INTERCLASS ASSOCIATES LTD. vs. GHANA REVENUE AUTHORITY

WELBOURNE (MRS), J.A. The Background Benjamin Franklin once said in 1789 that there were only two things certain in life: death and taxes. That statement is as true today as it was then. Equally true is the fact that generally no one enjoys paying taxes. However, governments need taxes in order to develop. Ghana is no exception. That is why the Ghana Revenue Authority is given the mandate to collect as much revenue under the Tax laws that it can legitimately collect from taxpayers. Thus one of the means of this objective is by way of tax audits of persons including enterprises and business entities. In furtherance of this objective, the Plaintiff/Appellant (hereinafter referred to as the Appellant), was engaged by the Defendant/Respondent (hereinafter referred to as the Respondent), to carry out a tax audit of certain Companies and institutions including the Social Security and National Insurance Trust (SSNIT). This matter is in connection with the tax audit of SSNIT. The agreemen...