EATON TOWERS GHANALTD vs. THE COMMISSIONER-GENERAL [GRA] AND THE ATTORNEY-GENERAL

Tax Appeal – Commissioner Generals Re-characterization of arrangements aimed at reducing tax due Following a tax audit embarked upon by the Commissioner General [CG] of the Ghana Revenue Authority [GRA] on the Appellants business, this Appeal has arisen. This audit covering the period 2013 to 2016 culminated in the upward adjustment of the Appellants assessable income from its Vodafone operations and consequently its direct and indirect tax liabilities for the period. The Commissioner General set off tax credits standing in favor of the Appellant in the aggregate amount of GHC9,431,605.18 against the the assessed tax of GHC40,945,696.83 leaving an outstanding tax amount of GHC31,514,091.65. Dissatisfied with this assessment the Appellant wrote to the CG on 6th December 2017 and in accordance with section 42(5) (b) of Act 915 requested a waiver of the required upfront payment of 30% of the tax assessed which is a pre requisite for its assessment. This request was repeated on the .....