By Omar Bah
The leader of United Democratic Party
UDP Lawyer Ousainu Darboe has lost
his appeal case against the findings of the
Commission of Inquiry into tax evasion
at the Supreme Court yesterday.
The Commission was established in
November 2011 by former Yahya
Jammeh to look into tax evasion and
other corrupt practices of accountants,
legal practitioners, companies, and
private persons, medical practitioners and
institutions required to pay tax to the
GRA.
The Commission found Darboe liable of
tax evasion to the tune of D1, 981, 296.
52 which Darboe appealed against, However yesterday, Justice M.M. Sey
of the Supreme Court ruled that the
Commission of Inquiry was right in
finding Mr Darboe liable for tax evasion.
Although Mr Darboe had contended that
the delay of payment of tax does not
constitute tax evasion, the Supreme
Court supported the decisions of the
Commission of Inquiry which indicates
that Mr Darboe was paying his tax as
arrears for the purpose of nomination in
elections.
The Superior Court also contended that
Darboe was not compliant with the tax
laws and that he has tax arrears which he
failed to pay.
“The Commission of Inquiry was right,
consistent and the findings were
supported by evidence,” Justice Sey
contended.
The court ordered Darboe to pay the tax
arrears he owed.
Darboe had initially appealed against the
decision of the Commission at the Court
of Appeal in 2012 but the Court
dismissed his claims after which he went
onto to made an appeal at the Supreme
Court.
Darboe contended that the Commission
does not have the power to review his
tax; that the power to assess is only with
the Commissioner General of GRA.
But Justice MM Sey adduced that
pursuant to paragraph 3 of the Legal
Notice establishing the Commission and
section 200 of the Constitution, the
Commission has the power to review
taxes. She henceforth dismissed Darboe’s
challenge on the jurisdiction of the
Commission to review taxes.
“The Commission has the power to
assess and reassess the appellant’s
(Darboe’s) tax liabilities. The powers to
assess and reassess is both for the
Commission of Inquiry and the
Commissioner General. The Legal
Notice conferred the Commission the
power to reassess the tax liability
source: Standard Newspaper