THE trial has started on Tuesday on the case of the Inland Revenue Division (IRD) officer accused of defrauding the government of much needed tax revenue.
Ellison Raoga, who was arrested and charged by members of the Taskforce Janus, is facing one count of official corruption and six counts of fraudulent falsification of accounts.
This is for allegedly receiving payments for remitting a company’s tax worth more than $100,000.
In his opening address, Public Prosecutor Bradley Dalipanda said some people will do anything for $30,000.
“…this is a case of official corruption and fraudulent falsifications of accounts by the accused,” Mr Dalipanda said when presenting the Crown’s case.
“The accused was a tax assessor in the Compliance Section at the Inland Revenue (IRD).
“On 3rd June 2016, the accused was working on turn over tax assessment for Delta Timber Ltd.
“On the same day, the accused presented his assessment seeking approval from his supervisor.”
Mr Dalipanda said Raoga’s supervisor did not approve it because he didn’t take into account the turn over tax liability for Delta Timber Ltd.
“He then re-assessed it on the same day and took into account the turnover tax.
“His supervisor approved it,” Mr Dalipanda told the court.
“The approved amount payable for turn over tax is SBD$20,000 per year.
“The turnover tax covers period from 2011 to 2015.
“Did the accused stop there? No!
“On Monday 6th of June 2016, he accessed the Revenue Management System (RMS) and manually assessed Delta Timber Ltd’s turn over tax (for period 2011-2015) and remit tax liability to zero.
“What does it mean?
“As a result of the accused’s adjustments of the RMS on 6th June 2016, Delta Timber Ltd’s turn over tax liabilities has been cleared meaning, Delta Timber Ltd will not pay the total turnover tax of $100,850 ($20,000 per year plus $850 amount remitted for late filing fee),” Mr Dalipanda told court.
“What does it mean for the country’s economy?
“It effectively denies the government to fund government services including schools and clinics.
“Why is this crime?
“Because the accused has manipulated or interfered with the IRD’s RMS and remitted the turn over tax to zero.”
Mr Dalipanda added that this also constitutes an offence under sections 35 and 110 respectively of the Income Tax Act.
He said the accused didn’t stop there as on 16 June 2016, (about 10 days after he remitted Delta’s Tax Liability to zero via RMS), the accused produced a type written letter addressed to Delta Timber Ltd requesting cash payment of $30,000 for what he just did 10 days ago for Delta Ltd.
“It would appear from the wording of the letter; the accused has benefitted already from $5,000.
“He sought in the letter the outstanding sum of $25,000 to be paid to him as soon as possible.
“Why is this crime?
“Because it contravenes section 91 (a) of the Penal Code.
“Why is tempering with the RMS a crime?
“Because it contravenes section 306 (1) of the Penal Code,” Mr Dalipanda said.
After opening the Crown’s case, Mr Dalipanda called the Crown’s first witness.
The examination of the Crown witness will continue today in the trial before Chief Magistrate John Numapo.
Anderson Kesaka of DNZ & Partners is representing Raoga.
By ASSUMPTA BUCHANAN
