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 met with mixed results. Take the recent Supreme Court decision in CJEUL v the Ghana Revenue Authority & Attorney-General[1] as an example. The Plaintiff, a non-governmental organisation, brought an application challenging...
Tag: Income Tax
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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 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...

