Find Related Questions by Tags, levels, etc.
Find Related Questions by Tags, levels, etc.
Find Related Questions by Tags, levels, etc.
The Commissioner-General assessed Judah in the 2020 year of assessment, and he is dissatisfied with the assessment. Judah intends to seek redress with the Commissioner-General. He has contacted you for professional advice on objection processes.
Required:
Explain the objection processes as contained in the Revenue Administration Act, 2016 (Act 915) as amended.
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Where a taxable person does not have a tax invoice that provides evidence of the input tax paid, the Commissioner-General may allow a deductible input tax in the tax period in which the deduction arises to a taxable person under certain conditions.
Required:
State THREE (3) conditions that must be satisfied before a taxable person without a tax invoice may be allowed an input tax deduction. (6 marks)
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Where the Commissioner-General makes an assessment under a tax law, the Commissioner-General shall serve a written notice of the assessment on the taxpayer.
Required:
State EIGHT (8) elements contained in Commissioner-General’s notice of tax assessment. (5 marks)
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The Commissioner-General may, in the circumstances specified in section 28 (3) of the Revenue Administration Act, 2016 (Act 915), make a pre-emptive assessment of tax payable or to become payable by a person under a tax law whether or not the person is required to file a tax return.
Required:
Under what circumstance will the Commissioner-General make a pre-emptive assessment? (5 marks)
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The Board of Ghana Revenue Authority is to ensure the proper and effective performance of the functions of the Ghana Revenue Authority.
i) Describe THREE (3) functions of the Board of Ghana Revenue Authority. (3 marks)
ii) State TWO (2) functions performed by the Commissioner-General of the Ghana Revenue Authority. (2 marks)
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The Income Tax Act, 2015 (Act 896), provides under subsection (2) of section 100 a list of worthwhile causes approved by the Government that a person can deduct in the course of doing business.
Required:
Explain THREE (3) worthwhile causes and the basis of approval by the Commissioner-General of GRA? (3 marks)
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i) Under what circumstances would the Commissioner-General of Ghana Revenue Authority, by notice, require a person to file a tax return before the due date for filing of tax returns? (4 marks)
ii) What are the powers of the Commissioner-General if a taxpayer fails to file tax return on time? (3 marks)
Find Related Questions by Tags, levels, etc.
Find Related Questions by Tags, levels, etc.
Find Related Questions by Tags, levels, etc.
Find Related Questions by Tags, levels, etc.
The Commissioner-General assessed Judah in the 2020 year of assessment, and he is dissatisfied with the assessment. Judah intends to seek redress with the Commissioner-General. He has contacted you for professional advice on objection processes.
Required:
Explain the objection processes as contained in the Revenue Administration Act, 2016 (Act 915) as amended.
Find Related Questions by Tags, levels, etc.
Where a taxable person does not have a tax invoice that provides evidence of the input tax paid, the Commissioner-General may allow a deductible input tax in the tax period in which the deduction arises to a taxable person under certain conditions.
Required:
State THREE (3) conditions that must be satisfied before a taxable person without a tax invoice may be allowed an input tax deduction. (6 marks)
Find Related Questions by Tags, levels, etc.
Where the Commissioner-General makes an assessment under a tax law, the Commissioner-General shall serve a written notice of the assessment on the taxpayer.
Required:
State EIGHT (8) elements contained in Commissioner-General’s notice of tax assessment. (5 marks)
Find Related Questions by Tags, levels, etc.
The Commissioner-General may, in the circumstances specified in section 28 (3) of the Revenue Administration Act, 2016 (Act 915), make a pre-emptive assessment of tax payable or to become payable by a person under a tax law whether or not the person is required to file a tax return.
Required:
Under what circumstance will the Commissioner-General make a pre-emptive assessment? (5 marks)
Find Related Questions by Tags, levels, etc.
The Board of Ghana Revenue Authority is to ensure the proper and effective performance of the functions of the Ghana Revenue Authority.
i) Describe THREE (3) functions of the Board of Ghana Revenue Authority. (3 marks)
ii) State TWO (2) functions performed by the Commissioner-General of the Ghana Revenue Authority. (2 marks)
Find Related Questions by Tags, levels, etc.
The Income Tax Act, 2015 (Act 896), provides under subsection (2) of section 100 a list of worthwhile causes approved by the Government that a person can deduct in the course of doing business.
Required:
Explain THREE (3) worthwhile causes and the basis of approval by the Commissioner-General of GRA? (3 marks)
Find Related Questions by Tags, levels, etc.
i) Under what circumstances would the Commissioner-General of Ghana Revenue Authority, by notice, require a person to file a tax return before the due date for filing of tax returns? (4 marks)
ii) What are the powers of the Commissioner-General if a taxpayer fails to file tax return on time? (3 marks)
Find Related Questions by Tags, levels, etc.
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