Question Tag: Commissioner-General

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  • 5 Marks

PT – Nov 2023 – L2 – Q2b – Value-Added Tax (VAT), Customs, and Excise Duties

State five circumstances under which the Commissioner-General shall cancel VAT registration.

State FIVE (5) circumstances under which the Commissioner-General shall cancel the VAT registration of a taxable person.

The Commissioner-General is mandated to cancel the registration of a taxable person under the following circumstances:

1. The taxable person no longer exists.
2. The taxable person is not carrying on a taxable activity.
3. The taxable person is not required or entitled to apply for registration.
4. The taxable person has no fixed place of business or abode.
5. The taxable person has not kept proper accounting records related to the business activity carried on by that person.
6. The taxable person has not submitted regular and reliable tax returns required under the VAT Act.
7. The taxable person has not met the registration threshold during the twelve-month period immediately before the application was made or will not meet the threshold during the twelve-month period following the date of the application.
8. A minimum period of two years has elapsed since the effective date of the registration (this provision does not apply to an auctioneer, the Government, or a promoter of a public entertainment).
Cancellation takes effect from the end of the tax period in which the registration is canceled or any other date determined by the Commissioner-General.

  • 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.
  • 5 Marks

PT – July 2023 – L2 – Q2a – Value-Added Tax (VAT), Customs, and Excise Duties

Explanation of five circumstances under which the Commissioner-General may cancel a VAT registration.

State FIVE (5) circumstances under which the Commissioner-General may cancel a VAT registration of a taxable person. (5 marks)

The Commissioner-General may cancel a VAT registration under the following circumstances:

  1. No Longer Exists: The taxable person no longer exists or has ceased operations.
  2. Not Carrying on Taxable Activity: The person is no longer carrying on a taxable activity.
  3. Below Registration Threshold: The taxable person’s turnover falls below the required VAT registration threshold.
  4. No Fixed Place of Business or Abode: The taxable person has no fixed place of business or abode in the country.
  5. Non-Compliance: The taxable person has not kept proper accounting records or failed to submit regular and reliable tax returns.
  • 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.
  • 6 Marks

PT – Aug 2022 – L2 – Q2b – Value-Added Tax (VAT), Customs, and Excise Duties

List three conditions under which a taxable person can deduct input tax without an invoice.

Where a taxable person does not have a tax invoice that provides evidence of the input tax paid, the Commissioner-General may allow a deductible input tax in the tax period in which the deduction arises to a taxable person under certain conditions.
Required:
State THREE (3) conditions that must be satisfied before a taxable person without a tax invoice may be allowed an input tax deduction. (6 marks)

  1. The taxable person took all reasonable steps to acquire a tax invoice.
  2. The failure to acquire a tax invoice was not the fault of the taxable person.
  3. The amount of deductible input tax claimed by the taxable person is correct or verifiable​
  • 5 Marks

PT – Dec 2023 – L2 – Q1d – Tax Administration

Listing eight key elements contained in the Commissioner-General's notice of tax assessment.

Where the Commissioner-General makes an assessment under a tax law, the Commissioner-General shall serve a written notice of the assessment on the taxpayer.

Required:
State EIGHT (8) elements contained in Commissioner-General’s notice of tax assessment. (5 marks)

The written notice of tax assessment from the Commissioner-General must contain the following elements:

  1. Name of the taxpayer.
  2. Taxpayer Identification Number (TIN).
  3. The tax payable as assessed by the Commissioner-General.
  4. Amount of tax remaining to be paid after any relevant credits or pre-payments.
  5. The manner in which the assessment was calculated.
  6. The reason for making the assessment.
  7. The date by which the tax is to be paid.
  8. Time, place, and manner for objecting to the assessment.
  • 5 Marks

PT – Dec 2023 – L2 – Q1c – Tax Administration

Explanation of the circumstances under which the Commissioner-General may make a pre-emptive tax assessment.

The Commissioner-General may, in the circumstances specified in section 28 (3) of the Revenue Administration Act, 2016 (Act 915), make a pre-emptive assessment of tax payable or to become payable by a person under a tax law whether or not the person is required to file a tax return.

Required:
Under what circumstance will the Commissioner-General make a pre-emptive assessment? (5 marks)

The Commissioner-General may make a pre-emptive tax assessment under the following circumstances:

  1. The person becomes bankrupt.
  2. The person’s business is wound up.
  3. The person’s business goes into liquidation.
  4. The Commissioner-General believes the person is about to leave the country indefinitely.
  5. The Commissioner-General believes the person is about to cease business activities in the country.
  6. The Commissioner-General believes the person has committed an offence under tax law.
  7. The Commissioner-General considers it appropriate, especially where the person fails to maintain adequate documentation.
  • 5 Marks

PT – Nov 2020 – L2 – Q1a – Tax Administration

Describes the functions of the Board of the GRA and the Commissioner-General.

The Board of Ghana Revenue Authority is to ensure the proper and effective performance of the functions of the Ghana Revenue Authority.

i) Describe THREE (3) functions of the Board of Ghana Revenue Authority. (3 marks)
ii) State TWO (2) functions performed by the Commissioner-General of the Ghana Revenue Authority. (2 marks)

i) The Board is to ensure the proper and effective performance of the functions of the Ghana Revenue Authority through the:

  • Supervision and monitoring of the Authority in the performance of its functions.
  • Formulation of administrative policy for the smooth and efficient management of the Authority.
  • Determination of a scheme of service for the staff of the Authority.
  • Performance of any function incidental to the objectives of the Authority.
  • Recommendations to the Minister of Finance on tax policy, tax reform, tax legislation, tax treaties, tax exemption, and tax concessions.

(One point each for one mark. Maximum of three points = 3 marks)

ii) Functions of the Commissioner-General of the Ghana Revenue Authority:

  • The Commissioner-General is responsible for the day-to-day administration of the affairs of the Authority and is answerable to the Board for the performance of the functions of that office.
  • The Commissioner-General may delegate a function to an officer of the Authority but is not relieved from ultimate responsibility for the performance of the delegated function.
  • The Commissioner-General is responsible for the direction and supervision of the employees of the Authority.
  • 3 Marks

AT – Nov 2018 – L3 – Q2b – Tax administration in Ghana

Explaining three worthwhile causes and their approval by the Commissioner-General.

The Income Tax Act, 2015 (Act 896), provides under subsection (2) of section 100 a list of worthwhile causes approved by the Government that a person can deduct in the course of doing business.
Required:
Explain THREE (3) worthwhile causes and the basis of approval by the Commissioner-General of GRA? (3 marks)

  • Charitable Organizations: Organizations must possess written approval issued by the Commissioner-General in accordance with Section 97 of the Act.
  • Scheme or Course of Study: Scholarship schemes for academic, technical, or professional courses must be approved in writing by the Minister for Education.
  • Rural or Urban Development: Activities for the development of urban or rural areas must be attested by the Minister for Local Government to be considered a worthwhile cause.
  • Sports Development or Promotion: Activities promoting sports must be supported by a written attestation from the Minister for Youth and Sports.
  • Other worthwhile causes: As approved by the Commissioner-General. (3 marks for 3 points)
  • 3 Marks

TX – May 2019 – L3 – Q4A – Tax administration in Ghana

Discuss the circumstances under which the Commissioner-General can require early filing of tax returns and the powers available when taxpayers fail to file on time.

i) Under what circumstances would the Commissioner-General of Ghana Revenue Authority, by notice, require a person to file a tax return before the due date for filing of tax returns? (4 marks)

ii) What are the powers of the Commissioner-General if a taxpayer fails to file tax return on time? (3 marks)

i) Circumstances for Early Filing Requirement:

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

  • 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 the country indefinitely.
  • The person is otherwise about to cease activity or business in the country.
  • The person has committed an offense under a tax law.
  • The Commissioner-General considers it appropriate, including cases where the person fails to maintain adequate documentation.

ii) Powers of the Commissioner-General When Tax Returns Are Not Filed on Time:
If a person fails to file a tax return by the due date required by a tax law:

  • 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, using any information in the possession of the Commissioner-General, including information obtained as described above.

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