- 10 Marks
Question
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)
Answer
Objection to a Tax Decision (Section 42 of Act 915)
- A person dissatisfied with a tax decision may object to the decision with the Commissioner-General within 30 days of notification.
- The objection must be in writing and state the grounds upon which it is made.
- An extension for filing an objection may be requested if there is reasonable cause, such as absence from Ghana or sickness.
- The Commissioner-General may grant or deny the extension request and notify the applicant.
- 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.
- 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.
- Tags: Appeals, Commissioner-General, Objection Procedure, Tax Decision
- Level: Level 2
- Topic: Tax Administration
- Series: MAR 2023
- Uploader: Joseph