Tax is charged on income from employment, business and investment in the case of a resident person, on world-wide income but for non-resident on income derived from and accrued in Ghana.

Lydia Waakye, being an income earner shall be required to pay taxes on income. However, as an individual aged 16 years and running an enterprise, she is an incapacitated person (not fit and proper) and therefore, the tax affairs must be managed by her trustee.

She cannot pay tax on her income, the trustee will pay tax on her behalf until she is able to pay at an adult age