Dear Editor,

In a letter which appeared in Stabroek News on March 20, 07, Mrs Matthias, an Assistant Commissioner at the Guyana Revenue Authority (GRA) implied that computers use toner cartridges and ink cartridges and therefore the VAT legislation specifically categorizes these computer items as zero-rated.

I am intrigued by this new development in computer technology, whereby computers now use toner and ink cartridges for their operation, since the computers I am familiar with have printers as accessories which use these items but apparently are not exempt from paying VAT since they are not considered as items for educational purposes.

It would be useful if Mrs Matthias could inform the public as to the make of computers which use toner and ink cartridges for part of their operations. Monitors and printers, although necessary for the convenient use of computers, are not considered with the CPU as the computer, since they are generally sold as accessories with or without the CPU, which by definition is the computer.

Yours faithfully,

Charles Sohan