The firm of Ram and McRae has again been exhibiting qualities of "social responsibility". On Wednesday 15 November its handbook on Value Added Tax and Excise Tax was launched and on Tuesday, 21st November, the Managing Director of the firm, Mr Christopher Ram, made a presentation on Value Added Tax at the Symposium organized by the PBC/R1G.

It may be necessary at this stage to explain what is meant by "social responsibility". The International Organization for Stand-ardization, which began operations in 1947 is currently preparing a standard for corporate social responsibility.

In the words of the ISO Vice-President (Technical), Ziva Patir,

"We all want to live in a better world- one that is safer, cleaner, sustainable and just. What are we doing to make it happen "as individuals, as organizations and as societies?"

She referred to the traditional role of ISO to promote the standardization of products, services, processes, materials and systems. She said "Then we evolved by developing standardized tools for management practice and now we are evolving further to develop standards that address the human aspect."

"Today in the light of ISO strategic vision for 2005 - 2010, we understand that everything is interconnected and one can no longer differentiate between software and hardware, between product and service, between management and the values of the organization. ISO has developed a policy to ensure the global relevance of our work , and today there are few areas more relevant than Social Responsibility (SR).

We in the Guyana Consumers Association see social responsibility as relating not only to corporate entities but also to the individual and would like to point to Mr Christopher Ram who has given and continues to give a solid example of social responsibility. Knowledge that is available to his firm of chartered accountants is shared with the public. At the close of his presentation at the PNCR-1G meeting he disclosed that he had drafted an Amendment to the Value Added Tax Act.

The Amendment includes items that we the consuming public would wish to have included as zero-rated items, items such as basic food products, educational supplies and second-hand goods, animal feeds, agricultural inputs.

The Act as it now stands does not give advice to businesses on the manner of dealing with goods which were purchased before year 2007 and which attracted consumption tax. This information is essential.

The Amendment also deals with 'bad debts'.

At the moment there appears to be hostility in the Guyana Revenue Authority to all suggestions made for improvements of the Act. We have been told that the Act cannot be amended until it comes into operation. I have checked on the validity of this statement and found out that it has no legal base. It seems that the Act can be amended before it comes into force.

There was also a question as to whether a private individual could submit an Amendment to a Bill. Yes, Private Bills can be tabled.

The Guyana Revenue Authority opposes any intervention that does not pay tribute to the present Act and is over-sensitive to criticism although the GRA must be conscious of the tremendous task that lies before it. The GRA should be aware that Guyana is not the size of Barbados and Trinidad. We have outlying regions which can only conveniently be reached by plane.

The cost of keeping in touch with these regions and of monitoring what happens in them will be astronomical. GRA needs what help it can obtain from civil society and should relinquish its stand-off position. Most of us now accept that the Value Added Tax could be more effective than the taxes it replaces. But we see the need for a meeting of GRA heads with those of us who are speaking for consumers.