i) When is a Tax Decision Taken by the Commissioner-General?

A tax decision is made under Section 41(2) of the Revenue Administration Act 2016, Act 915:

1. Assessment Decision: A tax decision is made when the Commissioner-General issues an assessment and serves a notice to the taxpayer.
2. Other Tax Decisions: A tax decision is also made when the Commissioner-General serves the affected person with a written notice regarding any other tax-related matter.
3. Implied Decision: If the Commissioner-General fails to respond to a taxpayer’s request within a specified period (90 days if no timeframe is stated in law), the taxpayer can elect to treat it as an unfavorable tax decision.

ii) Conditions for a Valid Tax Objection

Under Section 42 of the Revenue Administration Act 2016, an objection is valid if:

1. The taxpayer lodges the objection within 30 days of being notified of the tax decision.
2. The objection is submitted in writing and states the precise grounds for the objection.
3. If the taxpayer is unable to meet the 30-day deadline, they must apply for an extension of time on reasonable grounds (e.g., absence from Ghana, illness).
4. The taxpayer must pay all outstanding taxes including:
   • The full amount of disputed tax for import duties.
   • 30% of the tax in dispute for other tax types.
5. The Commissioner-General has discretion to waive, vary, or suspend the requirement to pay the disputed amount.

iii) Options Available to the Commissioner-General Upon Receiving an Objection

1. Vary the Decision – The Commissioner-General may modify part of the tax decision.
2. Disallow the Objection – The Commissioner-General may reject the objection if it lacks merit.
3. Issue a Decision Notice – The Commissioner-General must communicate the decision within 60 days of receiving the objection.
4. Deemed Decision – If the Commissioner-General fails to respond within 60 days, the taxpayer can elect to treat the objection as rejected after 30 additional days.