GHANA REVENUE AUTHORITY vs. SIC INSURANCE COMPANY LTD.

The Plaintiff is a State Agency established by an Act of Parliament with the responsibility to collect tax revenue for and on behalf of the Government of Ghana. The Defendant, on the other hand, is an insurance company registered under the laws of Ghana. The material facts which gave rise to the matter before me are stated in Plaintiff’s statement of claim as corroborated in material aspects by the testimony of Plaintiff’s witness, Mr. Samuel Bentil and supported by the documentary evidence adduced by the Plaintiff in support of its case. It is the testimony of Plaintiff’s witness that he is a Tax Administrator who has been working with the Plaintiff (from the then CEPS) for over twenty-seven (27) years. He testified that he is currently the Head of the Debt Management Section of the Debt Management, Compliance and Enforcement Unit of the Office of the Commissioner General, Head Office and the facts to which he testified came to his knowledge in connection with his duties as t...