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Revenue Administration (Jersey) Law 201-

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 22 October 2018:

Decision Reference:  MD-TR-2018-0129

Decision Summary Title:

Revenue Administration (Jersey) Law 201-

Date of Decision Summary:

22nd October 2018

Decision Summary Author:

Deputy Comptroller of Taxes

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Revenue Administration (Jersey) Law 201-

Date of Written Report:

22nd October 2018

Written Report Author:

Deputy Comptroller of Taxes

Written Report :

Public or Exempt?

Public

Subject:

The Revenue Administration (Jersey) Law 201-.

Decision(s):

The Minister approved for lodging ‘au Greffe’ the draft Revenue Administration (Jersey) Law 201-.

Reason(s) for Decision:  

A new Revenue Administration Law is needed to facilitate the public sector reform ambition to modernise the tax system. It is also necessary to create a more effective compliance framework which can drive voluntary compliance with tax law, improving tax compliance and States revenues at least cost – and which can increasingly make use of the most modern methods for tackling infringements of tax law.

The associated report provides further information on what is included in the first tranche of the proposed law.

Resource Implications:

There are no financial or manpower implications. However, these changes are part of a wider transformation programme that affects fundamentally the way the Taxes Office operates. The resource implications of the wider transformation project are being met from capital allocation and restructuring provisions.

Action required:

The Greffier of the States to be requested by the Head of Decision Support to arrange for the Projet to be lodged ‘au Greffe’ with a request for debate in the States sitting which commences on 4 December 2018.

Signature:

 

 

Position: Deputy S J Pinel, Minister for Treasury and Resources 

 

 

Date Signed:

Date of Decision:

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