Tax Appeal Board wants more money, new name

Chairman of the Tax Appeal Board Dr Anthony Gafoor says the money given to the board to run its affairs is insufficient.

The Tax Appeal Board is a court which hears complaints and appeals regarding the decisions and rulings of the taxation authority.

Speaking at it 57th opening, Gafoor noted that it has been allocated $9.9 million or just 0.01 per cent of the national budgetary spend.

He contrasted the allocation with the court’s economic importance and the money it generates in tax judgments.

“The nature of the work that is done by the court and the quantum and figures run into billions of dollars. It is inconceivable how such an organisation can effectively operate with such a limited budget given the significance of this court to the national economy, particularly the energy and business sectors.”

He added, “Surely the powers that be must take notice that a Superior Court of Record that has been in existence for 57 years cannot effectively function on 0.01 percent of government expenditure, particularly since most of the allocations are for recurrent costs such as salaries, rent and security.”

Gafoor said increased funding will allow it to improve its technology and the services on offer to the public.

“In terms of the upgrading and installing of the IT infrastructure to make the Board on par with other courts, (a lack of funding) has greatly hampered our ability to harness modern technology to provide an enhanced service to the taxpaying public.”

He said the court also needed funding for training and improved remuneration packages if it is to remain competitive and modern.

Gafoor also called on the government to implement the updated Tax Appeal Board legislation to allow for the board to be renamed.

He said the changes, which were drafted in 2020, will allow a greater appreciation, by members of the public of the court’s authority and independence.

“The name 'Tax Appeal Board' is a title which, for over five decades, has negatively impacted on the perception of this court as part of the Board of Inland Revenue. Notwithstanding the proposed Revenue Authority, we feel strongly that the time is long overdue for the court to be formally renamed as the Tax Appeal Court.”

Gafoor said the number of matters before the court means there is a need for more staff and a larger workplace.

“We do have a fair amount of litigation before us, but we are constrained by the space that we have. It was indicated to us that we might be able to move to the waterfront, but that hasn’t materialised, so I guess we wait to see whether or not some other space will be made available to us”

Gafoor said he believed the board, given that it is a specialist court, deserves more government support.

“These specialist superior courts of record were created for a reason…with specialist expertise in fields such as tax, equal opportunity, environmental and industrial relations...It is high time that courts such as the Tax Appeal Court should be given the additional support and recognition which is warranted after 57 years of unbroken service to the people of Trinidad and Tobago.”