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Case Brief: Bumi Armada Ghana Ltd v. The Commissioner-General (GRA) Citation: Suit No. CM/TAX/0225/2021 Court: High Court of Justice (Commercial Division), Accra Date: 8th February 2022 Judge: His Lordship Justice Constant K. Hometowu Flynote Tax Law — Petroleum Income Tax — Withholding Tax (WHT) — Cascading Ruling — Whether a sub-subcontractor under a Petroleum Agreement

Case Title, Court and Citation African Mining Services (Ghana) Pty Ltd v Commissioner‑General, Ghana Revenue Authority. High Court of Justice, Commercial Division, Accra. Suit No. CM/MISC/0245/2021. Ruling delivered 14 October 2021, Minta J. Flynote Tax — Judicial review — Discretion — Commissioner‑General’s discretion to waive, vary, or suspend the 30% down‑payment requirement pending determination of

Case Brief: ACS Africa Coastal Services (GH) Ltd v Ghana Revenue Authority Court: High Court of Justice, Tema Date: 30 October 2018 Judge: Emmanuel Ankamah J. Suit No.: E12/66/2018 Parties: ACS Africa Coastal Services (GH) Ltd (Plaintiff) v Ghana Revenue Authority (Defendant) Counsel: Yvette Ofosu Asante for the Plaintiff; Doris Agbetise for the Defendant Flynote

Case Brief: Scancom PLC v. The Commissioner-General (Ghana Revenue Authority) Citation: Suit No. CM/TAX/0008/22 Date: 9th November 2023 Court: High Court of Justice (Commercial Division), Accra Judge: Her Ladyship Justice Afi Agbanu Kudomor Flynote Tax Law — Value Added Tax (VAT) — Imported Services — Partial Exempt Trader — Apportionment — Whether imported services used

CASE BRIEF ORICA GHANA LIMITED v. THE COMMISSIONER-GENERAL, GHANA REVENUE AUTHORITY High Court of Justice, Commercial Division, Accra Suit No. CM/TAX/0118/2022 Date: 19th July, 2022 FLYNOTE Tax Law – Manufacturing Business – Location Incentive – Income Tax Computation – Apportionment of Business Income – Whether Commissioner-General can separate manufacturing activities from ancillary management services for

Case Details Court: High Court of Justice (Commercial Division), Accra (Superior Court of Judicature) Date: 10 November 2022 Judge: Her Ladyship Jane Harriet Akweley Quaye (Mrs.), Justice of the High Court Suit : CM/TAX/0125/2022 Parties: Coca‑Cola Equatorial Africa Limited (Appellant) v The Commissioner‑General, Ghana Revenue Authority (Respondent) Procedural posture: Appeal against the Commissioner‑General’s Final Objection

Case Title and Citation Case name: Multichoice Ghana Ltd v The Commissioner, Internal Revenue Service Court: Supreme Court (Ghana), Accra Coram: Wood CJ (presiding), Dotse JSC, Yeboah JSC, Gbadegbe JSC, Akoto-Bamfo JSC Date: 16 March 2011 Case no.: Civil Appeal No. J4/16/2010 Flynote Tax—Assessable income—Aggregation of income streams—Deductibility—Interest on subscription deposits—Whether investment interest forms part

CASE BRIEF BEIERSDORF GHANA LIMITED v. COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court: High Court of Justice, Commercial Division, Accra Suit No: H1/140/2019 Date of Judgment: 5th December, 2019 Judge: Dennis Adjei, Henry Kwofie, Alex Poku-Acheampong Flynote Tax — Appeals procedure — Order 54 rule 4 of the High Court (Civil Procedure) Rules, 2004 (C.I. 47)

Case Title and Citation Beiersdorf Ghana Limited v The Commissioner-General, Ghana Revenue Authority High Court (Commercial Division), Accra — 13 July 2018 Suit No: CM/TAX/0001/2018 Coram: Samuel K. A. Asiedu J   Flynote Tax — Technology transfer agreements — Requirement to register with Ghana Investment Promotion Centre (GIPC) under Act 865 — Royalty payments under