- 5 Marks
Question
During the tax audit of Kalybos Ltd, the Commissioner-General sought the assistance of some Lawyers and Architects who were not employees of Ghana Revenue Authority. The Management of Kalybos Ltd is protesting the use of these experts whose advice influenced the final decisions of the Commissioner-General.
Required:
What are the rules governing the assistance of experts in the duties of the Commissioner-General of the Ghana Revenue Authority?
Answer
- The Commissioner-General may engage experts, on the terms and conditions that the Commissioner-General considers necessary, to assist the GRA in the proper performance of the functions of the GRA. The appointment of an expert is ineffective unless the appointment is in writing and is expressly made.
- An expert assisting the GRA to perform a function is to be supervised by the Commissioner-General or an Officer authorised by the Commissioner-General.
- A taxpayer, however may refuse to deal directly with an expert but that person is not to obstruct an expert assisting a tax officer to perform a function.
- A taxpayer may report to the Commissioner-General where that person is of the opinion that the engagement of a particular expert involves a conflict of interest.
- Where the Commissioner-General receives a report that there is a conflict of interest with respect to an expert, the Commissioner-General is required to take a decision and the decision of the Commissioner- General on the matter is final.
- Tags: Commissioner-General duties, Expert assistance, Tax Administration
- Level: Level 3
- Topic: Tax administration in Ghana
- Series: NOV 2019
- Uploader: Theophilus