Case briefs

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 […]

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

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 –

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

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)

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