- 10 Marks
AT – Nov 2017 – L3 – Q4a – Tax administration in Ghana
Drafting a report on CST procedures for returns submission, payment, and dispute resolution.
Question
SwissCom Ltd, a Swiss-based Information and Communication Technology company, is hopeful of investing in Ghana. The CEO of the company participated in a tax conference in Paris, France, and met Obodai of GoodLuck & Associates, a firm of Chartered Accountants in Ghana. He took the opportunity to discuss with Mr. Obodai SwissCom’s intention to invest in Ghana and contracted GoodLuck & Associates to brief him on the Communications Service Tax (CST) regime in Ghana. The CEO already understands what CST is and the enterprises that charge CST.
Required:
Draft a report in which you:
i) Indicate the procedures for submission of returns and payment of tax. Also, provide any penalties or sanctions if these are not done. (6 marks)
ii) Explain to the CEO any dispute resolution procedures available to him. (4 marks)
Find Related Questions by Tags, levels, etc.
- Tags: Communication Service Tax, Dispute Resolution, Penalties, Tax Procedures
- Level: Level 3
- Topic: Tax administration in Ghana
- Series: NOV 2017