The Commissioner-General may, by notice, require a person to file a tax return if before the date for filing of tax returns

• the person becomes bankrupt, is wound-up or goes into liquidation; or
• the Commissioner-General believes on reasonable grounds that the person is about to leave the country indefinitely;
• is otherwise about to cease activity or business in the country; or
• has committed an offence under a tax law; or
•  the Commissioner-General considers it appropriate, including where the person fails to maintain adequate documentation
  (Any 4 points)

• The Commissioner-General may, appoint another person to prepare and file any information that the Commissioner-General may require, including information required by the return.
• The Commissioner-General shall make an assessment of the tax liability of the person as required by the tax law, including by way of adjusted assessment, and for this purpose may use any information in the possession of the Commissioner-General including information obtained above.
  

• The history of the person with respect to compliance or noncompliance with tax laws;
• The amount of tax payable by the person;
• The class of business or other activity conducted by the person;
• Criteria developed under a compliance management plan, which may include random selection of returns for audit; or
• Other matters that the Commissioner-General considers relevant for ensuring the collection of tax due.
  

• The purpose of the segmentation of taxpayers is to allow the Ghana Revenue Authority cater for the specific need of taxpayers within each segment.
• Large taxpayers may have specific issues which may not be relevant to other segments and the reverse is true of the others.
• It will help tax administration to segment them and deal with them according to their needs and help them grow.
• All taxpayers will be accounted for as each segment will concentrate on its area.
  

• Simple tax laws: When the laws are simple, it allows for compliance as taxpayers are able to interpret it well.
• Simplified procedures: Procedures to be followed to pay tax should be simplified to ensure that tax payers spend less time to complete them.
• Tax Amnesty: where taxpayers are allowed not to pay interest and penalty on non-disclosure of income and in some cases, taxes are forgiven, it allows for tax compliance.
• Penalty and sanctions: Penalty should be imposed with severe sanction to ensure compliance.
• Provision of Tax payers’ service: Services in the form of tax education, provision of assistance to help in filing shall be helpful in the voluntary tax compliance.                (Any 3 points)
  

• Assess and collect taxes, interest and penalties on taxes due to the Republic with optimum efficiency;
• Pay the amounts collected into the Consolidated Fund unless otherwise provided by this Act and other Acts;
• Promote tax compliance and tax education.
• Combat tax fraud and evasion and co-operate to that effect with other competent law enforcement agencies and revenue agencies in other countries;
• Advise District Assemblies on the assessment and collection of their revenue;
• Prepare and publish reports and statistics related to its revenue collection.
• Make recommendations to the Minister of Finance and Economic Planning on revenue collection policy; and perform any other function in relation to revenue as directed by the MOFEP assigned to it under any other enactment.       (Any 4 points)
  

As part of the functions of the Commissioner-General, he may issue a ruling upon application by a taxpayer.
A class ruling is a ruling issued by the Commissioner-General to a specified class of Taxpayers. It becomes applicable to persons within the class. Eg. Real Estate Developers requesting for a ruling.     (2 marks)

Relevance/Effects

• It sets out the position of the Commissioner-General regarding the application of tax laws with respect to an arrangement proposed or entered into by the class of Taxpayers.
• Class ruling binds the Commissioner-General to the extent that the Taxpayers in the class make full and true disclosure of all aspects of the arrangement.
• It does not bind the taxpayers in question.               (Any 2 points for 2 marks)
  

For a non-resident person with a Permanent Establishment, the PE is required to file returns on its activities to the Commissioner General as is it were a distinct and separate person engaged in the same or similar activities under the same or similar conditions and dealing wholly independently. That is a PE has to file and comply with the tax laws of Ghana as if it were a subsidiary of a parent company.

The income of a non- resident person without a Permanent Establishment attract a final withholding tax and in some instances if the income forms part of the business income of the non-resident person no taxes may be deducted if there is a double taxation treaty with the non-resident person’s country.

NOVEMBER 8, 2017
REPORT BY MASTER XXX TO CEO SWISSCOM LTD ON PROCEDURE FOR SUBMISSION OF RETURNS AND PAYMENT OF TAX (INCLUDING PENALTY) AND DISPUTE RESOLUTION PROCEDURES.

Dispute resolution procedures:

• A person who is dissatisfied with the Commissioner-General (CG) with a decision of the Commissioner-General may object in writing within thirty (30) days of being notified of the decision.
• The objection shall be in writing stating the grounds of the objection.
• Commissioner-General may grant the application for extension.
• An objection shall not be entertained unless a payment of 30% of the tax in dispute and paid all other taxes are made.
• The 30% could be waived by the Commissioner-General.
• The objection could be disallowed in whole or in part.
• The Commissioner-General shall within 60 days serve the objector with a notice of the decision including the reason for the decision.
• Where the CG does not serve notice within 60 days, it should be interpreted to mean the objection has been disallowed.
• A person who is dissatisfied with the decision of the CG could appeal against the decision to the Court within thirty days of the decision.
• An appeal against an objection decision does not operate as a suspension of the objection decision.
  (Any 4 points for 4 marks)

• The person becomes bankrupt, is wound-up or goes into liquidation;
• The Commissioner-General believes on reasonable grounds that the person is about to leave Ghana indefinitely;
• The Commissioner-General believes on reasonable grounds that the person is otherwise about to cease activity in Ghana;
• The Commissioner-General believes on reasonable grounds that the person has committed an offence under a tax law; or
• The Commissioner-General otherwise considers it appropriate, including but not limited to where the person fails to maintain adequate documentation.                  (Any 3 points)
  

Private ruling sets out clearly the Commissioner General’s position regarding the application of the Act with respect to a transaction proposed or entered into by a person. (1 mark)
Practice notes are issued to achieve a consistency in administration of the tax act.    (1 mark)
Where there is a conflict, the private ruling takes priority over the practice notes.     (2 marks)

These are individuals under the age of eighteen years or individuals who, by reason of mental ill-health, are in capable of managing their tax affairs.