Author: Mawukoenya Nutekpor

Mawukoenya is a Barrister and Solicitor of the Supreme Court of Ghana and works as an Associate Lawyer at Sedi Legal Bureau, Accra. He is currently a student (final level) of the Chartered Institute of Taxation, Ghana (CITG).

An Analysis of Personal Tax Reliefs For Resident Individuals Under Ghanaian Law

September 19, 2019

1. Introduction: In Ghana, the Income Tax Act, 2015, (Act 896), as amended, impose taxes on every person who earns income during the year of Assessment unless that person is granted an exemption under the law. In the case of individuals and partners in the partnership, their year of assessment is from the 1st January […]

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Reflections on the Commissioner-General’s Power to Recover Taxes from Third-Party Debtors

September 16, 2019

Introduction: In recent times, some banks and financial institutions have been freezing their customers account based on notices from the Ghana Revenue Authority (GRA) represented by the Commissioner-General. These customers wonder whether or not the Commissioner-General or anybody authorized by him has the power to garnish their account without prior notice to them or a […]

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