Mr. Bless Ayertey, a lame, was engaged at De-starts Touch Hotel since 1st July, 2012 on a Salary scale of GH11,000 * 1,400 GH 18,000. As part of his condition of service, he is entitled to the following allowances:

Responsibility Allowance GH per annum

Medical Allowance of GH 1,200 per annum

Non accountable entertainment allowance of GH 2,050 per annum

Clothing allowance of GH600 per every two months

Bonus of GH 2750 paid to him as the best staff for the year.

Annual overtime of GH 9,500 per annum

In 2018, he want remitted net royalties which amounted to 4500 from Denmark from which he paid a tax of 20%.

In addition to these he is provided with a car only as well as furnished accommodation for which he made GH 5000 per annum as contribution to the employer. He is divorce and his employer is aware of it but has two (2) children that he carters for, one of the children is in the University of Ghana and the other at St. Augustine Senior High School. (Exchange Rate, GH6,0 = 1)

Required

Compute

The Tax Credit Relief to be granted to Mr. Bless Ayertey, on the basis that a double taxation agreement exist between Ghana and the Denmark.

Mr. Owusus net tax Liability in Ghana for 2018