Ram slams unfairness in tax laws Heyligar declines comment Stabroek News May 15, 2000 Chartered Accountant, Christopher Ram has criticised what he described as the unfair tax system in Guyana, contending that the tax laws were designed to favour the authorities. In his 'Business Page' in the Sunday Stabroek recently, Ram called for more sensitivity to the rights of taxpayers and for the tax laws to impose strict deadlines on the tax department in the discharge of its functions under the Act. This would include the department paying taxpayers interest at corresponding rates on sums owing to them, and paying refunds promptly. Ram also urged the removal of political control and influence over the tax department to make it a truly independent body which recognised the unequal circumstances of taxpayers with the same income and to provide allowances for families, relief for mortgage interest and deductions for property tax. "It is time we implement people- and business-oriented tax reform in Guyana," Ram stated. Contacted for a comment on Ram's column, Commissioner General of the Guyana Revenue Authority, Edgar Heyligar said he was not replying to anything Ram said. Ram's column looked at the requirements for taxpayers which have to be fulfilled by April 30, of each year and which for companies include a number of returns and payment of capital gains tax, property tax, and the balance of income tax. He said that the feeling of dealing with the tax department was worse than being at the dentist; the difference being that one's bank balance could be seriously affected by tax penalties. He alluded to draconian penalties on debts to the department; an interest rate of 45% on tax owing for one year and 50% thereafter. The column looked at the political control over tax administration, noting that the President could access taxpayers' information and permit it to be released to those he authorised. The President also has the power to remit taxes for any year in assessment if he felt it was equitable to do so. Ram asked who would question the President's judgement and what was just and equitable. He also referred to the presidential authority in the appointments for the Guyana Revenue Authority and dubbed this an unhealthy state of affairs. Tax holidays are also granted at the sole discretion of the minister of finance. Ram also looked at the insensitivity of the property tax on businesses and those who have invested in real property. He also touched on the restriction of the right of appeal under the Act unless the aggrieved person had paid two thirds of the taxes disputed.