THE 17-MONTH-OLD Taxpayer Appeals Department (TAD) is reporting that 47 taxpayers have registered appeals against tax liability since the department opened its doors in early 2002.
Errol Hudson, Acting Commissioner for the TAD, said that, of the appeals that have been brought to the department, decisions have been made in 21 cases. Determinations on the other 26 are still pending.
Mr. Hudson explained that, of seven decisions ending in favour of the taxpayer, six led to reduced liabilities. One person had his tax obligation removed completely.
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However, in the other 14 cases already determined, the TAD upheld the decisions of the two relevant tax department commissioners. The departments were the Taxpayer Audit and Assessment Department (TAAD), which is responsible for the assessment of Income Tax, General Consumption Tax, Transfer Tax and Stamp Duty, as well as Jamaica Customs.
Customs is responsible for assessing and collecting Customs Duty.
Though none have so far been received, appeals may also be made against the decisions of the Inland Revenue Department which is responsible for assessing and collecting contractor's levies and all other taxes.
Prior to the establishment of the TAD, unresolved tax issues were dealt with in the Revenue Court. With the introduction of the TAD, taxpayers can now make their complaints free of cost and may see their cases resolved within six months.
