- 20 Marks
ATP – Aug 2019 – L2 – Q1 – Tax Administration
Identify functions of Ghana Revenue Authority under Act 791 for tax collection objectives.
Question
(a). The Ghana Revenue Authority Act, 2009 (Act 791) sets out the objectives to be achieved in the performance of its duties as an agency of the state responsible for the collection of both direct and indirect taxes.
Required:
Identify the functions that are set out in Act 791 that are to be performed by the Ghana Revenue Authority to enable it achieve the said objectives.
(b). Section 18 of Act 915, Revenue Administration Act, 2016 sets out prohibition on representation and tax advice.
Required:
Explain the conditions under which a person can act as a Tax Consultant.
(c). Section 100 of Act 915, Revenue Administration Act, 2016 provides guidelines to achieve consistency in the administration of the tax laws and provide guidance to affected persons. The Commissioner-General is therefore required to issue practice notes.
Required:
Explain the principles that guide the Commissioner-General in issuing practice notes.
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