- 5 Marks
AT – Nov 2019 – L3 – Q5a – Tax administration in Ghana
Explain circumstances for disclosing taxpayer information and authorized recipients of such information.
Question
During the tax audit of Kalybos Company Ltd, a lot of information came to the attention of the Ghana Revenue Authority staff who conducted the audit. The staff reminded themselves that a person employed, or engaged by Ghana Revenue Authority must be confidential.
Required: i) Under what circumstances would a person or the Commissioner-General disclose information or documents to another person? (3 marks)
ii) Which categories of persons or institutions may the Commissioner-General disclose a taxpayer’s information to?
Find Related Questions by Tags, levels, etc.
- Tags: Information disclosure, Tax Administration, Tax confidentiality
- Level: Level 3
- Topic: Tax administration in Ghana
- Series: NOV 2019
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