GHANA REVENUE AUTHORITY vs. AIRTEL GHANA LIMITED

RULING This ruling is in respect of a Summary Judgment application filed by the Plaintiff (hereinafter called ‘Applicant’). The Applicant is praying for judgment to be entered in its favour per the reliefs sought in the Writ of Summons. The application is supported by a 20 paragraph Affidavit dated 13th October 2023. The crux of the application is that on 22nd May 2021, the Applicant assessed Millicom Ghana Limited’s Total Tax Liability for the 2017 to 2018 years of assessment as GHC46,221,554.61 made up of Direct Taxes of GHC33,287,433.64 and Indirect Taxes of GHC12,934,120.97 and notified Millicom Ghana Limited by a letter dated 9th October 2021. That the Defendants (hereinafter called ‘Respondent’) as the successor in title company of the erstwhile Millicom Ghana Limited and Airtel Ghana Limited having merged operations in Ghana since October 2017 objected to the assessment by a letter dated 19th November 2021 (attached and marked as Exhibit ‘MS1’) without paying...