- 20 Marks
ATP – Aug 2019 – L2 – Q4 – Notice of Assessmen
Explain Commissioner-General’s rights to issue Notice of Assessment and its contents.
Question
a). You are a trainee in the office in Brown Green and Associates, a firm of Tax Practitioners. A gentleman, identified later as Mr Kwesi Sikasem walked in to the office fuming with anger saying that he had received a Notice of Assessment from the Ghana Revenue Authority demanding the payment of a total tax liability of 1.2 million Ghana cedis for 2017 and 2018 Years of Assessment. In the course of discussion you realised that he has been in business since October 2016.
Required:
Explain to Mr Kwesi Sikasem the rights of the Commissioner-General to issue a Notice of Assessment and state what is expected in a Notice of Assessment.
b). Mr Thomas Smith a retired employee of the US Border Security has approached you seek your advice on the possibility of forming a company as a Customs House Agent in Tema.
Required:
With reference to the Customs Act, 2015 (Act 891) as amended, advise Mr Thomas Smith on the categories of persons that can engage in the business of customs house agent
Find Related Questions by Tags, levels, etc.
- Tags: Act 891, Customs Act, Customs House Agent, Licensing
- Level: Level 2
- Topic: Indirect Taxes
- Series: AUG 2019
