In news from Magistrate’s Court, lawyers representing the Income Tax
Commissioner and Belize Telemedia were back before Revenue Judge Edd Usher this
morning, quarrelling over business tax arrears, again. The Income Tax Department
has assessed Telemedia and two of its subsidiaries, BTL Digicell and Business
Enterprise Systems Limited to owe just over four point one million dollars for
the months of June and July. But according to attorney for all three companies,
Elson Kaseke, his clients don’t owe any taxes because the Accommodation
Agreement says so, and two, the Tax Commissioner is acting prematurely.
Kaseke submitted that while the taxes may be payable, quote “payable
does not mean pay, it means it is due. This concept that this is ‘a pay
now’ Act is totally misconceived by the very provisions of the Act.”
Rebutting Kaseke’s position, Lois Young, acting on behalf of the Income
Tax Department, made a blanket statement against Telemedia, telling the court,
“This particular taxpayer has no intention of paying taxes unless it is
ordered to.”
In response to the argument that the monies can be held over until the appeals
are concluded, Young pointed to specific sections of the law which states that
assessed taxes are due and payable without further demand and that the Chief
Collector shall enforce collection irrespective of any appeal or review. Tension
was running high in the courtroom and twice Magistrate Usher had to call the
court to order and reprimand the attorneys for breaches of ‘basic court
etiquette.' After hearing closing arguments from both sides, Usher has adjourned
the matter until Thursday morning when he will deliver his decision.
Viewers should note that Telemedia and the other two companies have filed an
appeal against the amount to the Income Tax Appeals Board and have alsosubmitted
separate appeals in the Supreme Court challenging the enforcement procedure
being used by the tax department as well as the previous payment orders made
by the Revenue Magistrate.