Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698070569091.pdf (Guyana)
GUYANA Report of The Commissioner of Inland Revenue for the year ended 31st December, 1981 CONTENTS Letter of Transmittal Summary Departmental Organisation {a) Mission {b) Structure & Management (c)Staffing & Training Functions and Legislation The Years Work -Tax Collected Figure 1 -Collections 1976 to 1981 Refunds and Collections of Taxes Tax Assessed Objections and Appeals Composition of the Boards of Review Field Audit and Investigations Tax Exit Section Estate Duty Licence Revenue Division Cost of Administration Computerization & Tax Administration TABLES AND APPENDICES: APPENDICES � l 2 2 2 3 4 & 5 6 5 & 6 6 7 7 8 &.
9 10 10 11 12 12 13 13 A B Chart Organisation 14 Permanent Pensionable 15 Establishment TABLES: ( .. ) Staff Movement {I:0 Tax Assessed {II I) Objections (IV) (V) Appeals Tax Aeaessed - Field Audit (VI) Tax Exit Certificates (VI I) Gross Revenue Collections -Licence Rave�ue Division (VIII) (IX) Gross Revenue Collection s Budget Estimates & Actual Collections (X) Net Revenue Collections - 1981 (XI) Budgeted and Actual Revenue 1981 - Licence Revenue Div.
(XI I) (XIII) New Registratio�s and Vehicles in Operation Cost of Administ�ring th� Department 4 7 8 9 11 11 12 16 17 18 18 19 20 PAGE l REPORT OF THE COMMISSION[R JF INLAND REVENUE FOR THE YEAR ENDED 31ST DECEMBER, 1981. ooouoooooo 000000 ODO 0 Cde Secretary to the Treasury, I have the honour to submit the Report of the Inland Revenue Department for the abovementioned year.
COMM!S � REVENUE, a SUMMARY PAGE 2 performance The Inland Revenue Department's in 1981 was very good despite set backs caused by inadequate total number of vacancies computers aggravated Revenue Collection 1980 an increase $16.3 (M) over the revised budgeted are still not functioning by the lack of a constant of 33.3 (M) over 1980.

This is an excess of of $233.3 (M).

1981, was 94.

The and this is further supply of electricity.


in 1981 was $249.6 (M) against $216.3 (M) in a�.at 31st December, collections properly staff.

The The The average work force was 275 or 74.5% of the to fill existing vacancies of 369.

Request was made to the Public Service establishment Commission these will be filled in 1982.

In spite of the inflationary trend the Department $2.6 (M) which is 1.04 percent of the gross revenue collected.
and it is hoped that 53 of was able to hold its cost of Administration at INLAND REVENUE DEPARTMENT MISSION 1.

The impartial administration of the Taxation Laws of Guyana in the interest of the people of Guyana • 2.

Efficient assessment and collections of revenue.

3.

To maintain relationships high ethical standards regional at national, in all our dealings levels.

and international or 4 • To give efficient public.

and courteous service to the taxpaying 5.


To maintain efficient administrative and technical skills through selective training of staff at various levels.

6.
6.

To develop, encourage life of the communities particularly and National in the areas of Tax Education, Defence • and improve our involvement in which we are operating in the Sport, Culture ... 3 PAGE ORGANISATION STRUCTURE AND MANAGEMENT The Department is administered by a Commissioner responsible by a Deputy and three Assistant Revenue assisted directly Collections at Appendix headed by ,a Licence Revenue Officer and a Senior Inspector re.spectively.

and Administrative "A".


The Licence Revenue and Estate Duty Divisions of Taxes for the day to day administration Divi'sions organised are as set in the Chart of Inland who are Lommissioners of the Companies, LOCATION OF OFFICES The Department's offices are locnted as follows:- (1)HEAD OFFICE LAMA HA &.

EAST STREETS, GEORGETmi/N This houses the office of the Commissioner of Inland Revenue.
The other Divisions located here are the Companies, Field Audit and Investigation, Personnel Duty, Entertainment and Legal.

(2)GENERAL OFFICE G.P.D.

BUILDING, GEORGETOWN the Deputy Commissioner, Data and Electronic This office houses the Collections Processing tive Divisions, Sole Traders (Self-Employed), Tax Exit Units.

also the Registry, and P.A.Y.E.

Unit, Estate Duty and Administra­ (3)BOARD OF REVIEW CAMP STREET, GEORGETOWN This office houses the two Boards of Review.
A Senior Inspector of Taxes is in charge who is assisted preparation of appe�l cases for hearing.

by oth�r staff in the (4)LICENCE REVENUE OFFICE -SMYTH & PRINCESS STR[CTS This office houses the Licence Revenue Officer and his staff charged with the direct administration Th�re is a branch in New Amsterdam with the responsibility tolls on the Corentyne of collecting Highway.

of the Division.
of the Division.

charged the (5) NEW AMSTERDAM -VRYMAN'S ERVEN OFFICE (6) co,rnIVERTON (7)LINDEN This office is h�aded by a Senior Inspector of Taxes, and renders service to taxpayers from Abary River on the West resident Berbice Coast of Berbice, New Amsterdam, Coast.

River, and to Whim on the Corentyne This office is headed by an Inspector Taxes and provides service to residents on the Upper Corentyne Polder, and the Corentyne including River.
Black Bush of This office is headed by an Inspector Taxes and caters for residents Tmm of Linden/\-Jismar River.

of in the Mining and Upper Dem1.

::rara ------000000----- STAFFING PAGE 4 The top Administrative wsre in the Deportment held by the following officers posi�ions during 1981.

1.

2.

3.

4.

5.

6.

CDES E.E • Heyligor Commissioner of Inland Revenue G.5.
Wong Deputy Commissioner of Inland Revenue L.A. Atherly Assistant Commissioner of Inland Revenue c. Minkoo c. Whyte Assistant Lammissioner of Inland Revenue (Ag.)

-ala- L. Romalho Licence Revenue Officer 7. s. McKenzie Proper Officer Estate Duty.

----OoO---- STAFF ESTABLISHMENT AND STAFF MOVE�ENT The Staff Establishment of the Department amounts to 369 positions Pensionable.
"B" • Appendix of which 215 arc Permanent and Pensionable positions The Permanent Pensionable are shown at while 154 are Non­ TABLE I MOVEMENT OF STAFF AND TOTAL ADMI NI STRATI \JE TECHNICAL CLEnICAL No.

of Staff Recruited 26 - - 31 GRADES 1981 1980 1981 1980 GRADES OTHER GRADES 1980 i 1981 1980 1981 - - 31 26 I No.

of Staff Resigned/Released 23 17 - 4 7 3 16 10 No.

of Staff Transferred No.


of Staff Dismissed 3 3 Total Departures 29 7 - - 1 - 2 7 25 - - 49 - 4 - 3 3 22 8 6 21 39 Net Increase/ Decrease 2 ( 23) ( 4) ( 8) ( 6 ) 10 39 TRAINING PAGE 5 OVERSEAS: Four Officers of Southern California returned to Guyana.

in 1981.

They have all went for short Courses at the University LOCAL: During 1981 six (6) Officers successfully II Examinations the Taxation Taxation already been recommended and three (3) passed the have I Examinations.
The nine (9) Officers for promotion.

completed FU�!CT IONS: ----OOooQO---- The Inland Revenue is charged with the responsibility of under the various administering Acts detailed the following below: Taxes Duties, Licences TAX, DUTY & LICENCE LAWS OF GUYANA Income Tax Income Tax Act, Chapter 81:Ul, Income Tax (In Aid of Industry) Act Chaµt�r 81:02.

Corporation Tax Corporation Tax Act Chapter 81:03.


National Development Surtax National Development Surtax Act, Chapter 80:01 Capital Gains Tax Capital Gains Tax Act, Chapter 81:20.

Estate Duty Estate Duty Act, Chapter 81:23.

Travel Tax Tax Act, Chapter 80:01.

Travel Voucher Tax Travel Voucher Tax Act, Chapter 80:09.

Professional Fees Tax Act, Chapter 80:01.

Motor Vehicle Licences Motor Vehicle And Road Traffic Act, Chapter 51:02.
Other Vehicle Licences Miscellaneous Licence Act, Chapter 80:04 Pu re ha ea T fix.

Motor Vehicle Chapter 51:02, Purchase Order and Road Traffic Act, Tax (Motor Cars) Road Toll Fees Roads Act, Chapter 51:01.

Pools Tax Tax Act, Chapter 80:01.

Miscellaneous Taxes Miscellaneous Licence Act, Chapter 80:04.

Steam Boilers Act, Chapter �5:04 Huskters Licencing Chapter 91:06. and Control Act, Rice Factories Act, Chapter 95:05.

Coconut Production Control Act, Chapter 69:05.

Balata Act, Chapter 60:07.


Soap Act, Chapter 91:25.

Pawnbroking Act, Chapter 91:25.

Auctioneers Act, Chapter 91:07.

NEW LEGISLATION Changes made in the Tax uegislation for 1981 were as follows:- (a) Order No.

26 of 1981 amended the Travel Voucher Tax payable on Airline Tickets from 20% to 30%.

(b) Regulation No.

2 of 1981 increased the Travel Tax from $10.00 to $25.DD.

( C)The Tax Bands in respect of Personal Income Tax were revised.

(d) Regulations and No.


4 of 1981 made under the Motor Vehicles fees the Licences 51:02) increased Road Traffic Act (Chapter for Motor Vehicles.

(e) Regulations (Chapter Linden Highway.

the Roads Act, No.

5 of 1981 made under 51:01) increased the Tolls payable on the Soesdyke/ (f) Regulations No.

7 of 1981 made under the Roads Act, (Cho�ter 51:01) increased the tolls payable on Highway.

the torentyne (g) Act No.

7 of 1981 increased the Licences paid by Business places etc.
TAX COLLECTED Gross Revenue Collected by the Department increased from $216.3(M) in 1980 tq $249.6{M) an increase of 33.3(M).
REVENUE CHANGES FROM 1976 TO 1981 250M T"""------------------------------------------1 250M 200 100 D $144.7M $143.5M '$98M $17D.7M 200 100 D 1976 1977 1978 1979 1980 1981 PAGE 7 OTHER TAXES INCOME AND CORPORATION TAXES REFUNDS AND NET COLLECTIONS During th8 year 1981 refunds of taxes totalling from Gross Collections $2.9 (M) of �249.6 (M) were paid and when subtracted total net collections of $246.7(M) was realised.
TAX ASSESSED Tex assessed in 1981 totalled $102 (M) as against $125.9(M) in 1980 and 1981. in 1980.
Table II shows the breakdown of tax assessed TABLE I I TAX ASSESSED COMPANIES INDIVIDUALS TOTJ\L 1980 1981 1980 1981 1980 1981 000 000 000 ODO ODO DOD Income Tax Corporation Tax 45,613 33,578 10,240 20,926 55,853 54,504 62,768 44,049 - - 62,768 44,049 National Surtax Development - - .. 903 2,298 903 2,298 Property Ta>.< 6,065 68.5 20 215 6,085 9U[J Capital Gains Tax 251 Withholding Tax 2 lSE;l - 30 130 281 28£1 8 18 10 18 114,699 78,470 11,201 23,587 125,900 102,057 OBJECTIONS AND APPEALS PAGE 8 Taxpayers to assessment s, Chapter 81: 01. continued conferred The objections to exercise by Section 78(2) of the Income Tax Act, the right to objEct lodged centred around: (1)Disputes over the interpretation of the Tax Law.
(2)Disputes over the admissibility items of expenditure deemed computing chargeable income.

deductable of particular in In 1981 there were 1213 objections registered as against 1139 in 1980.

The Table below shows the picture as regards objections.
TABLE III OBJECTIONS BY TAXPAYERS COMPANIES INDIVIDUALS TOTAL � (TRADERS EMPLOYEES) 1980 1981 1980 1981 1980 1981 Unfinalized at the beginning of the year 205 140 5954 6493 6159 6633 Registered year during 147 200 992 1013 1139 1213 392 340 6946 7506 7298 7846 Finalised year during 212 55 453 --·-·----- - 561 665 616 Un finalized end of year at the - 140 285 6493 6945 6633 7230 A'F'PEAl.5 ;, I - _. Taxpaye,rs who are dis.setisfied �relas.they rel��e to th�ir objecti�ns decisions have· a fi�ht �o ap�eal �o �ither t�e· Board of Review or Judge in Chamb��s.
During the year 1981 there were 12 appeals registered with the Commissioner's tb assessments to a and ·3.4 c-asos settled.-.

The ·details are shown below.

0 TABLE tV APPEALS BY TAXPAYERS COMPANIES 1980 1981 1980 1981 1980 1981 1980 1981 TRADERS EMPLOYEES TOTAL I Unsettled bt.ginning year at the of the 8 30 63 REgistered Year during 23 4 .

31 34 12 .

75 .. .

30 1 6 72 66 .

.

B - 43 12 .


.. 6 .38 9 , .. 6 ll5 78 Nul'llb11r of cases settled du·ring yea:;: l 3 45 ·26 3 5 49 34 �t t�e Unsettled end of year : 30 31, .

30 - .

,- 12 6 \ l 66 44 -- HOW SETTLED, NO PERCENTAGE 1980 1981 1980 198'1 Withdrawn 1.i 2 - 23 5.88 ·- In favour of Revenue 26 21 53.

61.
61.

77 In favour of Taxpayers l 2 2 5.88 Partially Taxpayers in favour of Refused 11 9 22 26.47 - - - - 49 34 lUU 100 COMPOSITION OF THE BOARDS OF REVIEW PAGE 10 There continued to be two Boards of Review as in was appointed in 19Bl to succeed the late 1980.

A new Chairman R.S.

Miller (Ueceased).

She is Cde Elvy Edwards, Atturney-at-Law.

The Composition of the Boards was as follows:- BOARD I Miss Elvy Edwards Chairman Messrs. S. F. Lashley Member Shree Chand Member BOARD 2 Messrs. s.I.
Seymour Chairman C.L.

Kranenburg- Member M.A.

Haynes Member E.M.G.

Wilson Member Mrs. H. Elea1er Cunningham -Member, ----000---- FIELD AUDIT AND INVESTIGATIONS of Inland Revenu� (Companies) stated is supervised by the who is This unit as previously CommissiLner to the Commissioner Assistant accountable of investigations supplied examined.
It is expected substantial additional a number of taxpayer's taxes, carried out and of Inland Revenue, On the basis Third Party information Tax Returns have been thoroughly that the Department should collect During the year the P.A.Y.E.

to this unit carried out a campaign certain Private Sector Companies have been making incorrect from employees wages and salaries.

Inspectors attached that anci it was discovered and Public Sector Corporations tax deduction s under P.A.Y.E.
system Two Public Sector Corporations have been making deductions from employees P.A.Y.E.

the amounts to the Inland Revenue Department.

The amount involved is about two million dollars ($2.M).

The work of this unit has been hampered by the lack of staff.

In spite of the various constraints TABLE V • some measure of success was achieved and not paying in emoluments as shown in TABLE V PAGE 11 YEAR FINANCIAL 1980 19Bl No.

of cases on enquiry list l7B 151 No.

of cases completed 6 No.


of Additional ments Assess- 12 2 8 Amount of Chargeable Income $709,930.

!o803,475.

TAX ASSESSED Income Tax Tax Corporation N.D.S.

� i 419,144.

21,BBB.

554,371.

- 9,544.

40,174.

(a)Total 450,576.

594,545.

Net Property Assessed 1,675,000.

� 540,533.

Gains Assessed - - Chargeable TAX ASSCSSED Property Tax Capital Gains Tax 23,170. ! '

3,905.

- ( b) Total 23,170.

3,905.

Total Tax Assessed (Ac.. B) 473,746 590,450.


TAX EXIT SECTICN This S ection worked very hard to meet the demands of the ever growing travelling publ�c.

Certificates totalled 133,764 against 123,586 in 19BO.
issued TABLE VI TAX EXIT CERTIFICATES TYPE OF CERTIFICAT(S T OTAL G/TOWN OFFICES BRANCH 19BO _ .19Bl 19BD 1981 19BD OFFICES 19Bl A (Valid to the end of the year) B06 1,335 614 B31 19� 504 B (Valid for one month) 122,618 132,319 82,352 85,664 40,266 46,655 C (Exemption) 52 11 52 11 - - E (Group) 110 99 105 91 5 8 123,586 133,764 83,123 06, 597 40,'163 47,167 ESTATE DUTY PAGE P A Senior Inspector of Taxes continuad to function as Proper Officer under the Estate Duty Act.
In addition responsibility of Covenant submitted number of Declarations made of Pension Schemes, and fleeds and the for approval.

Estate Duty coll�cted for the examination are shown below: he had the Duty Collected $1,564,918.

$2,318,636.

Number of Declarations made 1,633 1,189 LICENCE REVENUE DIVISION This division administered duties road toll fees, and purchase from various lic�nces/duties and other licences, Gross Revenue Collections of actual collections Tables VII and XI respectively.
Gross collections i12.3 (M) against $9.4 (M) in 1980. figures are shown at in 1981 was relative to budgeted the collection of Motor Vehicle, tax on cars.
and comparison TABLE VII COMPARATIVE GROSS REVENUE COLLECTIONS TYPE OF DUTY LICENCE 1980 1981 INCREASE/DECREASE ODO ODO DOD PERCENTAGE Motor Vehicle and other Licences and duties 6,550 B,542 l, 992 30.41 Purchase Tax 651 1,259 600 93.40 Road Toll Fees Linden 485 523 30 7.83 Foes Road Toll Corentyne l, 723 2,029 306 17.76 9,409 12,353 2,944 31.30 NEW VEHICLES REGISTERED AND VEHICLES IN OPERATION IN 1981 In 1981 there were 2157 new registration of vehicles against 1,804 in 1980, a not increase in 1981 amounted 968.
Table XII set out the various categories registered in op8ration and vehicles in 1900 and 1981 • to 70,324 against 69,3�6 in 1980, a net increase of of 353.

Vehicles in operation of new vehicles PAGE 13 COST OF ADMINISTERING THE DEPARTMENT The cost of running the Department in 19Bl totalled �2,657,552.

of the cost of collections representing is shown at Table XIII.

1.04% of gross revenue collected.


Details COMPUTERIZATION AND TAX ADMINISThATION The IBM Computer continued be manned by the Data Processing There continued ments, but problems and other technical Data Processing statistical this report these programmes the Guyana Electricity of the Departm8nt.

in 1981 as in 1980 to Unit of the Public Service Ministry.

in the processing to be some improvement are still being experienced difficulties.
The Department was promised by the of assess­ in terms of programming Unit to have ready in 1981 the Data for Administrative purpos8S programmes to collect •.

At the time of writing are not yet completed.

Load shedding the work to interfere with continue Corporation by ----000000---- -I".
• \ APPENDIX "B" PAGE 15 PERMANENT ESTABLISHMENT -PENSIONABLE EST ABU SHMENT SCALE 1981 Commissioner of Inland Revenue Deputy Commissioner of Inland Revenue Assistant Commissioner of Inla�d Revenue Senior Inspectors of Taxes Supern�merary Inspectors of Taxes Inspectors, Inspectors of Taxes Assistant Inspectors and Trainee Inspectors Assistant Inspectors Trainee Inspectors Licence Revenue Officer Chief Accountant Accountant Deputy Licence Revenue Officer .Personnel Officer II Toll Superintendent Statistical Officer Assistant Accountant Senior Clerk Deputy Toll Superintendent Inspector of Cinema A40 A33 A29 A26 A24 A24 Al7 Al2 A26 A26 A21 A21 A20 Al9 Al6 Al7 Al7 Al7 Al4 Clerical Establishment (Confidential Secretary 1) (17 Cl�rk III General) ( 2 Accounts Clerk III) (32 Accounts Clerk II) (35 Clerk II General} (19 Clerk· Stenographers) Senior Revenue Investigator Driver Mechanic Adjuster of Scales Weights Revenue Runner Revenue Collector Al2 AlO AlD A 8 Al2 l l 3 6 2 67 l 1 1 l l l l 5 8 1 l 106 1 1 l 4 - 215 TABLE: Ill II PAGE 16 GROSS REVENUE COLLECTED TYPE OF TAX PERCENTAGE 1980 1981 INCREASE/DECREASE AMOUNTPERCENTAGE - % 000 000 ODO % Income Tax: Self E mployed 1.68 3,626 3,934 306 8.43 Companies Others .
21.76 47,050 48,062 1,012 2.15 25.50 55,126 73,140 3,615 6.55 Withholdin<;J Tax 3.02 6,534 8,951 2,417 36.99 Corporation Tax 29.88 64,596 58,741 8,544 13.22 Tax Property Estate Duty 1.13 2,447 3,587 1,140 46.59 o.72 l,5b5 2,318 753 48.11 Travel Tax 0.41 893 2.060 1,167 130.68 Capital Gains Tax 0.11 234 Surtax (Premium Tax) 0�13 275 Policy Surrender Tax 0.10 223 Professional Licence D.03 62 58 281 259 299 20.08 I 47 I -16 - 5181 -4 - 6.45 76 34.08 Travel Voucher Tax 3.68 7,950 15,656 7,706 96.93 National Surtax Development 6.58 14,230 17,142 2,912 20.46 t Duty Entertainmen 1.00 2 ,l6b 2,853 685 31.60 L.R.O.
Motor Vehicle Licences 2.30 4,955 5,807 852 17.19 Other Vehicle licences 0.002 6 9 3 SO.OD Trading Licences D.13 �89 805 516 178.55 Misc.

Lictlnces 0.01 23 11 91.67 Purchase Tax MV &.

R. T. Act 0.22 651 1,259 608 93.40 0.59 1,283 1,893 610 47.54 Tolls Soesdykc/Linden 0.22 485 523 38 7.83 Tolls Corentyne 0.80 1,7d 2,029 ·l.J.C.

Fees 0.002 5 3 306 17.76 -2 -40.00 - GRArJD TOTAL 100 216,390 -249,692 33,302 15.39 ORGANLS!\TIOIT CHA.RT -!NL.

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�RIFIC \TIOIJ \& R�CONCILIATION :- �-f;CH:\NIC LI-BILITY I • S !, L \IlI"S & V.XP"f IDTTU'.lct TAX .,...UTS �1!

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I ( • [lliDTI�:it--( -------------- --·------·--·-···--·--------·-····- PROPOS;�} 1 L_��::9UIDO ---r _j l__ LI:0_1N _ CO'.JT_ (PROPOS�_) _ _J I 1---------- .. -·-- � I · lE�J A!£'ERI3AM BRANCH OFFICES - ' TABLE IX PAGE 17 INLAND REVENUE DEPARTMENT -1981 BUDGET ESTIMATES AND ACTUAL COLLECTIONS - (REVISED) BUDGET ACTUAL VARIANCE HEADS OF REVENUE ODD ODO DOD --·- Income Tax -Self Employed 3,909 3,�34 + 25 Income Tax -Companies 49,633 48,062 Corporation Tax 70,881 73,140 + 2,259 Withholding Tax -(Companies) 4,064 B,951 + 4,887 Income Tax -Others 53,427 58, 741 5,314 Net Property Tax 4,200 3,587 Estate Duty 2,142 2,318 Entertainment Duty 2,550 2,853 Licences - Motor Vehicll::ls s,600 5,807 - 613 + + + 176 303 207 Licences -Other Vehicles 10 9 .
- l Licences - Trading 413 BOS + 392 Licences -Miscellaneous 12 23 + 11 Travel Tax 2,015 2,060 Capital Gains Tax 252 281 Premium Tax (Surtax) 314 Tax Policy Surrender 244 259 299 Professional Fees 53 58 + 45 + 29 - 5 + + 55 5 Travel Voucher Tax '� Nation.al Surtax Development 14,134 15,656 + 1,522 14,783 17,142 + 2,359 Purchase Tax 700 1,259 559 Tolls Soesdyke/Linden 500 523 + 23 Tolls Corentyna Highway 2,189 2,029 Motor Vehicles&.
Road 1,342 1,893 Traffic Act (D.C.) 6 3 - 160 + 551 - 3 TOTAL 233,373 249,692 16,319 TABLE X TABLE - NET REVENUE -1981 COLLECTIONS - TYPE OF TAX GROSS NET COLLECTIONS REFUNDS COLLE CTI DNS ;ooo l)uoo $000 PAGE 18 I Income Tax� N.D.S.
127,879 2,335 125,544 Corporation Tax 73,140 220 72,920 Tax Property 3,587 Capital Gains Tax 281 3 - Withholding Tax 8,951 354 Estate Duty 2,318 I Other Taxes and Duties 33,536 79 - 3,584 281 0,597 2,239 33,536 249,692 2,991 246,701 TABLE XI LICENCE REVENUE DEPARTMENT BUDGETED AND ACTUAL REVENUE -1981 HEAD SUB- TYPE OF TAX, DUTY OR HEAD LICENCE (REVISED) -- BUDGETED ACTUAL VARIANCE ODO ODD II II II II II V 11 Motor v�hicle Licences 5,600 5,807 + 207 12 Other Vehicle Licences 10 9 - l 005 + 392 13 Trading Licences 413 14 Miscellaneous Licences 12 23 + 11 23 Purchnse Tax 700 1,259 + 559 20 District Fe8s Commissioner 6 3 - 3 V 26 M.V.
[, R.T. Act 1,342 1,893 + S�l V 50 Soesdyke/Linden Highway Tolls V 51 Corentyne Highway Tolls 2,189 500 I523 + 23 2,029 -160 I 10,772 12,351 +1,579 PAGE 19 TABLE XI I VEHICLES IN OPERATION AND NEW REGISTRATIONS TYPE OF VEHICLE NEW REGISTRATIONS NO.
OF VEHICLES OPERATION IN INCREASE 1980 1981 DECREASE 1980 1981 DECR'fASE INCREASE Private Cars 643 944 + 301 25,405 25,622 +417 Hire Cars Buses Lorries Station Waggons 17 38 + 21 33 24 - 9 2,849 2,858 + 9 700 716 + 16 63 125 + .62 llO 95 -15 4,802 4,877 + 75 1,323 1,403 + BO Construction Vehicles 107 38 69 Hearses Ambulances Fire Applinnces Tank Waggons 10 7 3 3 10 2 - 5 2 l 3 787 816 + 29 51 so -1 70 70 Nil so 50 Nil 74 70 4 Motor Cycles 163 203 + 40 19,577 19,384 -193 Vans 91 146 + 55 3,136 3,249 +ll3 Trailers 249 238 ll 3,389 3,590 +201 Articulated Vehicles 26 26 106 105 -1 Tractors 279 302 + 23 7,030 7,258 +228 Water Tenders 7 6 l 1,804 2,157 + 353 69,356 70,324 +968 PAGE 20 TABLE XIII COST OF COLL[CTIONS INLAND REVENUE DEPARTMENT SUE-HEAD 1981 INCREASE PERCENTAGE OR 1980 (DECR:.ASE) CHANGE Salaries Overtime Allowances National Insurance 1,765,242 1,465,940 +299,302 66,698 74,364 - 7,666 91,639 92,304 - 665 20.42 10.31 0.72 Acting Allm1ances 35,557 I 10,256 + 25,301 246.69 Duty o.. Department Allowances 54,526 54,294 + 232 D.43 Station Allowances - 3,458 - 100.00 Postage, Cables Telegrams and 59,448 I 33,028 + 26,420 44.44 Telephones 63,407 55,978 + 7,429 13.27 Electricity 4,029 2,579 + 1,450 56.22 Printing&.
Stationery 369,022 272,072 + 96,950 Travelling Expenses &.

Removal 136,245 109,711 + 26,534 Legal Costs 35 100 - 65 35.63 24.18 65.00 (Miscellaneous 11, 704 9,176 + 2,526 27 .52 2,657,552 2,183,262 474,290 21.

72 Cost of Collections Percentage collecte;d: as a of Gross Revenue 1980 1981 1.01% 1.04%