I refer to the on-going struggle many are encountering in getting refunds from the Inland Revenue Board for overpaid taxes. On top of the delay in actually processing the refunds, current archaic and inflexible IRB policies are also to be blamed for this issue of overpayment of taxes.

I had underpaid my taxes for some of the previous years but had overpaid for the 2006 tax year the amount of which was sufficient to cover the underpayment of the previous years. The IRB has been belligerent in not entertaining my request that my overpayment be taken into account in calculating my overall balance due.

Their reason is that as the 2006 tax forms have not been filed, they can't ascertain the amount of taxes payable and therefore have instructed me to pay the amount underpaid for previous years and file for a refund once my 2006 tax form is filed. I think this bizarre and inefficient. I have even given them a pro forma calculation which they have rejected.

My reasoning is if the 2006 taxes can't be ascertained and calculated then all the amount being held pending the 2006 assessment is not yet due. This should be used to cover the earlier underpaid quantum. If there is a provision in the tax regulations that disallows this practice, then it should be changed for efficiency's sake.

I have refused to be bullied by IRB and have asked for a hearing with a special commissioner to argue my case. IRB has just ignored my request. In the meantime, I have not paid the amount requested. My duty as a citizen is to pay the correct and actual tax due, not some 'timing differences'.

Now that we are in 2007, my tax form to be submitted will clearly show the overpaid amount and the overall refund due to me to date. I believe the IRB has set collection targets for its branches and officers and are therefore pursuing everyone without any due consideration for fairness and accuracy. This practice must stop at once.

In fact, the IRB should also issue letters to employers to stop deducting taxes for workers' wages monthly when there has been overpayment in the past. The overpaid amount could be used to offset future taxes.

The IRB's system and dogmatic approach needs refining and rethinking. As I said our duty as a citizen and taxpayer is to pay the correct amount of taxes and not a sen more.