a) During the tax audit of Kalybos Company Ltd, a lot of information came to the attention of the Ghana Revenue Authority staff who conducted the audit. The staff reminded themselves that a person employed, or engaged by Ghana Revenue Authority must be confidential.
Required:
i) Under what circumstances would a person or the Commissioner-General disclose information or documents to another person? (3 marks)
View Solution
- The other person is currently employed or engaged by the GRA or assisting the GRA in the performance of a function.
- The disclosure is for the purposes of tax administration or any other tax law.
- The Commissioner-General has authorised the disclosure.
- The Commissioner-General is to disclose information or documents according to a court or tribunal order for the purpose of a tax law. (Any 3 points)
ii) Which categories of persons or institutions may the Commissioner-General disclose a taxpayer’s information to? (2 marks)
View Solution
- The Minister of Finance.
- A person in the service of the Government in a revenue or statistical department where the disclosure is necessary for the performance of the official duties of the person.
- The Auditor-General or a person authorised by the Auditor-General where the disclosure is necessary for the performance of official duties.
- The competent authority of the government of another country with which Ghana has entered into an international arrangement, to the extent permitted under that arrangement. (Any 2 points)
b) During the tax audit of Kalybos Ltd, the Commissioner-General sought the assistance of some Lawyers and Architects who were not employees of Ghana Revenue Authority. The Management of Kalybos Ltd is protesting the use of these experts whose advice influenced the final decisions of the Commissioner-General.
Required:
What are the rules governing the assistance of experts in the duties of the Commissioner-General of the Ghana Revenue Authority? (5 marks)
View Solution
- The Commissioner-General may engage experts, on the terms and conditions that the Commissioner-General considers necessary, to assist the GRA in the proper performance of the functions of the GRA. The appointment of an expert is ineffective unless the appointment is in writing and is expressly made.
- An expert assisting the GRA to perform a function is to be supervised by the Commissioner-General or an Officer authorised by the Commissioner-General.
- A taxpayer, however may refuse to deal directly with an expert but that person is not to obstruct an expert assisting a tax officer to perform a function.
- A taxpayer may report to the Commissioner-General where that person is of the opinion that the engagement of a particular expert involves a conflict of interest.
- Where the Commissioner-General receives a report that there is a conflict of interest with respect to an expert, the Commissioner-General is required to take a decision and the decision of the Commissioner- General on the matter is final.
(5 points for 5 marks)