Dr. Rita Nkrumah Alabi is a Senior Lecturer with the University of Professional Studies where she lectures Legal Framework in the Petroleum Industry. She was employed in 2015 and during the 2019 year of assessment, the following information was relevant and disclosed to the GRA as part of processes in acquiring a Tax Clearance Certificate (TCC) on her appointment as the Mayor of Accra Metropolitan Assembly. The following was provided to GRA as part of her conditions of service 1. Basic salary of 30,000 per annum and pays SSNIT 2. Professional allowance of 12,000 per annum 3. Transport allowance of 3,000 per annum 4. She was granted annual bonus of 2,500 5. Cash in lieu of annual leave 2,500 6. She was provided with 4 bedroom fully furnished flat (Flat owned by UPS). Where a watchman and a Garden boy was provided by UPSA and 1,000 and 1,500 was paid to them respectively. At the same time, UPSA provided a maid servant to cook and pays 550 as cook allowance to Dr. Rita Nkrumah 7. Dr. Rita is married with 9 children all attending schools in Ghana 8. During the year, she was promoted to the head the UPSA Law School, and therefore was provided with a vehicle, driver and fuel for private & official runs 9. Dr. Rita was provided with newspapers, soap, detergents and cosmetics at an equivalent of 1000 a year. 10. Dr. Rita had a special arrangement where she eats daily at KFC Restaurant at 20 per day or 100 per week or 1,200 per year. This amount was usually reimbursed or paid for by UPSA and this food arrangement is only provided to her and not available to all staff of UPSA 11. She presented to the office, a Tax Credit Certificates in her name to the tune of 1200 for the 2019 year of assessment.

REQUIRED: As a newly graduated student from Laweh open university, you were tasked by the Head of Osu TSCS to ascertain her tax position to enable the office grant her the TCC.