RESOURCES
Hurricane Melissa Recovery & Relief Guide
Standing Together After Hurricane Melissa: Service Updates, Expected Delays, and Relief Efforts
Standing Strong Together
In the wake of Hurricane Melissa, our hearts go out to all individuals, families, and businesses affected across Jamaica. As our nation works toward recovery, Myers, Fletcher & Gordon remains committed to ensuring the continuity of legal services and supporting the wider community through relief initiatives.
Managing Your Legal Matters During Recovery
Our firm is closely monitoring all court and regulatory developments to protect your interests during this period. We know many of our clients locally and internationally may have questions in relation to business continuity, employment matters, completion of executed contracts including Agreements for Sale of Land and Share Purchase Agreements, the inability to complete contracts in relation to the provision of goods and services (due to force majeure and/or frustration), tax obligation timelines and other regulatory timelines/deadlines.
We have implemented internal measures to ensure:
- Priority handling of urgent or time-sensitive matters.
- Active tracking of all court filing extensions and adjusted deadlines.
- Active tracking of all regulatory deadlines and processing times to include the Companies Office of Jamaica, Jamaica Intellectual Property Office, and Tax Administration Jamaica.
Government & Regulatory Updates
We understand that clients depend on timely, reliable updates regarding official extensions, tax reliefs, and business compliance obligations. We will continuously update this section as new information is released by government agencies, the courts and regulatory bodies. In addition to the below, general delays in processing time are to be expected.
Tax Administration Jamaica (TAJ)
Extension of filing deadlines for Consumption Taxes
The due date for filing returns for Consumption Taxes, to include General Consumption Tax (GCT), Special Consumption Tax (SCT), Telephone Call Tax (TCT), and Guest Accommodation Room Tax (GART), for the month of September has been extended from October 31 to Friday, November 28, 2025.
There will be no penalties for these late filings and payments.
Implementation of special relief measure for taxpayers impacted by Hurricane Melissa in 7 parishes
A special relief measure has been implemented to support taxpayers whose business operations were significantly disrupted by the passage of Hurricane Melissa. TAJ will temporarily relax the criteria for obtaining a Tax Compliance Certificate and will issue a one-time Tax Compliance Certificate (TCC) to qualified taxpayers across the worst-affected parishes namely; Trelawny, St. James, Westmoreland, Hanover, St. Elizabeth, St. Ann, and Manchester who are in need of same.
The relief measure took effect on December 8, 2025, and will remain in effect until March 31, 2026.
Tax-Free Relief for Hurricane Melissa Recovery Payments to Employees
Employers may make cash payments to employees, not exceeding an aggregate amount of J$200,000, which will be treated as tax-free. These payments must be made during the period November 1, 2025 to March 31, 2026 and must be specifically for personal recovery and welfare arising from loss or damage suffered as a result of Hurricane Melissa. The relief measure took effect on December 8, 2025, and will remain in effect until March 31, 2026.
News Release
Jamaica Stock Exchange
Extension of the filing of Audited Financial Statements and Annual Reports
An additional 10 business days have been granted for Audited Financials and Annual Reports which became due on October 31, 2025.
Jamaica Intellectual Property Office
Extension of filing deadlines
All deadlines expiring between October 25, 2025, and November 27, 2025, inclusive, affecting parties in proceedings before the Office are extended until November 28, 2025.
Passport Immigration Citizenship Agency (PICA)
Jamaica Immigration Procedure for the Admissions of Disaster Relief/Rescue Personnel – https://www.pica.gov.jm/
Visa requirements for foreign nationals directly involved in the relief and rescue operations will be waived during the 90-day period October 29, 2025 – January 29, 2025.
The Immigration Procedure indicates that it is part of a temporary immigration entry requirement protocol to facilitate relief and rescue efforts for Jamaica in relation to Hurricane Melissa. It advises donor agencies to coordinate with the Office of Disaster Preparedness & Emergency Management (ODPEM) (www.odpem.org) and the Ministry of Foreign Affairs and Foreign Trade (mfaftmelissasupport@mfaft.gov.jm) to ensure purpose of visit is declared and relevant protocols are followed prior to arrival.
The following details must be provided to PICA (nmia@pica.gov.jm):
- mode of transportation;
- expected date, time and port of arrival;
- donor organization name and contact details;
- list of all passengers and crew (including name, nationality, passport #, flight details and purpose of visit);
- passport bio-data page for the relevant travellers;
- Immigration/Customs C5 Form (via www.enterjamaica.gov.jm ).
Jamaica Customs Agency (JCA)
Special relief measures have been issued to facilitate the importation of goods and supplies intended for disaster response and humanitarian assistance – https://jca.gov.jm/
A tax waiver (customs import duty and general consumption tax relief) has been granted on specific goods being imported in association with hurricane recovery for the period October 29, 2025 – December 31, 2025. A temporary waiver of the import permit requirement for certain items has been granted until March 31, 2026.
Also see Guide to Importing Hurricane Relief Supplies (Post-Hurricane Melissa).
Supreme Court of Jamaica / Parish Courts
Adjusted hearing schedules, filing timelines and some court closures
Please check with the attorney handling your matter to see what changes, if any, may have impacted your matter.
Jamaica Trade Board
Temporary Suspension of Import Permits & Certification Extension
For the period November 4, 2025 – February 4, 2026, import permits for heavy-duty equipment and trucks are temporarily suspended to fast-track imports. Age limits still apply, and all used equipment must be sanitized on arrival. Certifications for motor vehicle and scrap metal dealerships expiring October 20, 2025 – December 31, 2025, are extended to February 20, 2026. For more updates visit https://www.tradeboard.gov.jm/ttbl/home1.php.
This table will be updated as official circulars are published. If you have any questions, please contact your attorney or email us at info@mfg.com.jm .
Our Relief and Recovery Initiatives
We believe that rebuilding extends beyond business continuity — it’s about standing with our communities in times of need. Our firm has launched and joined several initiatives in support of national recovery. If you would like to contribute or volunteer, please see additional resources below to see how you can help.
A Message from Our Managing Partner
“In the aftermath of Hurricane Melissa, we extend deepest sympathies to all those who have suffered loss of loved ones and property or other damage. We are grateful to our staff who continue to put service above self during this difficult time. To our clients, as your trusted partner, we remain committed to helping you navigate the legal and commercial challenges that will arise in the aftermath of the hurricane. Hurricane Melissa has tested our resilience as a people and a nation. Its impact on our economic life will be enormous. As we focus on recovery. MFG’s commitment to serving the legal and business community remains unwavering. Together, we will rebuild stronger.”
— Christopher Kelman, Managing Partner.
Stay Connected
We will continue to share important operational and regulatory updates on this page.
Additional Resources
THE GOVERNMENT OF JAMAICA’S HURRICANE MELISSA RELIEF
If donating, we urge you to use only the official site that ends in the domain ‘.gov.jm’ as we are aware of other similar sites which are scams.
