{"id":1735,"date":"2017-01-08T00:00:51","date_gmt":"2017-01-08T04:00:51","guid":{"rendered":"http:\/\/www.chrisram.net\/?p=1735"},"modified":"2017-01-09T09:01:06","modified_gmt":"2017-01-09T13:01:06","slug":"pppcs-income-tax-act-amendment-is-also-unconstitutional","status":"publish","type":"post","link":"https:\/\/www.chrisram.net\/?p=1735","title":{"rendered":"PPP\/C\u2019s Income Tax Act amendment is also unconstitutional"},"content":{"rendered":"<p>The Stabroek News of Friday January 6, 2017, reported that two parliamentary representatives of the PPP\/C criticised but abstained from voting on an amendment to the Value-Added Tax giving the Commissioner General the right to prevent persons, through the Chief Immigration Officer, from leaving the country once they owed VAT.<\/p>\n<p>And in the letter columns of the Stabroek News of January 7, former Attorney General, Mr Anil Nandlall returns to the issue with a reasoned argument whether the amendment violates the Constitution and is therefore void (\u2018Section 45 of the VAT Act is unconstitutional\u2019).<\/p>\n<p>This is interesting because in 1993 then PPP\/C Finance Minister, Mr Asgar Ally inserted by way of an amendment to section 71 of the Income Tax Act a new provision that is arguably more dangerous than the APNU+AFC\u2019s amended VAT provision. Taking Mr Nandlall\u2019s argument, it means that the PPP\/C\u2019s amendment to the Income Tax Act is, at best, on the same tenuous constitutional ground as the APNU+AFC\u2019s amendment to the VAT legislation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Stabroek News of Friday January 6, 2017, reported that two parliamentary representatives of the PPP\/C criticised but abstained from voting on an amendment to the Value-Added Tax giving the Commissioner General the right to prevent persons, through the Chief Immigration Officer, from leaving the country once they owed VAT. And in the letter columns &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.chrisram.net\/?p=1735\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;PPP\/C\u2019s Income Tax Act amendment is also unconstitutional&#8221;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[9,6],"tags":[167,270],"class_list":["post-1735","post","type-post","status-publish","format-standard","hentry","category-legislation","category-taxation","tag-constitution","tag-taxation"],"aioseo_notices":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","wps_subtitle":"","jetpack_shortlink":"https:\/\/wp.me\/p3L0nt-rZ","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.chrisram.net\/index.php?rest_route=\/wp\/v2\/posts\/1735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.chrisram.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.chrisram.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.chrisram.net\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.chrisram.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1735"}],"version-history":[{"count":1,"href":"https:\/\/www.chrisram.net\/index.php?rest_route=\/wp\/v2\/posts\/1735\/revisions"}],"predecessor-version":[{"id":1736,"href":"https:\/\/www.chrisram.net\/index.php?rest_route=\/wp\/v2\/posts\/1735\/revisions\/1736"}],"wp:attachment":[{"href":"https:\/\/www.chrisram.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.chrisram.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.chrisram.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}