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 — […]
Ivy Morrison v Ghana Revenue Authority Read More »
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
Perseus Mining Ghana Limited v. Commissioner-General (Court of Appeal) Read More »
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.
Communications Service Tax on Imported Services Read More »
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.
The new VAT regime for supply of services Read More »
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 –
THE REPUBLIC v COMMISSIONER-GENERAL; EX PARTE AFIA AFRICAN VILLAGE LIMITED Read More »
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 »
NB: This judgment has been overturned by the Supreme Court Flynote Revenue Law – Income Tax – Petroleum Industry – Taxation of non-resident entities – Interpretation of Petroleum Agreements (PA) – Whether a non-resident subcontractor’s income is assessable under the Petroleum Income Tax Act, 1987 (PNDCL 188) or the Income Tax Act, 2015 (Act 896)
Maersk Drillship IV Singapore Ltd v Commissioner-General (Court of Appeal) Read More »
Flynote Revenue Law – Income Tax – Interpretation of Statutes – Free Zone Enterprises (FZEs) – Applicable tax rate after the ten-year concessionary period – Whether an FZE engaged in exporting non-traditional products is subject to the 8% tax rate under paragraph 3(3) of the First Schedule to Act 896 or the 15% rate under
Blue Sky Products (Ghana) Ltd. v Commissioner-General Read More »
In recent years, petroleum subcontractors, particularly those under Tullow and ENI, have faced significant challenges due to the revocation of crucial tax rulings by the GRA. This article delves into the legal intricacies surrounding these rulings, their implications, and the subsequent judicial interpretations. With the Supreme Court’s recent decision suggesting that the GRA’s revocation was misguided, we explore how the special legislative framework for subcontractors continues to uphold these rulings. Discover the complexities of tax law and the ongoing debate that could reshape the landscape for petroleum subcontractors in Ghana.
Restoration of the cascading rulings Read More »
