Category: Taxation

Tax Appeals in Ghana: Monetizing the Right to Justice?

Tax Appeals in Ghana: Monetizing the Right to Justice?

Bobby Banson- August 16, 2020

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

Key Tax Developments in 2019

Ismail Ibn Ibrahim- January 21, 2020

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

Overtime work, Its Remuneration, and Its Tax Implication

Maame Birago Yeboah- October 14, 2019

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

Legal Profession 1 – 1 Revenue Authority

Samuel Alesu-Dordzi- September 26, 2019

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

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

Mawukoenya Nutekpor- 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 ... Read More

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

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

Mawukoenya Nutekpor- 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 ... Read More

The Tax Implications of Failing to Register a Technology Transfer Agreement

The Tax Implications of Failing to Register a Technology Transfer Agreement

Cletus Danliar Banseh- June 10, 2019

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

Meeting High Revenue Targets: A Tale of Nothingness and the GRA’s Rush for Fool’s Gold

Bobby Banson- May 28, 2018

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

The Role of Lawyers and Accountants in an Effective Tax System

The Role of Lawyers and Accountants in an Effective Tax System

Isaac Agyiri Danso- October 22, 2017

Taxation’s role in an economy cannot be over-emphasized. For starters, taxation is a major source of revenue for funding national development and providing public goods. ... Read More