Case briefs

Case Brief: DM Kojo Trading Ent Ltd v. The Commissioner-General (GRA) Citation: Suit No. CM/MISC/0945/2019 Court: High Court of Justice (Commercial Division), Accra Date: 7th November 2019 Judge: Her Ladyship Justice Akua Sarpomaa Amoah (Mrs.) Flynote Tax Law — Revenue Administration — Garnishment — Validity of Garnishment Notice — Service of Documents — Mandatory nature […]

Case Brief: Chapel Hill School Ltd v. Attorney General & Commissioner, Internal Revenue Service Citation: [2009] J4/25/2009 Date: 22nd July 2009 Court: Supreme Court of Ghana Coram: Atuguba JSC (Presiding), Akuffo (Ms) JSC, Dr. Date-Bah JSC (Lead), Owusu (Ms) JSC, Baffoe-Bonnie JSC          Flynote Tax Law — Income Tax — Exempt Income — Educational Institution of

Case Brief: Hon. Clement Apaak v. Ghana Revenue Authority Citation: Suit No. CM/TAX/0448/2017 Date: 31st July 2018 Court: High Court (Commercial Division), Accra Judge: Her Ladyship Jennifer Dodoo (Mrs) Flynote Tax Law — Value Added Tax (VAT) — VAT Flat Rate Scheme (VFRS) — Practice Notes — Whether the Commissioner-General can use a Practice Note

Case Brief: Bishop Daniel Obinim v. Ghana Revenue Authority & Fidelity Bank Ltd. Court: High Court (Commercial Division), Accra Judge: Akua Sarpomaa Amoah (Mrs.), J. Date: 30 October 2020 Suit No.: CM/OCC/1033/2019 Parties: Plaintiff – Bishop Daniel Obinim; 1st Defendant – Ghana Revenue Authority; 2nd Defendant – Fidelity Bank Ltd. Flynote Tax law — Dispute

Case Title and Citation Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Ecobank Ghana Ltd High Court (Commercial Division), Accra — 13 May 2020 Coram: Doreen G. Boakye-Agyei (Mrs.), J. Flynote Tax—Judicial review—Revenue Administration Act, 2016 (Act 915)—Notice of assessment and timelines for objection—Whether failure to object within 30 days precludes challenge—Third- party debtor notice

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