Commissioner-General – Page 2

AT – Nov 2024 – L3 – Q2c – Extension of Time and Early Filing of Tax Returns

Explain the conditions for tax return extension and early filing requirements.

Question

Akosua Sokode has set up a small business to sell cosmetics in Accra. She just called you, an associate member of the Institute of Chartered Accountants Ghana, to seek your advice on tax returns and payment of taxes. Akosua Sokode told you that she cannot meet her tax payment deadlines and cannot file tax returns by the due dates. She also confided in you that maintenance of documents is a big problem for her.

Required:

Address the concerns of Akosua Sokode by briefing her on the following:

i) THREE factors regarding the extension of time for filing tax returns.

ii) TWO circumstances under which the Commissioner-General may request for filing of tax returns before the due date.

Answer

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Tags: Commissioner-General, Compliance, Filing Deadlines, Revenue Administration Act, Tax Policy, Tax Returns
Level: Level 3

Topic: Tax administration in Ghana
Series: Nov 2024

PT – Nov 2024 – L2 – Q1b – Tax Decisions and Objections

Explanation of tax decisions and conditions under which objections to tax decisions are valid.

Question

b) Tax decisions by the Commissioner-General can lead to tax disputes. The taxpayer can object to a tax decision. Objection constitutes an inalienable right a taxpayer can exercise in any tax administration environment.

Required:

i) When do we say that the Commissioner-General has taken a tax decision?

ii) State FOUR circumstances under which an objection to a tax decision is considered valid before the Commissioner-General can act on it.

iii) What are the options available to the Commissioner-General when he receives an objection from a taxpayer?

Answer

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Tags: Commissioner-General, Compliance, Tax Decisions, Tax Objection, Taxpayer Rights
Level: Level 2

Topic: Tax Administration
Series: Nov 2024

PT – Nov 2023 – L2 – Q2b – Value-Added Tax (VAT), Customs, and Excise Duties

State five circumstances under which the Commissioner-General shall cancel VAT registration.

Question

State FIVE (5) circumstances under which the Commissioner-General shall cancel the VAT registration of a taxable person.

Answer

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Tags: Cancellation, Commissioner-General, VAT Registration
Level: Level 2

Topic: Value-Added Tax (VAT), Customs, and Excise Duties
Series: NOV 2023

PT – March 2023 – L2 – Q1c – Tax Administration

Explain the process for objecting to the Commissioner-General’s tax decision.

Question

A taxpayer is not satisfied with the Commissioner-General’s tax decision.

Required:

Explain the procedure to be followed in objecting to the Commissioner-General’s tax decision.
(10 marks)

Answer

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Tags: Appeals, Commissioner-General, Objection Procedure, Tax Decision
Level: Level 2

Topic: Tax Administration
Series: MAR 2023

PT – July 2023 – L2 – Q2a – Value-Added Tax (VAT), Customs, and Excise Duties

Explanation of five circumstances under which the Commissioner-General may cancel a VAT registration.

Question

State FIVE (5) circumstances under which the Commissioner-General may cancel a VAT registration of a taxable person. (5 marks)

Answer

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Tags: Commissioner-General, Tax Administration, VAT, VAT Cancellation, VAT Registration
Level: Level 2

Topic: Value-Added Tax (VAT), Customs, and Excise Duties
Series: JULY 2023

PT – May 2021 – L2 – Q1c – Tax Administration

Explain the objection processes according to the Revenue Administration Act, 2016 (Act 915).

Question

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.

Answer

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Tags: Appeals, Commissioner-General, Revenue Administration Act, Tax Objections
Level: Level 2

Topic: Tax Administration
Series: MAY 2021

PT – Aug 2022 – L2 – Q2b – Value-Added Tax (VAT), Customs, and Excise Duties

List three conditions under which a taxable person can deduct input tax without an invoice.

Question

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)

Answer

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Tags: Commissioner-General, Tax deduction, Tax Invoice, VAT Input Tax
Level: Level 2

Topic: Value-Added Tax (VAT), Customs, and Excise Duties
Series: AUG 2022

PT – Dec 2023 – L2 – Q1d – Tax Administration

Listing eight key elements contained in the Commissioner-General's notice of tax assessment.

Question

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)

Answer

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Tags: Commissioner-General, Tax Assessment, Tax law, Taxpayer Notice
Level: Level 2

Topic: Tax Administration
Series: DEC 2023

PT – Dec 2023 – L2 – Q1c – Tax Administration

Explanation of the circumstances under which the Commissioner-General may make a pre-emptive tax assessment.

Question

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)

Answer

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Tags: Commissioner-General, Pre-Emptive Tax Assessment, Revenue Administration, Tax law
Level: Level 2

Topic: Tax Administration
Series: DEC 2023

PT – Nov 2020 – L2 – Q1a – Tax Administration

Describes the functions of the Board of the GRA and the Commissioner-General.

Question

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)

Answer

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Tags: Commissioner-General, GRA Board, Tax Administration
Level: Level 2

Topic: Tax Administration
Series: NOV 2020

AT – Nov 2018 – L3 – Q2b – Tax administration in Ghana

Explaining three worthwhile causes and their approval by the Commissioner-General.

Question

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)

Answer

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Tags: Charitable contributions, Commissioner-General, Income Tax Act, Tax deductions, Worthwhile causes
Level: Level 3

Topic: Tax administration in Ghana
Series: NOV 2018

TX – May 2019 – L3 – Q4A – Tax administration in Ghana

Discuss the circumstances under which the Commissioner-General can require early filing of tax returns and the powers available when taxpayers fail to file on time.

Question

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)

Answer

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Tags: Commissioner-General, Filing Deadlines, Ghana Revenue Authority, Tax Compliance, Tax Returns
Level: Level 3

Topic: Tax administration in Ghana
Series: MAY 2019

TX – May 2019 – L3 – Q4B – International taxation

Identify the factors considered by the Commissioner-General in selecting a person for a tax audit.

Question

b) The Commissioner-General may, in the exercise of his powers, audit the tax affairs of a person.

Required:
Identify THREE (3) factors considered for selecting a person for audit. (3 marks)

Answer

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Tags: Audit Selection, Commissioner-General, Compliance, Ghana Revenue Authority, Tax Audit
Level: Level 3

Topic: Tax administration in Ghana
Series: MAY 2019

AT – Aug 2022 – L3 – Q1c – Tax administration in Ghana

Circumstances under which the Commissioner-General can re-characterise transactions to protect revenue.

Question

In tax administration, the Commissioner-General has the mandate to protect revenue collected and collectible. As part of ensuring the protection of revenue, the Commissioner-General has the mandate to re-characterise or disregard any transaction that has the effect of eroding tax gains.

Required:
In accordance with the tax provision, under what circumstances will the Commissioner-General re-characterise any transaction?
(4 marks)

Answer

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Tags: Commissioner-General, Re-characterisation, Revenue protection, Tax avoidance
Level: Level 3

Topic: Tax administration in Ghana
Series: AUG 2022

AT – Nov 2020 – L3 – Q3c – International taxation

A paper to the Commissioner-General outlining factors to consider in a related party transaction for SuccessVehicles Ltd.

Question

Two vehicles of the same model and brand were sold by SuccessVehicles Ltd to two buyers at different prices. The first buyer bought one of the vehicles at the equivalent of US$84,500 and the second buyer bought the other vehicle at US$91,000. This arrangement, the Tax Authority finds difficult to accept and plans to confront SuccessVehicles Ltd on the matter.

The Commissioner-General has invited you as a final level student of ICAG to advise him on the factors to consider before approaching SuccessVehicles Ltd on the matter, as the Commissioner-General suspects related party issues.

Required:
Write a paper to the Commissioner-General on the issues to consider before approaching SuccessVehicles Ltd on the matter.

Answer

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Tags: Commissioner-General, Comparability factors, Related Party Transactions, Tax authority, Transfer Pricing
Level: Level 3

Topic: International taxation
Series: NOV 2020

AT – Dec 2023 – L3 – Q5b – Tax administration in Ghana

Discussing the legal requirements for payment of 30% before an objection to a tax assessment is determined by the Commissioner-General.

Question

The Ghana Revenue Authority insists on the payment of 30% before an objection is determined by the Commissioner-General.

Required:
What is the position of the tax law on this assertion?

Answer

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Tags: Commissioner-General, Objection to tax assessment, Payment before objection, Tax disputes
Level: Level 3

Topic: Tax administration in Ghana
Series: DEC 2023

AT – Nov 2015 – L3 – Q4b – Tax administration in Ghana

Outlining the conditions under which VAT registration can be canceled by the Commissioner General.

Question

Nangodi Enterprise, in its bid to be tax compliant, has sought your opinion on the circumstances under which its registration under Value Added Tax (VAT) can be canceled by the Commissioner General.

Required:
What are the conditions under which Nangodi Enterprise’s VAT registration can be canceled?

Answer

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Tags: Commissioner-General, Registration cancellation, Tax Compliance, VAT
Level: Level 3

Topic: Tax administration in Ghana
Series: NOV 2015

AT – Nov 2016 – L3 – Q2b – Tax administration in Ghana

Examine the rules for using landed property as security for unpaid taxes and recovering taxes from persons owing money to the tax debtor.

Question

b) Tax, when it becomes due and payable, is a debt due to GRA and is payable to the Commissioner-General.

Required:
i) Examine the rules where the Commissioner-General can use security on landed property for unpaid tax. (5 marks)
ii) Detail out the rules where the Commissioner-General can recover tax from persons owing money to the GRA as a tax debtor. (5 marks)

Answer

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Tags: Commissioner-General, Debt Collection, Landed Property, Tax Recovery
Level: Level 3

Topic: Tax administration in Ghana
Series: NOV 2016

Question Tag: Commissioner-General

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AT – Nov 2024 – L3 – Q2c – Extension of Time and Early Filing of Tax Returns

Explain the conditions for tax return extension and early filing requirements.

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PT – Nov 2024 – L2 – Q1b – Tax Decisions and Objections

Explanation of tax decisions and conditions under which objections to tax decisions are valid.

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PT – Nov 2023 – L2 – Q2b – Value-Added Tax (VAT), Customs, and Excise Duties

State five circumstances under which the Commissioner-General shall cancel VAT registration.

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PT – March 2023 – L2 – Q1c – Tax Administration

Explain the process for objecting to the Commissioner-General’s tax decision.

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PT – July 2023 – L2 – Q2a – Value-Added Tax (VAT), Customs, and Excise Duties

Explanation of five circumstances under which the Commissioner-General may cancel a VAT registration.

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PT – May 2021 – L2 – Q1c – Tax Administration

Explain the objection processes according to the Revenue Administration Act, 2016 (Act 915).

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PT – Aug 2022 – L2 – Q2b – Value-Added Tax (VAT), Customs, and Excise Duties

List three conditions under which a taxable person can deduct input tax without an invoice.

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PT – Dec 2023 – L2 – Q1d – Tax Administration

Listing eight key elements contained in the Commissioner-General's notice of tax assessment.

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PT – Dec 2023 – L2 – Q1c – Tax Administration

Explanation of the circumstances under which the Commissioner-General may make a pre-emptive tax assessment.

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PT – Nov 2020 – L2 – Q1a – Tax Administration

Describes the functions of the Board of the GRA and the Commissioner-General.

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AT – Nov 2018 – L3 – Q2b – Tax administration in Ghana

Explaining three worthwhile causes and their approval by the Commissioner-General.

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TX – May 2019 – L3 – Q4A – Tax administration in Ghana

Discuss the circumstances under which the Commissioner-General can require early filing of tax returns and the powers available when taxpayers fail to file on time.

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TX – May 2019 – L3 – Q4B – International taxation

Identify the factors considered by the Commissioner-General in selecting a person for a tax audit.

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AT – Aug 2022 – L3 – Q1c – Tax administration in Ghana

Circumstances under which the Commissioner-General can re-characterise transactions to protect revenue.

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AT – Nov 2020 – L3 – Q3c – International taxation

A paper to the Commissioner-General outlining factors to consider in a related party transaction for SuccessVehicles Ltd.

You're reporting an error for "AT – Nov 2020 – L3 – Q3c – International taxation"

AT – Dec 2023 – L3 – Q5b – Tax administration in Ghana

Discussing the legal requirements for payment of 30% before an objection to a tax assessment is determined by the Commissioner-General.

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AT – Nov 2015 – L3 – Q4b – Tax administration in Ghana

Outlining the conditions under which VAT registration can be canceled by the Commissioner General.

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AT – Nov 2016 – L3 – Q2b – Tax administration in Ghana

Examine the rules for using landed property as security for unpaid taxes and recovering taxes from persons owing money to the tax debtor.

You're reporting an error for "AT – Nov 2016 – L3 – Q2b – Tax administration in Ghana"

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