The Inland Revenue Department (IRD) had no 2S forms available yesterday for those persons wanting to make payments to meet the deadline for the remission of the new professionals service tax.

Stabroek News observed very little activity at the IRD’s offices on Robb Street yesterday and at one point, only two persons stood in line at the cashier when one could have expected a crowd of professionals eager to beat the deadline.

Repeated attempts over the last few days to speak to senior IRD officials on the new payments required under the tax amendment act have failed.

One of the IRD staffers told Stabroek News that the deadline for payment was not October 8, as stated in the press, but October 7. The staffer added that the IRD would still accept payments after the deadline.

The new fees took effect from the first of September and came as a result of the passage of the Fiscal Enactments Amendment Act of 2003.

All accountants, auditors, legal practitioners, engineers, architects, veterinary surgeons and real estate agents (Category A) have to charge the public a tax on services at the rate of 10% on the gross sum.

Category ‘B’ includes optometrists, medical practitioners, dentists, physiotherapists and pharmacists. They have to charge at a rate of 5%.

The tax also applies to services provided by larger hotels at the rate of 10%.

Dentist, Dr Makepeace Richmond, yesterday related to Stabroek News that his accountant had gone to the IRD to pick up the 2S forms, but staffers said the doctor had to get the forms himself, which he did. This was last week.

Dr Richmond said that when he went to get some additional forms IRD staffers told him that they had run out of them, but that he could make photocopies of the form.

Dr Richmond also expressed concern over the IRD’s ability to monitor hospitals based on what he had experienced.

Christopher Ram, Managing Partner of Ram and McRae Professional Services, said in a recent comment that the IRD was unlikely to see much activity on the deadline. He believes this stems from the lack of a public information campaign about the new service fees.

He questioned whether a person had to pay if he had rendered a service in July but billed for the service in September. He maintained that there had been no consultation on the issue.

Ram said professionals were effectively being asked to be tax collectors on behalf of the IRD.