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- 4 Marks
Question
In recent years, the Ghana Revenue Authority (GRA) has embarked on some tax administrative reforms. One of the key administrative reforms is the merger of the Medium Taxpayer Office (MTO) and Small Taxpayer Office (STO) systems in the management of taxpayers, which has resulted in the introduction of the Taxpayer Services Centres (TSCs) concept whereby taxpayers are migrated to tax offices closer to their business locations, irrespective of their turnovers.
Required:
i) Explain TWO (2) benefits of the new tax administration reform to the taxpayer. (2 marks)
ii) Explain THREE (3) benefits of the new tax administration reform to the GRA. (3 marks)
Answer
i) Benefits of Tax Service Centres to the taxpayer:
- Reduced tax compliance cost – Long distance covered by taxpayers to interact with DTRD offices is reduced.
- Receive better customer service from GRA.
- Have queries and issues quickly addressed.
(Any 2 points @ 1 mark each = 2 marks)
ii) Benefits of Tax Service Centres to GRA:
- It enhances effectiveness in compliance checks and monitoring of taxpayers due to their proximity to Taxpayer Service Centres.
- Diversified knowledge and understanding of varied taxpayer sizes by tax officers across tax offices.
- Improved customer services and better service delivery to taxpayers.
- Improved tax revenue growth due to improved compliance.
- Topic: Tax Administration
- Series: MAR 2024
- Uploader: Theophilus