Tax appeal chairman: Human rights must be respected

CHAIRMAN of the Tax Appeal Court Anthony Gafoor said it is necessary to protect individuals’ rights with regard to tax collection.

At the ceremonial opening of the new law term of the Tax Appeal Board at Frederick Street, Port of Spain, he said one must recognise the importance between human rights and taxpayers’ rights.

The US for example, he said, through their Declaration on Taxpayers’ Human Rights, has emphasised that fair, equitable and legitimate taxation schemes are important to the protection of human rights and national development.

“It is timely to remind those involved in such processes of the need for fairness and objectivity in such matters.

“Taxpayers’ charters and statements of practice in other jurisdictions give some comfort as to how the law may be applied in particular circumstances so as to protect taxpayers.”

In this jurisdiction this area has not been addressed in any meaningful way, he said.

“The emphasis appears to have been heavily based on seeking to penalise taxpayers by imposing penalties and interest on outstanding tax liabilities.”