The Editor, Sir:The merger of the payroll tax acts may become the most effective stimulant to Jamaica's economic growth since Independence in 1962. Also, the merger provides an excellent opportunity to correct the flaws in these acts, which create confusion regarding compliance, and cause business closures.
Merger
In planning for the merger, some of the questions to be addressed are:
1. Will an age limit for self-employed persons be stated in the rate schedule as is done for employed persons? 2. Will the inclusion of income, such as dividends and interest, i.e. unearned income, be removed from the definition of earnings in the National Housing Trust Act, in order that this act might qualify as a payroll tax act before it is merged with the other payroll tax acts, such as the National Insurance Act and Education Tax Act? 3. Will the definition of a self-employed person being one who is gainfully occupied, be kept in the merged act, as this determination is made by facts and not law? To gather facts, see the judgement of the Court of Appeal in Junor V. (Income Tax) Assessment Committee 4 JLR 1942. Also see the Six Badges of Trade used as a guide for the Tax Audit and Assessment Department.
I sincerely trust that this letter will produce some good results.
I am, etc.,
GEOFFERY R. HANNA
4 Roselle Avenue
Kingston 6
