Question Tag: Appeals

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  • 10 Marks

PT – March 2023 – L2 – Q1c – Tax Administration

Explain the process for objecting to the Commissioner-General’s tax decision.

A taxpayer is not satisfied with the Commissioner-General’s tax decision.

Required:

Explain the procedure to be followed in objecting to the Commissioner-General’s tax decision.
(10 marks)

Objection to a Tax Decision (Section 42 of Act 915)

  1. A person dissatisfied with a tax decision may object to the decision with the Commissioner-General within 30 days of notification.
  2. The objection must be in writing and state the grounds upon which it is made.
  3. An extension for filing an objection may be requested if there is reasonable cause, such as absence from Ghana or sickness.
  4. The Commissioner-General may grant or deny the extension request and notify the applicant.
  5. The objection will not be entertained unless the taxpayer has paid all outstanding taxes, including:
    • Full amount of the tax in dispute for import duties.
    • 30% of the tax in dispute for other taxes.
  6. The Commissioner-General may waive or suspend the payment requirement depending on circumstances.

Objection Decision (Section 43 of Act 915)

  • After considering an objection, the Commissioner-General may vary or disallow the tax decision.
  • A decision notice will be provided within 60 days.
  • If no notice is given within 60 days, the taxpayer may treat the objection as disallowed.
  • 10 Marks

PT – May 2021 – L2 – Q1c – Tax Administration

Explain the objection processes according to the Revenue Administration Act, 2016 (Act 915).

The Commissioner-General assessed Judah in the 2020 year of assessment, and he is dissatisfied with the assessment. Judah intends to seek redress with the Commissioner-General. He has contacted you for professional advice on objection processes.
Required:
Explain the objection processes as contained in the Revenue Administration Act, 2016 (Act 915) as amended.

  1. A person dissatisfied with a tax decision can object to it in writing to the Commissioner-General within 30 days of being notified.
  2. The objection must state precisely the grounds for the objection.
  3. The taxpayer may apply for an extension of time to file an objection if there are reasonable grounds, and the Commissioner-General may grant it.
  4. In case of importation, all import duties must be paid, or for other taxes, 30% of the tax due must be paid.
  5. The Commissioner-General may waive or vary the 30% payment requirement.
  6. The Commissioner-General must serve a decision on the objection within 60 days.
  7. If no decision is served, the taxpayer can treat it as disallowing the objection.
  8. If unsatisfied, the taxpayer can appeal to the Independent Tax Appeals Board within 30 days of the decision.
  9. Further dissatisfaction allows the taxpayer to appeal to the court.
  10. Judah should follow the objection process and, if necessary, appeal to the Independent Tax Appeals Board.
  • 10 Marks

BCL – May 2021 – L1 – Q1c – Hierarchical Structure of Courts

Advising on the potential for overturning a High Court decision and possible redress options.

Mr. Biggs initiated a claim before the High Court at Agona Swedru for certain reliefs. These were based upon Mempeasem Communication Ltd’s allegedly unlawful acts of encroachment upon a piece of land belonging to Mr. Biggs’ family on which a telecommunication tower (mast) had been erected. The action went through a trial. At the end, the court held a judgment that accepted Mr. Biggs’ version of the matter and awarded damages of GH¢ 92 million against Mempeasem Communication Ltd.

Required:
You are working at Mempeasem Communication Ltd’s legal department as an intern. Your boss has asked you to advise him on whether or not the High Court decision, being a Superior Court, can be overturned by any other court. In addition, state if any, from which courts could further redress be sought?

The Supreme Court can utilize the power conferred on any other court in the realm to grant an order of stay of execution or overturn any earlier orders. Judicial precedent is an indispensable foundation upon which to decide the law and its application to cases. Accordingly, the power to depart from a decided case must be exercised with self-restraint and resorted to only when the court is convinced that the earlier decision was incorrect or such a departure is necessary to bring certainty to its decision to give credence to the doctrine of judicial precedent. The courts that further redress could be sought in this case are the Court of Appeal and Supreme Court. (10 marks)

  • 4 Marks

BCL – May 2019 – L1 – Q1a – Hierarchical Structure of Courts

Write short notes on the jurisdiction and powers of the High Court in Ghana.

In two points each, write short notes on the following: a) High Court (4 marks)

 

  • The High Court has jurisdiction to enforce the Fundamental Human Rights and Freedoms guaranteed by the 1992 Constitution.
  • It has Supervisory Jurisdiction over all lower courts and any lower adjudicating authority, exercising administrative jurisdiction over administrative bodies, issuing prerogative writs, and determining appeals from the lower courts.

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