[2018]DLHC11485 • February 1, 2018 • High Court
THE REPUBLIC vs. THE GHANA REVENUE AUTHORITY EXPARTE ACS AFRICA COASTAL SERVICES LTD
The Applicant company underwent a tax audit by the Ghana Revenue Authority (Respondent) covering years 2010-2014, resulting in a demand for payment of direct and indirect taxes and a National Fiscal Stabilization Levy (NFSL) assessed at GH¢667,611.07. The Applicant contended it was not liable for the NFSL under Act 862 but paid 30% of the levy pending dispute resolution. The Applicant sought a Tax Clearance Certificate to renew its license and expatriate permits, but the Respondent refused due to the outstanding NFSL liability, adversely affecting the Applicant's operations.
read moreThe Applicant Company invokes the judicial review jurisdiction of this court in the nature of mandamus to compel the Ghana Revenue Authority, the Respondent herein to issue the Applicant with a Tax Clearance Certificate. The affidavit in support of the application recounts that the Respondent in December 2016 carried out a tax audit on the applicant company for the years 2010, 2011, 2012, 2013 and 2014. The audit resulted in a demand on the Applicant to pay various sums of money in full settlement of direct and indirect tax liabilities as well as liability or National Fiscal Stabilization Levy (NFSL). The Applicant's liability on the levy was assessed at GH¢667,611.07. The Applicant's case however, is that it is not enjoined by the National Fiscal Stabilization Levy Act Act 862 to pay the said levy. In the meantirne it settled all its assessed direct and indirect tax liabilities. On its behalf, the Applicant's external auditors filed a protest assigning reasons why it was not liable....