In making a decision, the VAT Board of Review may make an order to affirm, reduce, increase, or vary the assessment under appeal or remit the assessment for reconsideration by the Commissioner in accordance with the directions of the VAT Board of Review. Further, a company dissatisfied with the VAT Board of Review’s decision can appeal to the Judge in Chambers, within twenty days of the service of the notice of the decision. With regard to the Customs Tariff Tribunal, it is a tribunal which adjudicates disputes with respect to the determination of the rates of duties of customs and excise on goods as well as the valuation of goods for the purposes of assessment of such duties based on the Laws of Guyana.
Appointed as Chair of the Income Tax Board of Review was Emily Dodson while its members are Nizam Ali, Kim Kyte, Shaleeza Shaw and Rajaindra Singh. The VAT Board of Review will comprise its Chairman Ronald Burch-Smith, Shawn Gurcharran, John Seeram, and Nizam Ali while the Customs Tariff Tribunal comprises its Chairperson Sharon Roopchand-Edwards, Dorinda Shako, Lancelot Atherley, Ramdeo Kumar, Keoma Griffith, Malisa Nokta, Dowlat Parbhu and Richard Collymore.
