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Judgements granted in favour of Guyana Revenue Authority

The Guyana Revenue Authority (GRA) obtained several judgments over a number of years against defaulting taxpayers for outstanding taxes (PAYE & VAT).

The judgment debtors include but are not limited to the following taxpayers-

1.      COPS Guyana Limited – $433,66,071 (PAYE)

2.      Guyana Stores Limited – $354,184,590 (Corporate and other taxes)

3.      Didco Trading Co. $59,257,183 (PAYE)

4.      Ian Edwards trading as Universal Janitorial Services -$21,071,050
      (PAYE)

5.      Interior Forest Industries Ltd -$20,504,044 (VAT)

6.      United Associates Security & Domestic Services -$14,584,694 (PAYE)

7.      Kayman Sankar Co. Ltd & Kayman Sankar Investment -$12,367,411
     (PAYE)

8.      Mazaharally & Sons Ltd. -$11,753,080 (VAT)

9.      Don Gomes – $3,763,514 (PAYE)

10.  Liana Cane Interiors – $2,367,411 (PAYE).

11.  Friendship Hotel and Restaurant Holdings Inc. $618,491,299 (VAT)

Despite having obtained judgments against numerous taxpayers, the GRA has encountered significant difficulty in enforcing Court Orders. This hurdle has forced the GRA to take action to ensure delinquent taxpayers comply with the Judgment Orders.  

Consequently, the GRA has instituted Winding up Proceedings against companies such as COPS (Guyana) Ltd, Didco Trading Co., and Friendship Hotel and Restaurant Holdings Inc. 

A matter of paramount importance to the GRA is Demerara Distillers Limited (DDL) which involves Consumption of Tax in the amount of $5,292,000,000, and was determined by the Court of Appeal in the GRA’s favour.

The company has thereafter filed a separate and distinct application for Judicial Review/Prerogative Writ in the High Court.

Friendship Hotel and Restaurant Holdings Inc., was incorporated on January 18, 1994 and continued under the Companies Act 1991 on July 19, 1998. Its principal activity is the operation of fast food outlets under the Kentucky Fried Chicken (KFC) and Pizza Hut Franchises.  In the case of COPS (Guyana) Ltd, it should be observed that Sentinel Security Inc., carries on a similar business at the same location as COPS previously did, and they continue the contracts previously held by COPS.

In addition to Winding up Proceedings aforementioned, the GRA has also instituted Levy Proceedings against other delinquent taxpayers.  

Further, it should be noted that Guyana Stores Ltd has failed to liquidate outstanding liabilities totaling $354,184,590 to the GRA. The GRA has since demanded outstanding taxes, however, the company filed an Originating Notice of Motion for numerous Conservatory Orders to prevent the GRA from demanding the outstanding taxes.                 On the 12th July, 2013, the Honourable Chief Justice (ag) Ian Chang determined the matter in favour of the GRA. This matter is currently being appealed by Guyana Stores Limited.     

The GRA wishes to advise that this non-compliance with Court Orders will not be tolerated and all outstanding judgments will be vigorously pursued by way of Levy, Garnishee and Distress Proceedings and other forms of execution.

The GRA remains committed to collecting the State’s Revenue and will take all necessary steps to ensure that defaulting taxpayers comply with Orders of Court.