(a). The functions that are set out in Act 791 to be performed by the Ghana Revenue Authority to enable it achieve the objectives include:

i. Administer and give effect to the laws or relevant provisions of the laws set out in the First Schedule and use optimum efficiency in assessing, collecting and accounting for all revenue to which those laws apply;

ii. Pay the amounts collected into the Consolidated Fund unless otherwise provided by this Act and other Acts;

iii. Promote tax compliance and tax education;

iv. Combat tax fraud and evasion and co-operate to that effect with other competent law enforcement agencies and revenue agencies in other countries;

v. Advise District Assemblies on the assessment and collection of their revenue;

vi. Prepare and publish reports and statistics related to its revenue collection;

vii. Make recommendations to the Minister on revenue collection policy.

(b). Under the Revenue Administration Act, 2016 Act 915 only a person who is approved tax consultant may:

i) Represent a tax payer

ii) Provide advice primarily regarding the interpretation or effect of a tax law, or

iii) Prepare a tax return, appeal or other document under a tax law.

iv) A person who is not an approved tax consultant shall not:

a) Represent that that person is a tax consultant or

b) Charge fees to offer assistance with respect to the matters referred to in i) – iii) v) These provisos do not apply to a lawyer performing legal work in relation to a tax law.

(c).

The principles that guides the Commissioner-General to issue Practice notes are:

i) Practice notes may pertain to a single tax law or multiple tax laws and the Commissioner-General may issue multiple practice notes with respect to the same tax law.

ii) A practice note is binding on the Commissioner-General until it is revoked.

iii) A practice note is not binding on persons affected by a tax law.

iv) The Commissioner-General may issue a practice note by publishing the notice of the practice note in the Gazette, on the website of the Authority and in at least two daily newspapers of national circulation.

v) A practice note shall have a number and subject heading by which the practice note can be identified.

vi) A practice note applies from the date specified in the notice and if no date is specified, from the date of publication in the Gazette.

vii) The Commissioner-General shall make practice notes publicly available.

viii) The Commissioner-General may amend or revoke a practice note in whole or in part, by publishing a notice of the amendment or revocation in the Gazette, Authority website and in at least two daily newspapers of national circulation.

ix) The subsequent enactment of legislation or issue of a practice note that is inconsistent with an existing practice note revokes the existing practice note to the extent of the inconsistency.