Relevant qualifications
- Barrister at Law and Solicitor of the Supreme Court of Ghana
- Member, Institute of Chartered Accountants, Ghana (ICAG)
- Member, Chartered Institute of Taxation, Ghana (CITG)
- Associate, Chartered Institute of Management Accountants (CIMA)
- MBA, University of Ghana, Legon
- Bachelor of Laws (LLB), Ghana Institute of Management of Public Administration
- Bachelor of Arts (BA), University of Ghana, Legon
Background and experience
Nutifafa is a Partner at Sena Dake & Associates and heads the Tax line of service. He began his professional career at PricewaterhouseCoopers (Ghana) LTD, where he led teams in delivering tax compliance and advisory services to a wide range of clients.
Nutifafa is a Chartered Accountant and Tax Strategist with over 12 years of experience advising multinational and local clients across the mining, energy, oil and gas, telecommunications, and financial services sectors. He is a trained lawyer with expertise in legal research, statutory interpretation, and comparative tax frameworks, bridging Ghanaian tax expertise with international standards.
His experience covers the following key areas:
- Leading tax compliance and advisory engagements for clients in mining, oil and gas, financial services, and telecommunications, including Asanko Gold Ghana Ltd, Yinson Production, Anadarko WCTP Company, Scancom PLC, MobileMoney Ltd, Stanbic Bank Ghana Ltd, AngloGold Ashanti (Ghana) Ltd, and AngloGold Ashanti (Iduapriem) Ltd.
- Managing quarterly and annual income tax reviews, deferred tax computations, and effective tax reconciliations for Ghanaian and Guinean entities in accordance with IAS 12, IAS 37, and IFRIC 23.
- Supporting PwC Assurance teams with income tax note reviews, VAT and withholding tax balance reviews, and return-to-provision adjustments for financial statements.
- Advising clients on complex tax audits and negotiations with the Ghana Revenue Authority, including handling objections and appeals to the Independent Tax Appeals Board.
- Advising on cross-border transactions and complex company restructuring matters, including VAT registration requirements in Mauritania and tax advisory services for The Gambia.
- Completing a secondment to the internal audit unit of Scancom PLC, undertaking a comprehensive review of tax controls and processes.
- Enhancing PwC Ghana’s corporate income tax computation model with automation features, improving compliance with legislative changes and accounting standards, and developing Excel-based models for VAT, withholding tax, and interest and penalty estimation.
Nutifafa demonstrated significant thought leadership contributions at PwC Ghana, including serving as editor and lead contributor to the PwC Ghana Tax and Regulatory Journal, authoring 15 of 17 technical articles across three published editions. He also built and maintained an online tax library covering legislation, judgments, practice notes, and parliamentary Hansards.
