Monrovia – At the front gate it may seem that it is closed, but the back of the P.A Rib’s house is functional despite court’s order of closure.
Report by Bettie K. Johnson Mbayo, [email protected]
P.A Rib’s House is currently operated by Precious Andrews Greaves, wife of late r Harry Greaves, former Managing Director of Liberia Petroleum Refining Company.
The Court on June 21, 2017 issued a temporary closure order against the management for failure to pay government estate taxes of US$18,349.91 from 2011-2015.
But on Monday UN Women and the Ministry of Gender hosted a program as employees of the business center served food and drinks to participants.
The Tax Court at the Temple of Justice said that the management failed to comply after an assessment bill, notice and many demands were made in keeping with Title 36 of Liberia Code of Law as requested by the Liberia Revenue Authority (LRA).
In the petition filed by the LRA which instituted the action against P.A, the business failed to pay overdue real estate taxes to the government through its statutory agent.
“We have made several contacts and follow-ups in keeping with Title 36 of Liberia Code of law revised, revenue code of 2000 and section 2000 and section 50, 52(C), 12 (b),” Liberia Revenue Authority.
LRA said a bill of tax liabilities in respect of real estate tax liabilities inclusive of penalties and interest.
In a six-count petition to the Tax Court presiding Judge Mozzart Chesson, the LRA prayed the court to issue the temporary closure order with respect to the promises made by P.A.
Section 52. C Penalty for Failure to Pay Tax states: “If a taxpayer fails to make timely payment, and the failure continues for more than three months after the payment deadline, the taxpayer is considered to have failed to pay tax and is subject to the failure-to-pay penalty.”
The minimum penalty for failure to pay is 10 percent of the unpaid tax, increased by 10 percent per month (or part of a month) during which the tax remains unpaid, not to exceed 200 percent of the unpaid tax.
Calculation of the penalty begins as of the day the taxpayer is deemed to have failed to pay.
If the taxpayer is convicted of willful failure to pay, the penalty is doubled and the taxpayer may also be subjected to a term of imprisonment of up to 10 years.
Some employees at the business center disclosed that for the past six months they have not taken salary.
A tax consultant took a payment slip of US$3,000 at the Tax Court hoping that the court could issue an open order but the clerk ordered that the slip should be taken to the Liberia Revenue Authority.