Objection to a Tax Decision (Section 42 of Act 915)

1. A person dissatisfied with a tax decision may object to the decision with the Commissioner-General within 30 days of notification.
2. The objection must be in writing and state the grounds upon which it is made.
3. An extension for filing an objection may be requested if there is reasonable cause, such as absence from Ghana or sickness.
4. The Commissioner-General may grant or deny the extension request and notify the applicant.
5. The objection will not be entertained unless the taxpayer has paid all outstanding taxes, including:
   • Full amount of the tax in dispute for import duties.
   • 30% of the tax in dispute for other taxes.
6. The Commissioner-General may waive or suspend the payment requirement depending on circumstances.

Objection Decision (Section 43 of Act 915)

• After considering an objection, the Commissioner-General may vary or disallow the tax decision.
• A decision notice will be provided within 60 days.
• If no notice is given within 60 days, the taxpayer may treat the objection as disallowed.