SwissCom Ltd, a Swiss based Information and Communication Technology Company is hopeful of investing in Ghana. The CEO of the company participated in a tax conference in Paris, in France and met Obodai of GoodLuck & Associates, a firm of Chartered Accountants in Ghana. He took the opportunity to discuss with Mr. Obodai, SwissCom’s intention to invest in Ghana and contracted GoodLuck & Associates to brief him on the Communications Service Tax (CST) regime in Ghana. The CEO already understands what CST is and enterprises that charge CST.
You are a Tax Expert in the employment of GoodLuck & Associates and Mr. Obodai has requested you to draft a report to the CEO of SwissCom Ltd. on the Communication Tax regime in Ghana.
Required:
Draft the report in which you:
Explain to the CEO any dispute resolution procedures available to him. (4 marks)
View Solution
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)