Latest update June 16th, 2026 12:40 AM
HAS THE OBJECTIVITY OF THE GRA BEEN COMPROMISED?
The litmus test for a conflict of interest was established in the Pinochet Case. In that case, it was discovered that the presiding judge had once been a member of Amnesty International, an international human rights group. Amnesty International was opposed to the atrocities of the Pinochet regime.
While no evidence was adduced that the judge in question had been part of any anti- Pinochet campaign, by mere virtue of the fact that he was once part of a grouping that had at one time opposed human rights excesses in Chile was sufficient to raise the likelihood of bias. This was the basis for the challenge against the judge who was being accused of being in a conflict of interest by presiding over the case.
It has become the litmus test of conflict of interest. There is no need to establish actual bias, simply the likelihood of bias is sufficient for there to be a conflict of interest.
I raise this principle in relation to the emails that were purportedly written by the Commissioner General of the Guyana Revenue Authority. It is necessary that there be a commission of inquiry into this matter because if those emails did emanate from the Commissioner General, then the issue becomes not just one of a breach of confidentiality. The main concern is not just the threat in one of the emails to “pursue” Glenn Lall. If in fact those emails came from the Commissioner General, then the main issue is whether he has not compromised his objectivity by the statements that he had made in them.
I will explain. It is the Commissioner General who is required under law to make assessments of taxpayers’ liabilities. In making such assessments, the Commissioner General is required to be objective.
However, if you read the contents of the mails, it is clear that the author is not too enamored by Glenn Lall and Kaieteur News. In fact, very caustic language is used to describe Lall and the newspaper. These views are not just views that are privately held by the author. They have, through the emails, been put down in black and write electronically. They are part of a record. If they did emanate from the Commissioner General, they represent his views of Glenn Lall and the Kaieteur News and can be used to challenge the objectivity of any assessment done by the Commissioner General on Lall or Kaieteur News. By virtue of these emails, if authenticated, the Kaieteur News and Glenn Lall can contend that there is a likelihood of bias should the Commissioner General be asked to pronounce on any assessment done on them. In other words, they can say they if the emails are genuine, then this disqualifies the Commissioner General from making any assessments on either Lall or Kaieteur News.
This is why I am insisting that a commission of inquiry needs to be launched into these emails. It needs to be launched to inquire whether the emails did emanate from the Commissioner General. Secondly to determine whether there was any breaches of the law in relation to the information shared in the emails. Thirdly, whether there was any breach of the oath of confidentiality and secrecy. Fourthly, whether the emails suggest any political pr personal vendetta being pursued; and fifthly whether any public office holders have compromised their positions by their participation in these emails.
If the government is serious about having an independent and professional tax administration it would not wish to have these five major concerns swirling indefinitely around the Guyana Revenue Authority. It would be interested in addressing them.
It makes little sense now for the international donor community to be funding reforms within tax agencies, unless concerns about the independence and impartiality of the tax administration are addressed.
The government is not going to address these concerns unless this is demanded by the international community. The government is also being accused of being in “this thing together”. As such it is for the international community to put on pause any assistance to the country’s tax agencies until such time as the concerns over the impartiality and independence of the tax agency are addressed through a commission of inquiry.
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