CASE BRIEF FAN MILK GHANA LIMITED v. THE COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court: Court of Appeal, Civil Division, Accra Suit No: H1/247/2020 Date of Judgment: 7th April, 2022 Judges: Henry A. Kwofie JA (Presiding), George K. Koomson JA, Richard Adjei-Frimpong JAJudgment Delivered By: Koomson JA FLYNOTE Revenue Law – Tax appeals – Withholding tax […]
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CASE BRIEF FAN MILK LIMITED v. COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court: High Court of Justice, Commercial Division, AccraSuit No: CM/TAX/0004/18Date of Judgment: 29th April, 2019Judge: Her Ladyship Mrs. Angelina Mensah-Homiah J FLYNOTE Revenue Law – Tax assessment – Withholding tax – Re-characterisation of payments – Whether payments described as “discounts” were properly re-characterised as
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CASE BRIEF MAERSK DRILLSHIP IV SINGAPORE PTE LTD v. THE COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Supreme Court of Ghana Civil Appeal No. J4/59/2024 Date: 2nd April, 2025 FLYNOTE Tax Law – Petroleum Agreement – Stabilization Clause – Fiscal Stability – Subcontractor Rights – Branch Profit Tax – Whether subcontractor to petroleum agreement protected by fiscal
Maersk Drillship IV Singapore PTE Ltd v Commissioner-General (Supreme Court) Read More »
Case Brief: Ivy Morrison v. Ghana Revenue Authority Citation: Suit No. CM/BDC/0051/2019 Date: 21 January 2019 Court: High Court of Justice (Commercial Division), Accra Judge: George K. Koomson J. Flynote Civil Procedure — Interlocutory Injunction — Tax Administration — Customs Division — Implementation of Benchmark Values — Cargo Tracking Note (CTN) — Discriminatory practices —
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CASE BRIEF CENTER FOR JUVENILE DELINQUENCY v. GHANA REVENUE AUTHORITY & ATTORNEY GENERAL Supreme Court of Ghana Writ No. J1/61/2018 Date: 30th July, 2019 FLYNOTE Constitutional Law – Access to Justice – Right to Court Access – Taxpayer Identification Number (TIN) – Whether requirement to quote TIN before filing court cases constitutes unconstitutional fetter on
Center for Juvenile Delinquency v GRA & Attorney-General Read More »
CASE BRIEF PERSEUS MINING (GH) LTD v. THE COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court of Appeal, Accra Suit No. H1/137/2022 Date: 1st June, 2023 FLYNOTE Tax Law – Mining Operations – Forward Sales Contracts – Derivative Instruments – Loss Deductibility – Business Income vs Investment Income – Whether losses from forward gold sales contracts deductible
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Communications Service Tax is a tax that is imposed on electronic communications services. The tax authority expects any user of the electronic communications to pay the tax whenever the electronic communications service is provided from outside Ghana. This practice is inconsistent with the law. This article discuses what the law says and why the tax authority needs to update its Administrative Guidelines and audit methodology.
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The Value Added Tax Act, 2025 (Act 1151) came into force on 1 January 2026. It came with some reforms such as removing the GETFund and NHI levies from the base of the calculation of the VAT and allowing deduction of the input GETFund and NHI levies. The effect of all the reforms taking effect in 2026 is the reduction of the effective tax rate from 21.9% to 20%. One major reform which does not benefit taxpayers is the removal of threshold for services. This article discusses the unexpected change.
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THE REPUBLIC v COMMISSIONER-GENERAL; EX PARTE AFIA AFRICAN VILLAGE LIMITED Court: Supreme Court of Ghana, Accra Year: 2022 Judges: Pwamang JSC (Presiding), Dordzie (Mrs.) JSC, Torkornoo (Mrs.) JSC, Honyenuga JSC, Kulendi JSC FLYNOTE Administrative Law – Judicial Review – Mandamus – Prerequisites for grant of mandamus – Exhaustion of statutory remedies – Tax decision –
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Flynote Withholding Tax – Petroleum Income Tax Act 1987 (PNDCL 188) – Income Tax Act 2015 (Act 896) – Subcontractor Liability – Scope of Petroleum Agreement – Applicability to Sub- Subcontractors – Private Ruling – Taxation of Service Payments – Charter Party Agreement – Eni Ghana Exploration and Production Ltd. – Whether Bumi Armada Ghana
Bumi Armada v Commissioner-General (Court of Appeal) Read More »
