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TF – May 2018 – L3 – Q4d – Business income – Corporate income tax

Calculate taxes for CST, VAT, and NHIL from scratch card sales data.

XYZ Ltd is into mobile telecommunication and manufactures scratch cards among other products for sale. In October 2017, it sold scratch cards amounting to GH¢3,000,000 to the public. XYZ Ltd intends to appoint you as acting assistant accountant pending confirmation after successfully completing your ICAG examinations. As part of the engagement, you are to assist the Company file its returns with the Ghana Revenue Authority.

Required:
Compute the following taxes from the above data to aid the filing.

i) Communication Service Tax (CST)
ii) Value Added Tax (VAT)
iii) National Health Insurance Levy (NHIL)

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TF – May 2018 – L3 – Q4d – Business income – Corporate income tax

Calculate taxes for CST, VAT, and NHIL from scratch card sales data.

XYZ Ltd is into mobile telecommunication and manufactures scratch cards among other products for sale. In October 2017, it sold scratch cards amounting to GH¢3,000,000 to the public. XYZ Ltd intends to appoint you as acting assistant accountant pending confirmation after successfully completing your ICAG examinations. As part of the engagement, you are to assist the Company file its returns with the Ghana Revenue Authority.

Required:
Compute the following taxes from the above data to aid the filing.

i) Communication Service Tax (CST)
ii) Value Added Tax (VAT)
iii) National Health Insurance Levy (NHIL)

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