CJ petitioned over non- compliance of tax act at the courts


The Chief Justice(CJ), Sophia Akufo, has been petitioned by a policy think tank Centre for Constitutional Order (CENCORD) over the non-adherence to the tax compliance regime of the Ghana Revenue Authority(GRA) at the courts.

According to CENCORD, it wishes to draw the attention of the CJ to the non-compliance of section eleven of the Tax Act 915.

CENCORD, made its case in a petition dated January 15, 2018, and signed by Solomon Osei Fosu, the executive director of CENCORD in Accra.

CENCORD by the petition is claiming that ‘’ except otherwise directed by the Commissioner-General of GRA in writing, an institution specified in the first schedule shall request for a Tax Identification Number(TIN)from a person who conducts official business with that institution, or a tax certificate from a person applying for matters or engaged in the transactions listed in the column two of part two of the first schedule’’

It is further provided under paragraph two, sub-paragraph eight and nine of the Act thus; a person shall not be permitted to file a case with the court or conduct official business with the institutions and person specified in paragraph one unless that person quotes TIN issued in respect of that person under the system.’’

The petition further mentioned that, it conducted an independent monitoring between September1, 2017 to December 1, 2017 that concluded that the Act is not being adhered to by the courts.

The petition explained that one thousand five hundred cases were filed at the time and at least fifty court registrars were engaged on the said matter but none indicated TIN or tax certificate.

And was a case that neither lawyers nor litigants before the court indicated their TIN on the filed court process.

The centre is demanding from the CJ a copy of the Commissioner-General’s written exemption to the court if that is the case why the courts fail to demand the Tax Identification Number (TIN) from clients of the court.

The petition appealed to the CJ to ensure that the right things are done at the courts, in relation to compliance of the tax regime of the GRA.



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