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Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202-

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

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A decision made on 20 August 2021

Decision Reference:  MD-TR-2021-0104

Decision Summary Title:

Lodging of Draft Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202-: Third Amendment

Date of Decision Summary:

19th August 2021

Decision Summary Author:

Deputy Director, Tax Policy Unit

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Draft Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202-: Third Amendment

Date of Written Report:

19th August 2021

Written Report Author:

Senior Specialist Officer

Written Report:

Public or Exempt?

Public

Subject:

Lodging of the Draft Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202- (P.51/2021): Third Amendment.

Decision(s):

The Minister approved the lodging of the Draft (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202- (P.51/2021): Third Amendment.

Reason(s) for Decision:

To provide clarity and certainty on two specific points: (1) to reduce the time limit the Comptroller has to amend an assessment from 5 years to 4 years in cases where the taxpayer has been careless in making a return; and (2) to replace ‘person’ with ‘individual’ in one clause to ensure companies are not inadvertently caught by the provision.

Further details are provided in the Report that accompanies the amendment.

Resource Implications:

By itself, this decision would have no resource implications.

Action required:

The Greffier of the States to be requested by the Head of Financial Governance to arrange for the amendment to be lodged ‘au Greffe’ by 31 August 2021 to de debated during the States sitting that commences on 14 September 2021.

Signature:

 

 

Position: Deputy S Pinel

Minister for Treasury and Resources

 

 

Date Signed:

Date of Decision:

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