THE REPUBLIC vs. THE COMMISSIONER-GENERAL EXPARTE: MUNCK CIVIL ENGINEERING A/S

RULING This application for judicial review is made pursuant to Order 55 of the High Court (Civil Procedure) Rules, 2004 (CI 47). It is the case of the Applicants that the Respondent shared a draft tax assessment for 2019 to 2021 Years of Assessment and that through their tax advisors, Applicant intimated to the Respondent that it would review the draft tax assessment and revert with comments. However, by a letter dated 8th September 2022, the Respondent informed the Applicant of a final tax assessment for the said period with an assessed tax liability of GHs 99,206,270.59. The Applicant lodged an objection against the said assessment and is required to pay thirty percent of a disputed tax assessment as a condition precedent to the Respondent’s determination of an objection to the disputed tax assessment. The Applicant contends that, by a letter dated 28th September 2022, it (through its tax advisors) applied to the Respondent for a waiver of the 30% of the said tax assessment.....