PROFESSIONAL practitioners who fail to access their Practice Certificate from the Guyana Revenue Authority (GRA) could face up to six months imprisonment along with a fine.

This information is being highlighted as the state revenue agency continues to make public appeals to those persons involved in the legal, medical, engineering, accounting and survey fields among others, to adhere to legal requirements regarding their certificates to ply their trade.

The GRA said that according to Section 39 of the Tax Act Chapter 80:01, “…professional persons practicing privately for a reward in any year are required by law to be the holder of a Practice Certificate, which must be applied for from the GRA on or before February 28 of each year…”

GRA’s communication department told the Guyana Chronicle Monday that the agency has recognised the need to step up its call to private persons to adhere to their obligations, since the accessing of the certificate not only aids in ensuring the operation of genuine practitioners in their private capacity, but allows the agency to keep records on those type of tax payers.

The GRA had reported difficulty in keeping tabs on some private professionals who were not only failing to acquire the certificate, but to also pay their taxes. The agency said that professionals who qualify for their certificates are required to pay $10,000 annually to uplift the document, and outlined those, based on their work circumstances, who are not required to have a certificate despite falling into the specific professional category.

GRA in its explanation said that similar to a medical council for example, which certifies practitioners to ensure authenticity and standard in that field, so is the revenue agency required to certify those private operators to ensure their genuineness. Accordingly, it was stated that based on the legislation, “the professional certificates can be revoked by the (GRA) Commissioner-General for reasons such as a questionable professional behaviour, which results in irreparable damage to his/her clients.”

The GRA made it clear that it is an offence for any professional to practice their profession without first obtaining a practice certificate. In accordance with Section 39(9)(a) of the Act, it was stated that any person who contravenes the provisions of subsection (1) which is, ‘you must not practice for reward without a certificate, shall on summary conviction be liable to a fine of not less than one thousand, five hundred dollars nor more than three thousand dollars and to imprisonment for a term of six months and in the case of a continuing offence, in addition to such fine, a sum of one hundred dollars for each day the offence continues subsequent to the date to which the conviction relates.’

The Guyana Chronicle understands that previously an increase had been made to the professional certificate fee but this has been challenged by legal professionals and the matter has been before the courts since then. The GRA has stated however, that a person to whom a certificate has been issued by the Commissioner must display the certificate in a conspicuous place at their premises where he practices. “Any Professional who fails to display his certificate in a conspicuous place shall in accordance with Section 39(9) (b), be liable on summary conviction to a fine of not less than five hundred dollars nor more than one thousand dollars and, in addition to such fine, a sum of fifty dollars for each day the offence continues subsequent to the date to which the conviction relates.”

According to the GRA website, 98 persons received professional certificates from March to August last year; three in Corriverton, 13 in New Amsterdam, four from Linden and 78 in Georgetown.