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...
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...