Mr Speaker, that is precisely what I was indicating, that the auctioneer does other things than only taxable activities. So, they would define “taxable activity” using the right words as involving a, b, c. But when you come to talk about the auctioneer, because he does only taxable activity, it includes it, in addition to that. Otherwise then you are creating a completely different auctioneer as known in law. That is my worry; except it is not the auctioneer that is known in law.
If it is the auctioneer we all know in law, he is not involved in only taxable activity; he is also involved in other activities. So, you are now going to say that, this auctioneer is this and that; and it includes this. Which now narrows it down to the ‘involves' in clause 5 to make it the type of peculiar activity you want to tax of the auctioneer, but not all the activities.
So, with the delimitation here, which they use the word “involve” it is actually to delimit what is taxable and the Hon Member for Wenchi knows that in tax law, you must have a charge; if there is none, there is no tax imposed. So, the way they
have structured it, is to create the type of activity that they can apply the charge. That is the basic principle of tax law. I am saying that, when you come to this definition and bring “involves in”, you would have a problem of a spread-out into other activities that you are bringing the auctioneer in a taxable activity which might not be. It would be other activities of the auctioneer; this is what I am saying.
So, when we use the word “include” in the definition, you then come to what you would want to deal with; you say “it involves”, which is right; then you have already bounded the activity that you want to tax. This is the argument I am raising. If it were any other section, I would not ar- gue with it, but this is the charging section which goes to the root of interpretation in tax matters. And the taxing section of every tax that is due has to be very clear and unambiguous.
That is why I would want to know what activity is taxable activity, that we would want to tax under VAT.