Tag: Taxation
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
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
The Role of Lawyers and Accountants in an Effective Tax System
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