PARLIAMENT will this fiscal year amend several pieces of legislation to tighten the noose on delinquent taxpayers who either completely evade the tax net or cook their books.Finance Minister Audley Shaw, opening the Budget Debate in Parliament on Thursday, said Cabinet has examined and deliberated on a number of proposed amendments to the General Consumption Tax (GCT) and Income Tax Acts aimed at strengthening the compliance and enforcement capabilities of the Tax Administration Department.Shaw said the proposed amendments, along with other legislative changes, will complement the work now being done by the tax authorities who will further intensify their enforcement actions against delinquent taxpayers in the 2010/2011 fiscal year."I make an appeal to persons who are in arrears or who are underreporting their taxes to stop doing so and pay their fair share -- no more, no less," the finance minister urged.He said the proposed amendments to the GCT Act and its regulations will allow for greater efficiency and effectiveness in the system of collection and a widening of the tax base.Shaw said the current provisions for offences, which are "inadequate and the fines and penalties inappropriate, will be changed"."The changes are aimed at sending a strong signal to delinquents," he told parliamentarians.

Consequently, the penalty for failing to apply for registration, which currently attracts between $5,000 and $10,00 will skyrocket to $100,000 while the penalty for failure to file a GCT return, which is currently between $1,000 and $2,000, will jump to $10,000.

In addition, an amendment is proposed to ensure that, failure to display a GCT Certificate of Registration, which at present attracts no penalty, will cost the delinquent $50,000 or imprisonment for up to three months or both. It is further proposed that a $500,000-fine or 12 months imprisonment be applied for persons who fail to supply records, and for failing to return a tax certificate. Currently neither offence attracts a sanction.

In the meantime, Shaw said a proposal that a Tax Compliant Certificate become a requirement for professionals, such as lawyers, doctors and architects, to be registered to practice in Jamaica is being revisited.

And Cabinet is to soon "examine a proposal to introduce a flat tax for small business operators in certain fields".

"This proposed change will apply to artisans, such as plumbers, electricians, masons, painters, as well as transport operators," the finance minister added.

He said the mechanics of how this tax will be applied as well as the legislative provisions will be worked out by the tax authorities.

Shaw on Tuesday also threatened a massive cleanup operation in the island's revenue department, which he said was a breeding ground for collusive activity between officials in Government and their co-conspirators in the private sector to defraud the country of "multi-billions of dollars".