1. a) Where required by law, all individuals and entities must file their tax returns on due dates, signed by the individual or authorised manager of an entity, and shall have a declaration to the effect that the return is complete and accurate.

Required:

i. Under what circumstances would the Commissioner-General of Ghana Revenue Authority may, by notice, require a person to file a tax return before the due date for filing of tax returns?

ii. What are the powers of the Commissioner-General, if a taxpayer fails to file tax return on time?

iii. Under what circumstances would a taxpayer required not to file returns?

b) A contract was awarded to Mr. Twist by a Government Agency on 1/7/2018. Public funds are vested for execution of the contract. Mr. Twist has not paid his tax due him over a decade now since 2009. Commissioner-General has sued him for not paying his tax liability and penalty imposed. The case is still in court's custody.

Required:

Comment on the contract awarded to Mr. Twist.

Instruction:

All explanations and justifications to answers should be based on the Income Tax Act 2015 (Act 896), Revenue Administrative Act 2016 (915), the Value Added Tax Act, 2013 (Act 870), Income Tax (Amendment) Act, 2019 (Act 1007), Value Added Tax (Amendment) Act, 2019 (Act 1005), Free Zones Act, 1995, (Act 504) as well as other relevant tax laws in Ghana if applicable.