Category: Taxation
Rethinking Article 68(5) of the 1992 Constitution – Taxation of the Emoluments of the President of the Republic of Ghana – An Introspection
Introduction. The President of Ghana is, under the law, the first gentleman of the land and he takes precedence over all other persons in Ghana. ... Read More
Are VAT Tax Credit Refunds limited to Exporters only? – The case of The Republic vs. The Commissioner-General of the Ghana Revenue Authority; Ex Parte Agility Distribution Parks Ghana Ltd
The Background The Applicant taxpayer is a private limited liability company in the business of constructing commercial warehouses for rent. The Commissioner-General of the Ghana ... Read More
Tax Appeals in Ghana: Monetizing the Right to Justice?
1.Introduction "If we never do anything which has been done before, we shall never act anywhere. The law will stand still whilst the rest of ... Read More
Key Tax Developments in 2019
Following the major overhaul of Ghana’s tax regime in 2015 (i.e. the repeal of the Internal Revenue Act 2000 (Act 592) and the introduction of ... Read More
Overtime work, Its Remuneration, and Its Tax Implication
1. Introduction Overtime is defined as “time worked in addition to one’s normal working hours.” The International Labour Organisation (the “ILO”), whose mandate is to promote ... Read More
Legal Profession 1 – 1 Revenue Authority
Lawyers and taxmen make strange bedfellows. And in more than one instance, attempts to infuse the enforcement of tax obligations with justice delivery have been ... Read More
An Analysis of Personal Tax Reliefs For Resident Individuals Under Ghanaian Law
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 ... Read More
Reflections on the Commissioner-General’s Power to Recover Taxes from Third-Party Debtors
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 ... Read More
The Tax Implications of Failing to Register a Technology Transfer Agreement
The Ghana Investment Promotion Centre Act, 2013 (Act 865) (“GIPC Act”) and the Technology Transfer Regulations, 1992 (L.I. 1547) (“TTA Regulations”) constitute the main legal ... Read More
Meeting High Revenue Targets: A Tale of Nothingness and the GRA’s Rush for Fool’s Gold
A. Introduction Every Country survives on taxes. Every person (natural or artificial) is obliged to pay tax on his taxable income or revenue. All across ... Read More