Topic: Statutory and Judicial Application

a) The Government of Ghana has changed the policy to “Self-Assessment” as a means to improve on revenue mobilisation as against the policy of “Provisional Assessment”. Explain the terms “Self-Assessment” and “Provisional Assessment” in tax administration.

b) Discuss the rationale for the moving away from Provisional Assessment to Self-Assessment.

c) Adebayo Adadeji has operated as Customs House Agent in Lagos over the years and has decided to take advantage of the common currency due to be introduced into the ECOWAS region. He has approached you to seek your advice as Chartered Tax Consultant on the possibility of forming a company as a Customs House Agent in Tema. With reference to the Customs Act, 2015 (Act 891) as amended, you are required to advise him on the categories of persons that can engage in the business of customs house agent.