KIMBERLEY PROCESS CERTIFICATION SCHEME ANNUAL REPORT 2014 GUYANA TABLE OF CONTENTS INSTITUTIONAL FRAMEWORK 2 LEGAL FRAMEWORK 2

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1 KIMBERLEY PROCESS CERTIFICATION SCHEME ANNUAL REPORT 2014 GUYANA TABLE OF CONTENTS Page INSTITUTIONAL FRAMEWORK 2 LEGAL FRAMEWORK 2 IMPORT AND EXPORT REGIME 3 SYSTEM OF INTERNAL CONTROLS AND INDUSTRY SELF-REGULATION 5 STATISTICAL INFORMATION FOR IMPLEMENTATION OF RECOMMENDATIONS OF KIMBERLEY PROCESS REVIEW VISITS AND/OR REVIEW MISSIONS 8 INFRINGEMENTS AND COOPERATION WITH RESPECT TO ENFORCEMENT 12 MISCELLANEOUS 12 CONCLUSION 14 ANNEX Statistics 15 ANNEX II-Authorised Signatories for KP Certificate 22 ANNEX III- Programme of Activities for 2014 KP Peer Review of Guyana 24 ANNEX IV-Mining (Amendment) 2003 Regulations 25 1

2 ANNUAL REPORT KIMBERLEY PROCESS CERTIFICATION SCHEME GUYANA A. INSTITUTIONAL FRAMEWORK PART A-Constant The Kimberley Process Certification Scheme in Guyana, South America, continues to be administered by the Guyana Geology and Mines Commission (GGMC) with co-operation on some aspects of the process by Customs and Trade Administration (CTA) of the Guyana Revenue Authority (GRA). Information on exports of diamonds is also shared with the Bank of Guyana and the Ministry of Tourism, Industry and Commerce. PART B-Variable There has been no change in the agencies administering the Kimberley Process Certification Scheme in Guyana since the last annual report. B. THE LEGAL FRAMEWORK PART A-Constant The export of rough diamonds is contingent on adherence to the Mining Regulations made under the Mining Act, 1989, of Guyana and the steps put in place since 2003, remain. All rough diamonds for export must be lodged with the GGMC upon commencement of the application process to export such diamonds. The GGMC through its Mines Division is responsible by law for the monitoring and regulation of activities engaged in by miners of diamonds (and other minerals), traders in valuable minerals and precious stones, and exporters. All documentation with respect to the activities of these persons must be submitted to the GGMC to be made part of the GGMC s records. 2

3 The law is designed to create a nexus between the operations of the producers and buyers/exporters as evidenced by the mandatory reporting requirements. Diamonds, including rough diamonds, are required to be sealed, as stipulated by the Mining Regulations made under the Mining Act, 1989, of Guyana with the Kimberley Process certificate of Guyana accompanying the sealed package. The Guyana Mining Regulations also satisfy KPCS requirements with provision for the keeping of records of export; provision of a statutory declaration as to the diamonds source; and establishment of a secure database. Mr. Rickford Vieira, Commissioner of the Guyana Geology and Mines Commission, is the Coordinator of KPCS in Guyana. Mr. Vieira succeeded on Mrs. Karen Livan on November 1, 2012, as the Co ordinator, KPCS, Guyana. Mrs Rosemary Benjamin-Noble, former Legal Adviser, Guyana Geology and Mines Commission, provided direct support until September 15, Thereafter, Manager of the Geological Services Division, Mr. Jimmy Reece and Legal Advisor, Mrs. Kara Duff Yehudah assumed this role. [A copy of the relevant regulations is attached hereto as Annex III, for ease of reference.] PART B-Variable No legislative changes were made to the export procedure since the last annual report. However, the Guyana Geology and Mines Commission and the Guyana Revenue Authority are currently working assiduously to finalize the draft Regulations which would govern the importation of rough diamonds into Guyana. C. IMPORT AND EXPORT REGIME PART A-Constant C.1 OUTGOING SHIPMENTS The procedure employed in processing of exports of rough diamonds from Guyana remained the same as explained in the previous report. It is as follows: 3

4 1. Submission of export documents to Mines Division, GGMC. These documents would have already been processed by the Ministry of Tourism, Industry and Commerce. 2. Checks are made of documentation submitted in support of source of diamonds, i.e., production records of miners; proof of source of funds; transaction records of licensed traders and evidence that exporter is licenced to trade in valuable minerals and precious stones. The checks may include field checks should it be determined by the GGMC that further verification was necessary. 3. On satisfactory checks, KP certificate is prepared, parcel sealed as set out in the law, and certificate is signed by Exporter, duly authorised signatory of CTA and of GGMC. 4. In sealing, a tamper proof transparent plastic bag is used. 5. Fees are payable for the KPCS processing. 6. The exporter is given the parcel and accompanying KP certificate. The certificate s characteristics remain unaltered and only have validity for one (1) month from date of issue. Note: As an administrative requirement (and as recommended by the peer review team in 2006) the rough diamonds are photographed and those photographs are filed. C.2 INCOMING SHIPMENTS No shipments were made into Guyana from other countries in

5 PART B-Variable Since the submission of the last annual report, no changes were made to the import and export regime. D. SYSTEM OF INTERNAL CONTROLS AND INDUSTRY SELF-REGULATION PART A-Constant In accordance with the laws, the following system of internal controls and procedures are employed: 1.The exporter must be a licensed trader, that is, must be the holder of a valid Trading Licence sold by GGMC but issued under the Tax Act, Chapter 80: The exporter is required to prepare all export documents for diamonds to be exported and submit same to the GGMC, re: (a) Production records (b) Transaction records of the Licence Trader (c)diamonds for lodging 3. GGMC then conducts satisfactory checks to ensure that the diamonds were obtained from the following: (a) valid mineral properties (claims/mining permits/mining licences) (b) valid dredge (dredge is registered with GGMC and has a licence which is in force for the current year) (c) Valid Trading Licence (e)the names of the holder of the mineral property (claims/mining permits/mining licences) and the dredge owner are correct according to GGMC s records (f) That all royalties are paid and the receipts submitted are valid. 5

6 As mentioned earlier, the checks may include field checks should it be determined by the GGMC that further verification is necessary. 4. At the completion of the above-mentioned checks, the export documents are submitted to the Commissioner of GGMC for his signature. 5. The exporter then uplifts the Affidavit to be sworn to as it relates to the diamonds to be exported and pays to GGMC the sum of five thousand Guyana dollars (G$5000) for the processing of the Kimberley Certificate. 6. The export documents are then taken by the exporter to the Ministry of Trade and Commerce; and Customs and Excise Department. 7. When the step at no.5 has been completed, the exporter informs the Mines Division of the time of sealing and the sealing occurs at the Finance Division of GGMC. 8. The lodged diamonds are then re-opened in the presence of the Customs Officer, the exporter and representatives of the Mines and Finance Divisions of GGMC respectively. 9. The diamonds are then recounted and sealed. 10. The sealed parcel is handed over to the Exporter. 11. The Kimberley Certificate is delivered to the Exporter after the following signatories have signed: (a) The Exporter (b) The authorized Customs Official (c)the Commissioner of GGMC or any of the other authorised signatories of GGMC. 6

7 (Please refer to Annex II for the list of the authorised signatories for GGMC and GRA) 12. All information with respect to export and production of diamonds are entered into the appropriate Ledger and Database within the GGMC. It is stated in the Mining laws that every exporter who acts unlawful shall be liable on summary conviction to a fine of one million dollars and imprisonment for a maximum of five years. With respect to industry self-regulation, all rough diamond traders and exporters are also required by law to maintain records of production and exports listing the names of their trading clients, their licence number, amount and value of diamonds sold and purchased or exported. These records must be retained for a period of no less than five years from the date of transaction. Additionally, in relation to exports of rough diamonds, the diamond exporter must sign a declaration that the rough diamonds being exported were legitimately obtained in Guyana or another territory which is a Kimberley Process participant and were not obtained from any source or activity which is engaged in the trade of conflict diamonds. Emphasis thus remains on strict compliance by exporters and traders with the law. Failure to tender adequate and acceptable documentation as required would result in the process not being completed and the export of rough diamonds not being allowed. The database that was established to record statistical information for KPCS and to also record and track rough diamond production in Guyana was for the most part trouble-free. A system of crosschecking is continually reviewed so that the integrity of the information is maintained. Although it is hoped that the industry would self-regulate, the GGMC would continue to oversee the process to ensure compliance with the law. 7

8 PART B-Variable Since the submission of the last annual report, there are no new developments with respect to the system of internal controls and the industry self-regulation. However, the Guyana Geology and Mines Commission will continue to conduct periodic assessments of its systems of internal controls to ensure that they continue to satisfy the KPCS requirements. E. STATISTICS PART A-Constant Thirty-eight (38) KPCS certificates were issued by Guyana for export in Please refer to Annex I which provides statistical information for export of rough diamonds for Guyana for this period. PART B-Variable Diamond production in Guyana increased in 2014 when compared with The increase in diamond production in 2014 may be attributed to the low gold prices and the favourable diamond prices during 2014 which resulted in many miners shifting from gold production to diamond production. F. IMPLEMENTATION OF RECOMMENDATIONS OF KIMBERLEY PROCESS PEER REVIEW VISITS AND/OR REVIEW MISSIONS The Recommendations of the Peer Review team of 2006 have been implemented: 1. Strengthening database of development work. This is an on-going exercise. 2. Strengthening internal controls with respect to valuation of diamonds. Guyana s application for assistance from KPCS was regrettably, not realised. GGMC has not been able in 2014 to sponsor or benefit from training further to that undertaken in 8

9 2009. GGMC is in the process of liaising with India and other sources to identify a suitable expert to conduct training in Guyana. 3. Amendment and implementation of laws for import of rough diamonds. GGMC and CTA are still liaising on this. New provisions remain in draft. A Kimberley Process Peer Review was conducted in Guyana from the 22 nd -25 th September, The Kimberley Process Review Team comprised Mr. Louis Perron (Canada and the designated Team Leader of the Peer Review), Mr. Paulo Roberto Alves (Brazil), Mr. Frisco McDonald (United States of America) and Mr. James Evans Lombe (World Diamond Council). The objective of the review visit was to assess the implementation by Guyana of the Kimberley Process Certification Scheme (KPCS), in accordance with the standard terms of reference for review visits and review missions contained in the Administrative Decision on Peer Review in the KPCS. In order to further enhance the effectiveness of Guyana s certification system, the following recommendations were made by the Peer Review Team: Recommendation 1: Diligently pursue efforts to better reconcile statistics with its trading partners. In order to do so a GGMC official should be designated to follow up on exports to ensure the reconciliation of shipments with importers. 1 Recommendation 2: Consideration should be given to include the shipment container seal number on the KP certificate to make the container more tamper proof. 1 Recommendation 3: Encourage Guyana to complete the legislation process initiated to develop a framework to regulate the import of rough diamonds. In the meantime a target on HS codes subject 1 Kimberley Process Certification Scheme Report of the Review Visit to Guyana September 2014 submitted by Mr. Luis Perron (Representative of Canada and Team Leader of the Peer Review Team), Mr. Paulo Roberto Alves (Representative of Brazil), Mr. Frisco McDonald (Representative of the United States of America) and Mr. James Evans Lombe (Representative of the World Diamond Council) dated May 21,

10 to KPCS requirements should be initiated by Customs to intercept any such shipments entering Guyana. 2 Recommendation 4: Strongly encourage Guyana to develop internal valuation expertise or to contract-out for such a service to be accessible to the Guyana government to ensure the domestic production is accurately valued as part of the export control process. This would enable better statistics to be provided as well as a better royalty stream collected. This would also allow the GGMC to fulfil its AML obligations. 3 Recommendation 5: Encourage Guyana to consider the set-up of a website, such as present in Brazil, to enable the on-line entry of production reports by field inspectors instead of the current paper-based system. The GGMC should also investigate whether the 3 separate physical signatures on the daily operating, production and transaction records could be replaced by authorised electronic approvals, to speed up the process. 4 Recommendation 6: Before proceeding to print a new certificate batch, the Review Team strongly suggests including the following sentence on the certificate: The rough diamonds in this shipment have been handled in accordance with the provisions of the Kimberley Process Certification Scheme for rough diamonds. The current sentence on the certificate referring to the sealing of the shipment does not equate to the standard KP sentence. 5 Recommendation 7: Given the ease with which individuals could smuggle rough diamonds from Venezuela or Brazil into Guyana, the team recommends that sufficient funds be provided to GGMC and to Customs and other relevant law enforcement agencies to ensure the regulations and internal controls are adequately enforced and managed to counter smuggling activities. This can be done by ensuring appropriate customs controls on all entry points in Guyana and on stringent controls on mining production records. It could also be achieved by fostering better cooperation with Brazil and Venezuela through bilateral meetings inside or outside the scope of the KP 2 Ibid. 3 Ibid. 4 Ibid. 5 Ibid. 10

11 Working Sub Group on Artisanal Alluvial Production. The GGMC should ensure that the daily records contain an affidavit that the goods are of Guyana origin. 6 Recommendation 8: As a matter of security, particularly to lessen the amount of travel within Georgetown for the diamonds, Guyana should seriously consider housing all the export control mechanisms under one physical roof 7. Recommendation 9: Whilst there is no evidence that it is taking place, interviewees have suggested that the GGMC should also investigate how to prevent goods that haven t been mined from a particular site, from being put onto that site s production records. 8 Recommendation 10: As with the 2006 KP review mission report, the 2014 team encourages the GGMC to ensure that all punters and pork knockers are covered by some form of licensing and are included within the internal control mechanisms, in particular ensuring that their production can be traced by formal records submitted to and maintained by the GGMC. 9 Recommendation 11: The GGMC should continue to urgently upgrade its databases and proceed to correlate the information between the databases as this will highlight any potential issues and flag any suspicious production 10. Based on its assessment, the Kimberley Process Review Team concluded that: Guyana meets and in some aspects exceeds the minimum requirements of the KPCS. While the control of rough diamond production from alluvial deposits represents a 6 Ibid. 7 Not a KP requirement but a suggestion for improvement by the 2014 KPCS Peer Review Team of Guyana in their Report mentioned in fn. 1 dated May 21, Kimberley Process Certification Scheme Report of the Review Visit to Guyana September 2014 submitted by Mr. Luis Perron (Representative of Canada and Team Leader of the Peer Review Team), Mr. Paulo Roberto Alves (Representative of Brazil), Mr. Frisco McDonald (Representative of the United States of America) and Mr. James Evans Lombe (Representative of the World Diamond Council) dated May 21, Ibid. 10 Ibid. 11

12 challenging task, the team was able to thoroughly review the internal controls present in the country and suggests that, in general, Guyana s approach be recognized as a best practice inside the KP community. 11 Guyana welcomes these recommendations and will certainly give due consideration to them. G. INFRINGEMENTS AND CO-OPERATION WITH RESPECT TO ENFORCEMENT There were no seizures of rough diamonds in 2014 and GGMC continued to encourage the miners to be compliant with the laws and procedures. H. MISCELLANEOUS H.1 Guyana was represented by Mr. Jacques Foster, Secretary to the Board of GGMC at the Plenary Meeting of KPCS 2014 held on the 10 th -14 th November, 2014 in Guangzhou, China. H.2 CONTACT INFORMATION Contact details of officials responsible for implementation of the Kimberley Process Certification Scheme (KPCS): Mr. Rickford Vieira Commissioner Guyana Geology and Mines Commission (GGMC) Upper Brickdam GEORGETOWN Guyana South America Tel. No.: Fax: commissioner@ggmc.gov.gy rickfordsv@yahoo.com 11 Kimberley Process Certification Scheme Report of the Review Visit to Guyana September 2014 submitted by Mr. Luis Perron (Representative of Canada and Team Leader of the Peer Review Team), Mr. Paulo Roberto Alves (Representative of Brazil), Mr. Frisco McDonald (Representative of the United States of America) and Mr. James Evans Lombe (Representative of the World Diamond Council) dated May 21,

13 [*for copies of mail sent Jimmy Reece, Manager of the Geological Services Division, GGMC; tel. # ] jimmy@ggmc.gov.gy [*for copies of mail sent Kara Duff Yehudah, Legal Advisor, GGMC; tel. # ] legalggmc@yahoo.com kara_duff@hotmail.com H.3 INFORMATION REQUESTED BASED ON THE STANDARD OVERALL ASSESSMENT MATRIX/ FOLLOW-UP TO PREVIOUS ANNUAL REPORT ASSESSMENT Based on the outstanding issue identified in the Assessment of Annual Reports Covering the Period of 1 st January, 2012 to 31 st December, 2012 (ie the Standard Overall Assessment Matrix ) and the Review of Annual Reports Covering the Period of 1st January 2013 to 31 st December 2013, Guyana is attempting to adhere to the prescribed format for the Kimberley Process Annual Report H.4 BEST PRACTICES From time to time, GGMC receives requests from the importing authorities of countries which are members of the Kimberley Process Certification Scheme seeking confirmation of the shipment of diamonds exported from Guyana or authentication of the signatures of officers of GGMC appearing on the Kimberley Process Certificate issued. As soon as reasonably practicable, GGMC responds to those requests providing the necessary information. This swift response of confirmation/authentication provided by the GGMC has thus evolved into a best practice. 13

14 CONCLUSION In 2014, Guyana has endeavoured to carefully administer the KPCS with processing of applications for export of rough diamonds being completed within an average of seven (7) to ten (10) working days (subject to the amount and type of checks required, maybe 12 days). Guyana also applauds the 2014 Peer Review undertaken of its implementation of the Kimberley Process Certification Scheme. The recommendations made will undoubtedly be ardently considered for implementation as Guyana remains committed to improving transparency and traceability, as best as practically possible, in its trade of rough diamonds. 14

15 ANNEX I KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA Country of Destination UNITED ARAB EMIRATES PARTICIPANT (COUNTRY) GUYANA DATA FOR: FIRST QUARTER (JANUARY, 2014 TO MARCH, 2014) County of Origin GUYANA Rough diamonds Domestic Exports Total Carats (ct) Total Total U.S.$ Value Carats U.S.$ Carats (ct) Value (ct) U.S.$ Value ISRAEL GUYANA BELGIUM GUYANA KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA DATA FOR: FIRST QUARTER (JANUARY, 2014 TO MARCH, 2014) Rough diamonds KP Certificate Count Country Imports Exports UNITED ARAB EMIRATES ISRAEL BELGIUM Total Number of Certificates Issued: 5 KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA 15

16 DATA FOR: FIRST QUARTER (JANUARY, 2014 TO MARCH, 2014) Rough diamonds KP Certificate Count Country Imports Exports GUYANA NONE 5 KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA DATA FOR: SECOND QUARTER (APRIL, 2014 TO JUNE, 2014) Rough diamonds Domestic Exports Country of Destination County of Origin Total Carats (ct) Total Total U.S.$ Value Carats U.S.$ Carats (ct) Value (ct) U.S.$ Value ISRAEL GUYANA BELGIUM GUYANA UNITED ARAB EMIRATES UNITED ARAB EMIRATES GUYANA GUYANA BELGIUM GUYANA KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA DATA FOR: SECOND QUARTER (APRIL, 2014 TO JUNE, 2014) 16

17 Rough diamonds KP Certificate Count Country Imports Exports ISRAEL BELGIUM UNITED ARAB EMIRATES Total Number of Certificates Issued: 9 KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA DATA FOR: SECOND QUARTER (APRIL, 2014 TO JUNE, 2014) Rough diamonds KP Certificate Count Country Imports Exports GUYANA NONE 9 KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA DATA FOR: THIRD QUARTER (JULY, 2014 TO SEPTEMBER, 2014) Rough diamonds Domestic Exports Country of Destination UNITED ARAB EMIRATES County of Origin Total Carats (ct) GUYANA Total Total U.S.$ Value Carats U.S.$ Carats (ct) Value (ct) U.S.$ Value 17

18 UNITED ARAB EMIRATES GUYANA BELGIUM GUYANA BELGIUM GUYANA ISRAEL GUYANA ISRAEL GUYANA KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA DATA FOR: THIRD QUARTER (JULY, 2014 TO SEPTEMBER, 2014) Rough diamonds KP Certificate Count Country Imports Exports UNITED ARAB EMIRATES BELGIUM ISRAEL Total Number of Certificates Issued: 13 KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA DATA FOR: THIRD QUARTER (JULY 2014, TO SEPTEMBER, 2014) Rough diamonds KP Certificate Count 18

19 Country Imports Exports GUYANA NONE 13 KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA DATA FOR: FOURTH QUARTER (OCTOBER, 2014 TO DECEMBER, 2014) Rough diamonds Domestic Exports Country of Destination County of Origin Total Carats (ct) Total Total U.S.$ Value Carats U.S.$ Carats (ct) Value (ct) U.S.$ Value UNITED ARAB EMIRATES GUYANA BELGIUM GUYANA UNITED STATES OF AMERICA GUYANA BELGIUM GUYANA UNITED ARAB EMIRATES GUYANA ISRAEL GUYANA KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA DATA FOR: FOURTH QUARTER (OCTOBER, 2014 TO DECEMBER, 2014) 19

20 Rough diamonds KP Certificate Count Country Imports Exports UNITED ARAB EMIRATES BELGIUM UNITED STATES OF AMERICA ISRAEL Total Number of Certificates Issued: 11 KIMBERLEY PROCESS CERTIFICATION SCHEME ROUGH DIAMOND STATISTICS TRADE, PRODUCTION AND CERTIFICATION DATA PARTICIPANT (COUNTRY) GUYANA DATA FOR: FOURTH QUARTER (OCTOBER, 2014, TO DECEMBER, 2014) Rough diamonds KP Certificate Count Country Imports Exports GUYANA NONE 11 GUYANA Rough Diamonds Semi-annual Production January to June, 2014 Total Carats (ct) US$ Value GUYANA Rough Diamonds Semi-annual Production 20

21 July to December, 2014 Total Carats (ct) US$ Value

22 ANNEX II AUTHORISED SIGNATORIES FOR GGMC UPDATED SIGNATORIES AND SIGNATURES FOR THE GUYANA GEOLOGY AND MINES COMMISSION WITH EFFECT FROM NOVEMBER 13, 2013 NAME RICKFORD VIEIRA DESIGNATION COMMISSIONER JIMMY REECE MANAGER, GEOLOGICAL SERVICES DIVISION NEWELL DENNISON DEPUTY COMMISSIONER KARA DUFF - YEHUDAH LEGAL ADVISOR FOR CTA-GRA SIGNATURES FOR THE CUSTOMS TRADE ADMINISTRATION-GUYANA REVENUE AUTHORITY NAME KAREN CHAPMAN DESIGNATION DEPUTY COMMISSIONER (ag), INLAND REVENUE LAW ENFORCEMENT PROGRAMMES 22

23 DAWN PICKETT YONETTE HEYLIGER DAVID JOSIAH BRANCH MANAGER, ANNA REGINA TAX OFFICE SENIOR MANAGER (ag), SCANNING OPERATIONS AND GOODS EXAMINATION UNIT MANAGER, TRAINING AND DEVELOPMENT UNIT 23

24 ANNEX III PROGRAMME OF ACTIVITIES FOR THE 2014 KIMBERLEY PROCESS PEER REVIEW OF GUYANA 24

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