[2019]DLCA8828 • December 5, 2019 • Court of Appeal
BEIERSDORF GHANA LIMITED vs. THE COMMISSIONER GENERAL - GHANA REVENUE AUTHORITY
The Commissioner General of the Ghana Revenue Authority assessed Beiersdorf Ghana Limited for tax liability amounting to GH¢1,698,149.34 for the years 2014 to 2016 following a tax audit. Beiersdorf Ghana Limited appealed the assessment to the High Court, which dismissed the appeal. The appellant then appealed to the Court of Appeal.
read moreADJEI,J.A: The Commissioner General of the Ghana Revenue Authority rendered a decision on 14th August, 2017 with respect to tax liability of GH¢1,698,149.34 against Biersdorf Ghana Limited for 2014 to 2016 years of assessment . The tax assessed by the Commissioner was based on the result of a Tax Audit for the Accounting Period of 2014-2016. Biersdorf Ghana Limited dissatisfied with the tax assessment filed an appeal against the decision of the Commissioner General to the High Court. The appeal was filed on 8th January, 2018. Biersdorf Ghana Limited was the Appellant before the High Court and the Commissioner General of the Ghana Revenue Authority was the Respondent. The Appellant dissatisfied with the decision of the High Court delivered on 13th July, 2018 appealed against same to this Court on 11th October, 2018. The High Court shall be referred to as the Court below for the purposes of this appeal. In this appeal, the Appellant/Appellant shall be referred to as Appellant and the....