Two pieces of tax legislation which were passed in the House of Representatives on Wednesday could be challenged in the courts in the wake of concerns about their constitutionality.
Opposition Spokesman on Finance, Audley Shaw, is conducting a review to determine whether the Bills breach the Constitution. Mr Shaw has raised questions about the Tax Collection (Miscellaneous Provisions) Act and the Tax Penalties (Harmonisation) Act which seek to give certain government agencies more power.
He argues that the Opposition is not ruling out court action to get the matter resolved as its exceedingly dangerous legislation. Under the provisions, assets could be transferred to the State, as the Commissioner-General of Tax Administration Jamaica (TAJ) receives additional powers.
Meanwhile, Mr. Shaw has outlined the specific issues he has with the legislation. Chief among them is the ability of the TAJ boss to register a certificate of tax with the Supreme Court. This would have the same effect as a judgment of the court.
He believes this eliminates the judiciary from the process and does not allow for due process or the seperations of powers that are protected by the Constitution.
And Chair of the Taxation Committee of the Jamaican Bar Association, Debbie Ann Gordon, has also raised concern about the legislation. She has described some of the provisions as draconian, and may give too much power to TAJ. Ms Gordon has expressed concern about the ability of the Commissioner General to lodge a certificate which would act as a court judgment. This she argues eliminates the ventilation of the matter in the Court, and is unfair to those being assessed.
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New pieces of legislation could be challenged in court
