Latest update September 17th, 2026 10:25 AM
Re-migrant wins tax exemption case against GRA
…high court rules authority acted unlawfully
(Kaieteur News) – Justice Sherdel Isaacs-Marcus on Friday ruled that the Guyana Revenue Authority (GRA) acted when it denied tax exemptions to re-migrant Bibi Mohamed, declaring the agency’s conduct arbitrary and without legal foundation.
The judge also found that the authority exceeded its powers by imposing additional requirements not mandated by law.
In a statement, Mohamed’s attorney, Siand Dhurjon, said the court rejected GRA’s insistence that his client provide proof of source of funds before being granted tax concessions on a motor vehicle.
Guyana Revenue Authority (GRA) headquarters in Georgetown
The court declared that the conduct of the GRA was “arbitrary, ultra vires, unreasonable, irrational, unfair, an abuse of power, whimsical, capricious and without any legal foundation or authority” in its denial of the exemptions owed to Mohamed.
Counsel argued that once that status was granted, the GRA’s role was purely administrative — to process and give effect to the statutory concessions.
However, the Customs Act requires such exemptions to be utilised within six months. Dhurjon said the GRA delayed the process by repeatedly demanding bank statements, tax returns and other “source of funding” documents on at least three occasions — requirements he maintained are not prescribed by law.
Although Mohamed submitted all requested financial records in August 2024, court documents show that she was later informed, on April 2, 2025, by Deputy Commissioner Gavin Low that her request was being refused because too much time had elapsed.
In affidavits before the court, the GRA contended that it had authority under anti-money laundering legislation to request additional documentation. However, the court noted that the authority failed to identify any deficiency in Mohamed’s application, particularly after she complied with its requests.
Justice Isaacs-Marcus issued orders of certiorari quashing both the additional requirements and the refusal of the exemptions. The court also granted mandamus compelling the GRA to approve all applicable exemptions within 14 days of Mohamed submitting a vehicle quotation and to take all necessary steps to clear and release the vehicle upon payment of the properly applicable taxes.
Costs of $600,000 were awarded to Mohamed, payable by March 27, 2026.
In an invited comment, Dhurjon welcomed the ruling, stating that his client sought nothing more than equal treatment under the law. He added that it was regrettable that the GRA continues to engage in conduct previously condemned by the courts, noting that similar matters are currently pending.
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