REFERENCE is made to various articles in Kaieteur newspaper edition of the 21/9 of which you are,l undoubtedly, well aware.

There would appear to be a deliberate and orchestrated effort on the part of the paper and no doubt that of the owner/publisher of the newspaper to give maximum coverage to the ongoing legal proceedings involving the vehicles imported by remigrants but “loaned to the Lalls”.
This can be construed as an apparent and continuing effort to influence the learned Chief Justice in his impending decision. This belief is further confirmed from the most naive reference made by the editor of the publication that “this matter is before the court, and I am sure it will go nowhere”.
Perhaps the editor of Kaieteur News can enlighten the public what is meant by this statement, and if he is privy to information that is not in the public domain. The GRA is still of the firm belief that the matter will be heard and determined expeditiously and justice will prevail.
While this reference to a current court case and these unjustified and baseless statements may appear to the uninitiated to be innocuous, Mr. Harris should be seriously reprimanded by the Chief Justice for contempt. The statement that “nothing in the law that says a man cannot loan his vehicle” betrays the ignorance, misapprehension, misinterpretation of the law or represents a deliberate attempt by the publication to disseminate this misinformation to the reading public.
I am more inclined to believe it is the latter if you are to consider some of the misguided and grossly inaccurate information the publication has chosen to publish regarding the issue, as well as reckless and irresponsible behavior demonstrated by the KN.
Whilst the Income Tax laws make provision for certain tax information to be treated as confidential, there are several exceptions to this general rule. Specifically, under S4 of the Income Tax Act a disclosure to the state is not prohibited, a disclosure for the purposes of the administration of the Act is allowed and a disclosure to any person with the authorization of the president is permitted under the law. These exceptions are further extended by the Revenue Authority Act, Act No. 13 of 1996. Under S23 of this Act disclosure is further allowed in four instances:
a. a disclosure in the course of the persons duties
b. with the consent in writing by or on behalf of the Authority
c. when lawfully required to do so by an order of court
d. when required to do so under any law

S4(2) of the Income Tax Act provides as follows:
“S4(2)Every person having possession of or control over any
documents, information, returns, or assessment lists or copies of those
lists, relating to the income or items of income of anyone who at any time
communicates or attempts to communicate that information, or anything
contained in the documents, returns, lists or copies, to any person—
(a) other than a person to whom he is authorised by the
President to communicate it; or
(b) otherwise than for the purposes of this Act, shall be guilty of an offence.”

The law clearly provides that the President and the state are legally entitled to receive information on any taxpayer and empowers the President to authorise the disclosure of any such information to any person(s). This privilege has been enshrined in the statutes. I can assure the Kaieteur News and the general public that all taxpayer information is treated with the strictest confidence and any disclosure is made lawfully in keeping with the laws of Guyana.
This supposed revelation of a plot to destroy the KN is nothing but an apparent attempt by the Newspaper’s publisher to forestall any audit the GRA may wish to undertake of the tax affairs of the KN which may uncover irregularities, tax evasion, tax avoidance, fraud etc. It is an attempt to intimidate the GRA and its officers from discharging their statutory duties and functions by suggesting that any audit of the KN is malicious and vindictive. It is with regret that I must inform you that the GRA cannot abdicate it’s statutory mandate in light of spurious and baseless conjecture. Indeed it compels the GRA to action since these actions belie the fact the KN has an interest in preventing an audit by the Revenue a clear indicator of fraud and the need for an investigation.

I will not respond to your baseless and unfounded accusations in various articles that I was responsible for providing the Chronicle with the damaging information concerning the falsifying of documents on tax frauds allegedly perpetrated by KN and it’s Publisher. These statements are defamatory and I have instructed my Attorneys to institute legal proceedings against the KN and it’s publisher. These defamatory statements and issues pertaining thereto will be fully ventilated in the impending legal action.

In the circumstances the KN, it’s Editor and Publisher would be well advised to:
1. Acquaint themselves with the provisions of the Tax laws particularly the provisions that prohibit the disclosure of confidential taxpayer information and the exceptions to this general rule;
2. Familiarise themselves with the provisions and process relating to the grant of remigrant status/duty concessions and the conditions attendant thereto, particularly the numerous potential sources the information allegedly ‘leaked’ could have originated from;
3. Be informed that the Kaieteur News and it’s publisher are subject to the Laws of Guyana like any other citizen;
4. Be reminded that the Commissioner General or the GRA cannot be intimidated into abandoning a statutorily empowered audit and will not be so intimidated.
Despite these unfounded attacks, threats, attempts at manipulation and intimidation, the GRA, myself and officers will remain professional in our conduct and execution of our duties towards all citizens of Guyana.
K SATTAUR
Commissioner-General