Court ruling protects “manufactured” US$76,000 price for a US$700,000 Lamborghini Fraud “unravels everything” -AG Nandlall
Attorney General and Senior Counsel Anil Nandlall has doubled down on the government’s position that the tax dispute involving businessman Azruddin Mohamed goes beyond a simple disagreement over valuations, insisting that the records before the court point to clear fraud which the Guyana Revenue Authority (GRA) had a legal duty to act upon.
Speaking during a follow-up discussion on the controversial High Court ruling that barred the GRA from imposing post-clearance taxes, Nandlall said the issue becomes even more troubling when the alleged fraudulent declarations are examined.
According to him, the GRA provided the court with documents showing that the Lamborghini in question was declared at US$76,000, but evidence also revealed that the vehicle was actually purchased for close to US$700,000.
“My understanding is that the Guyana Revenue Authority presented evidence to the court to show that the declaration that was made… priced the vehicle… at some $76,000 US,” he explained. “There were evidence produced that the cost price of the very vehicle when it was purchased was close to $700,000 US.”
He added that investigators tracked wire transfers totaling nearly US$700,000 sent to the United States, yet only one transfer, matching the US$76,000 figure, was presented as payment for the car.
Nandlall said GRA also uncovered two separate agreements; one allegedly manufactured to show a US$76,000 purchase price, and the genuine contract reflecting the vehicle’s real cost, close to US$700,000.
“So clearly on the record before the court, you had fraud being established. And fraud in law unravels everything,” the Attorney General stated.
He stressed that once fraud is detected, the tax authority cannot turn a blind eye or treat the issue as discretionary.
“Once a taxing authority has evidence of fraud, there is no discretion anymore. A duty crystallizes… to go forward to get the right amount of taxes that should be paid,” he said.
Nandlall reminded that customs duties are ad valorem, meaning they are calculated based on value, which is why the price of a high-end luxury vehicle dramatically increases the taxes owed.
“Every Guyanese… they pay their rightful duties on vehicles they purchase at the wharf or from importers,” he noted. “You don’t think every Guyanese would like to buy a Land Cruiser or a Lamborghini? But many of them can’t because of the duties… But this gentleman believes that apparently he’s special, and therefore the tax laws of this country should not apply to him.”
The Attorney General argued that the court ruling effectively legitimises what the GRA believes to be fraudulent conduct and blocks the agency from reassessing the true taxable value, despite solid evidence.
“He has managed to secure a judgment from a court that stamps an imprimatur of legitimacy on what clearly is… evidence of fraud that must form the basis for a reassessment at a subsequent time,” Nandlall concluded.
