‘Post-clearance assessments critical’ – President Ali weighs in on ruling by Justice Gino Persaud 

President Dr Irfaan Ali disagreed with the recent ruling by Justice Gino Persaud in the luxury vehicle tax case involving the Guyana Revenue Authority and Azruddin Mohamed, stating instead that post-clearance assessments are critical.

Justice Persaud last week ruled that the GRA could not legally assess imports after they were cleared and taxes paid, though the revenue authority showed that fraudulent documents were presented. However, Chancellor of the Judiciary (acting) Roxane George on Monday ruled that the authority could impose post-clearance taxes in a case involving businessman Zhangzhen Yu and the GRA.

According to the President, post-clearance audits and assessments are not novel initiatives but ones that are crucial to the customs architecture. And he said Justice Persaud’s ruling inhibits the GRA from recovering taxes rightfully owed to the State and opined that many challenges could arise out of such a ruling.

As such, he welcomed the Chancellor’s ruling and expressed satisfaction that the GRA would be appealing Justice Persaud’s ruling.

“Justice George’s ruling brings clarity to an area of significant public interest,” President Ali affirmed in a Facebook live on Wednesday night.

Like the President, Attorney General Anil Nandlall SC disagreed with Justice Persaud’s ruling. In a recent interview with the News Room, Nandlall said Guyana’s laws allow the GRA to conduct post-clearance assessments several years after taxes have been paid, and to go after taxes believed to be owed.