[2017]DLHC6267 • December 21, 2017 • High Court
TAYLOR & TAYLOR LTD vs. THE COMMISSIONER-GENERAL AND THE ATTORNEY-GENERAL
The Appellant, Taylor & Taylor Ltd, a limited liability company and taxpayer, was assessed by the Commissioner-General of the Ghana Revenue Authority (GRA) based on an audit report alleging undisclosed income from payments received from the Ministry of Health. The Appellant disputed the assessment, contending that the payments were not fully taxable business income as some amounts were paid to foreign suppliers, and challenged the legality of the tax collection process, including the premature garnishment of funds by the Bank of Ghana without proper notice of assessment.
read moreTax Assessment: Whether or not there was a wrong use of discretion There are only two certainties in life: Death and Taxes! There is no escape from either of these variables. The inscription on the IRS building in Washington reads: “TAXES ARE WHAT WE PAY FOR A CIVILIZED SOCIETY” The 1st Respondent is the body responsible for tax administration. Apart from filing processes at the inception of this appeal, the 2nd Respondent did not participate in the appeal. The whole appeal was therefore determined with the active participation of the Appellant a limited liability company and taxpayer and 1st Respondent alone. This is an Appeal against the tax assessment made by the Respondent against the Applicant. The Applicant listed 7 grounds of appeal namely: 1. The Commissioner-General erred in basing his assessment on false and inaccurate figures said to have been received by the Ministry of Health. 2. In arriving at his assessment, the Commissioner-General erred having...