ministry of Finance, the Tax Administration Services Department and the Accountant General's Department on a timely basis, of the collection of revenue.