|
In a recent news broadcast the chief justice had declared that he has
received hundreds of complaints against corrupt judges and lawyers.
We must honour him for his sincerity for informing the public.
In any democratic country corrupt judiciary must not be tolerated as
it is hampering the development of the nation.
It is sad to mention that in our country there are some Land cases
which have been dragging for nearly 40 years, since 1970s.
We as citizen of this country would request the chief justice to
implement a mandatory system so that time limit for any case should not
be more than five years. Needless to mention the sufferings which the
public undergo in such cases. The only people benefited are the ruthless
lawyers and Judges who share the 'cake' for decades over generations.
Five years should be the maximum period allowed under any
circumstances and it is the duty of the Justice Ministry to enact the
law dictating this five year period to be divided for submission
arguments and appeals etc. and to conclude the case.
Sunil Jayasundera - Oman
The authorities introduced taxes and expect the people to co-operate
by way of proper settlement and submission of necessary returns.
At the same time taxpayers should not be harassed by the introduction
of complicated tax systems. In 1977 it was stated in Parliament that a
simplified tax system would be introduced and even after 32 years this
promise has not been fulfilled. Even the duties payable at customs are
also complicated.
a) VAT is payable on value which includes excise duty which is
computed on value which includes VAT. A mathematical formula has been
introduced to compute VAT and excise duty. I presume the Government
wants more employment opportunities for mathematical graduates.
b) Cess for some selected items (Chocolate, biscuits etc.) are
computed on 65 percent of maximum retail price. Retail price are
computed on the basis of landed cost which includes this cess. The
argument is that this step is taken to prevent under valuation of import
prices for selected items. Now we have to believe that importers of
selected items like chocolate and biscuits (not all) are under
invoicing.
Taxpayers are not in a position to estimate the profit after tax
mainly due to disallowed expenses and claims some of which are quoted
below:
a. 50 percent advertising expenses are disallowed (exporters
exempted)
b. Foreign travelling expenses including training of staff disallowed
(exporters exempted)
c. No deprecation allowance is allowed for motorcars
d. Sales promotion expenses are disallowed.
In the case of VAT there are disallowed input claims.
a. VAT on import/purchase of cars
b. 8 percent VAT is disallowed if VAT is paid at 20 percent (only 12
percent is allowed) effective rate is 29.60 percent
When GST was introduced in 1998 it was stated that the cascading
effect, which was in BTT systems, has been removed. Now by disallowing
input claims this promise is not fulfilled. In fact an effective VAT
rate is suppressed. (disguised VAT rate) it is better to fix the VAT
rate at 30 percent permitting full input claim.
Now NBT was introduced on Feb. 1, 2009 at 1 percent and was increased
to 3 percent on May 1, 2009. Now (after a period of 3 months) it has
been announced that with effect from April 1, 2009 2/3rd of NBT paid (2
percent is disallowed for tax purpose. Same practice was adopted when
defence levy was introduced on 01/01/1990.
The present tax rate of limited companies is 35 percent which
together with SRL at 1.5 percent on tax tallies up to 35.525 percent.
Therefore the effective rate of NBT at 3 percent is equal to 4.102
percent disguised VAT rate) It would have been better if the rate was
fixed at 4 percent permitting 100 percent allowed expenditure. Now the
entrepreneurs (importers, manufacturers and service renderer) are unable
to compute proper selling price to secure targeted net profit after tax.
This results in selling prices being increased arbitrarily.
My intention is not to criticize the Government, Department of Inland
Revenue or Customs. I wish to stress on the fact that simplified tax
system including customs, ensures Co-operation of taxpayers and maximize
the tax revenue.
S. R. BALACHANDRAN Council Member, The National Chamber of Commerce
of Sri Lanka
The Pensioners' Association islandwide have been agitating to get the
existing anomalies in the pensions of those who have retired prior to
January 1, 2006 rectified. Government pensioners are undergoing
hardships due to the high Cost of Living. Parliamentarians of all
political parties have unanimously expressed their concern on the plight
of the pensioners when this matter was brought up in the House. Early
this year, the Chief Government Whip Minister Dinesh Gunawardane told
Parliament that steps will be taken to rectify the pension anomaly to
provide relief to pensioners when the Salary and Cadre Commission
recommendations were received. He had further mentioned that pensions of
public servants retired before 2006 are comparatively low. The pension
anomaly up to December 31, 1996, was rectified during the UNP
Government. we are grateful to the President for adjusting the pensions
up to January 1, 1997 after he formed the Government.
Living costs are set to soar even further as the global food and
economic crisis deepen. These retired persons have committed their lives
for the betterment of the country.
The pensioners also feel the high living costs as they also have
dependents to clothe and feed. Pension anomalies remain unsolved and
pensions still do not reflect the salary increases that Government
officers have been enjoying since January 1, 2006. A few hundreds of our
pensioners leave to the 'Land of no return' annually, with their
grievance yet unsolved.
To date, this promise has remained only a promise. Our pensions still
do not reflect the salary increases that Government officers have been
enjoying since January 1, 2006.
Now, that the Euphoria of victory is dying down and that the guns do
not rattle and boom anymore, and the land, sky and the sea has become
peaceful, we hope that the President who feels the pulse of the people
will cause the authorities concerned to rectify this anomaly in the
forthcoming Budget, and also before the next Presidential election.
Lionel Lekamwasam Leanage - Ambalangoda
The Udarata Menike television program telecast on Rupavahini every
Saturday was one of the most splendid items ever telecasted on a TV
channel in Sri Lanka.
Besides giving us knowledge of technical and administrative aspects
of railway operations, it carried us through the most beautiful
territories of the country, pausing at places of religious, tourist,
historical, cultural and academic importance.
From Maradana to Rambukkana it cut through paddy fields and various
mixed plantations, stopping at the Gampaha Gardens and Ambepussa rest
house. In between Rambukkana and Kadugannawa the television crew climbed
the famous Bible Rock and Uthuwankanda, abode of 'Soora Saradial'. After
climbing Kadugannawa pass, they took us to Peradeniya Campus, Dalada
Maligawa, Peradeniya Botanical Gardens etc. From Gampola to Hatton we
were shown the Nawalapitiya Railway Town, and then cascading waterfalls
and streams amidst breathtaking views of bluish mountain ranges covered
with green tea plantations.
The program was very educative, entertaining and alluring. Once the
train stopped at Hatton the program too came to an abrupt end. Viewers,
virtual passengers, are still waiting with their fingers-crossed at the
Hatton railway station until the train move up from the Hatton railway
station.
While travelling by train, I have experienced a lot of hardships and
inconveniences occasioned by engine failures, derailments, earth slips
etc. I wanted to know whether a similar mishap has occurred between
Hatton and Talawakelle.
Nevertheless, I regret to point out that the young female narrator,
who has done an excellent job in presenting this program, failed to
mention the name of former General Manager of Railways late B. D.
Rampala who was the innovator of popular express trains, i.e. Udarata
Menike, Yal Devi and Ruhunu Kumari in the mid 50s which turned a new
chapter in the history of Sri Lanka Railway.
Let us hope the Udarata Menike will re-start from Hatton and run at
least up to Nanu-oya.
R.D.P. Gunawardena - Kalutara
|
