UNITED by the potential of a transformational, efficient and modern tax-collection regime, business chambers welcomed the Privy Council’s decision on September 16 to allow the new TT Revenue Authority (TTRA) to proceed.

Some, however, have addressed the Public Services Association (PSA) concerns raised in its unsuccessful appeal to the UK-based Privy Council – TT’s final appellate court – to prevent the TTRA from becoming operational.

The PSA acknowledged the Privy Council’s decision in a statement issued shortly afterwards but said the government owed the public servants more information about their future.

It cited particular concerns about Section 18 of the TT Revenue Authority Act, which deals with their future employment.

The PSA said although it welcomed the judgment for validating its concerns it remained dissatisfied with the government's handling of the matter.

It argued civil servants are "being demanded to exercise an option pursuant to Section 18 of the TTRA Act without pertinent information to inform their choice."

It said it plans to meet with BIR and CED workers to discuss the next steps and reinforce its stance that: "No information equals no option.”

Section 18 provided the basis of the PSA’s legal challenge. The passage gave BIR and CED staff three months to decide whether they wanted to be absorbed into another state agency or transferred to the new authority.

The PSA's initial legal challenge aimed to address these issues and protect public officers' rights.

Although the Privy Council confirmed the constitutionality of the TTRA, it acknowledged some of the PSA's concerns.

For instance, the judgment highlighted ambiguities in the act over the division of functions and the potential for abuse of power, particularly related to the Enforcement Division.

The Privy Council noted criticisms of the act's provisions, including the unclear definition of "enforcement" and the risk of political appointees exerting coercive powers.

The judgment pointed out that while some issues were identified, they were not resolved in this appeal and could be subject to further legal scrutiny.

Before the ruling on September 16, the TT Chamber of Industry and Commerce (TT Chamber) released its recommendations to the Ministry of Finance ahead of the 2025 budget presentation.

[caption id="attachment_1109445" align="alignnone" width="613"] Vashti Guyadeen, CEO of the TT Chamber. -[/caption]

Among them, the TT Chamber called for the implementation of the TTRA, saying, “We commend the Government’s efforts to improve the efficiency of the Board of Inland Revenue (BIR) and Customs and Excise Division (CED) through the proposed establishment of the TTRA."

It pointed out that other Caribbean countries – Jamaica, Barbados and Guyana – have introduced revenue authorities, so: "It is no surprise that TT is pursuing the implementation of a TTRA.”

The TTRA combines the operations of the BIR and the CED into a single authority, designed to streamline tax administration, improve efficiency and strengthe