08410cam a22003375i 4500 20362597 OSt 20210414114558.0 180220s2017 gh b 000 0 eng 2018354099 9789988263157 DLC DLC lcode pcc f-gh--- KRX2750.K863 Kunbuor, Benjamin. Law of taxation in Ghana. / Benjamin Kunbuor, Abdallah Ali-Nakyea and William Kofi Owusu Demitia. Fourth edition. Ghana Type Publishers 2017 xxiv, 368 pages ; 23 cm Includes bibliographical references (pages 357-362). Chapter 1: General principles and background to the law of tax in Ghana: Introduction: Taxation as a concept -- Brief history of direct taxation in Ghana -- Taxation as a legal concept in Ghana -- Classification of taxes -- A good tax system and equity rules -- Approaches to interpretation of tax status -- Income as a tax base -- Sources of tax law in Ghana -- Chapter 2: Imposition of tax on income in Ghana: Jurisdiction to income tax -- Systems of taxation -- Tax residence status -- Taxation income in Ghana -- Business (trade, profession or vocation) -- Other trade related activities -- Profession or vocation -- Employment -- Investment -- Chapter 3: Ascertainment of income in Ghana -- Special industries -- Public, mutual and non-profit causes -- Expenses generally allowable under Act 896 -- Expenses not allowable -- Chapter 4: Basis of computing assessable and chargeable income -- Computation of chargeable income -- Capital allowances -- Classes of depreciable assets --Rates of income tax -- Annual tax rates -- Monthly tax rates -- Temporary concessions -- Modified taxation -- Chapter 5: Realization: Realization under Act 592 -- Realization under Act 896 -- Determination of gain -- Consideration received -- Cost -- Realization with retention of asset -- Transfer of asset to spouse or former spouse -- Transfer of asset on death -- Transfer of asset to an associate or for no consideration -- Realization of asset with replacement asset -- Security , finance lease or instalment sale -- Realization by separation -- Realization of depreciable assets -- Chapter 6: Tax avoidanc and tax evasion: Approaches to tax avoidance -- The spirit and letter of the law -- Modern approach -- Anti-tax avoidance legislation -- tax evasion -- Tax clearance certificate -- Chapter 7: Tax administration: Adminstrative authority -- Ghana Revenue Authority -- Structure and features of the Ghana Revenue Authority -- Identification of tax officers -- Assistance of experts -- Assistance of officers of public bodies -- No remuneration for complying or assisting with tax laws -- Official secrecy -- Accepting security -- Taxpayers -- Tax Clearance Certificate (TCC) -- Use of TIN & TCC -- Cancellation, replacement or amendament of TIN or TCC -- Taxpayers's rights -- Access to information & audit -- Procedure in tax administration -- Tax returns -- Assessment to tax -- Authorized or defective documents -- Service of documents -- The courts and tax administration -- Collection of taxes -- Debts execution processes -- Reduction and refund of tax -- Practice notes -- Private or class rulings -- Chapter 8: International taxation: Permanent Establishment (PE) -- Tax treaties -- Chapter 9: Basic principles on Value AddedTax (VAT) in Ghana -- Why Ghana's 1995 VAT failed -- Legal framework -- Functions and organisation of the VATS -- Taxation procedure -- Flat rate scheme -- Tax exemptions and zero-rated supplies -- Tax refunds -- VAT thresholds -- Administrative and procedural constraints of the VAT system -- Chapter 10: Investment promotion -- GhanaInvestment Promotion Centre -- The Ghana Free Zones. ................................... Chapter 1: General principles and background to the law of tax in Ghana: Introduction: Taxation as a concept -- Brief history of direct Taxation Law and legislation Ghana. Tax administration and procedure Ghana. Ali-Nakyea, Abdallah. Demitia, William Kofi Owusu. 0 ibc origcop 2 ncip 20 y-gencatlg lcc BK 6544 14044 0 0 lcc 0 0 WIUC-1 WIUC-1 LL 2018-04-05 0 KRX2790.K863 2560/001/18 2018-04-05 00:00:00 1 2018-04-05 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 LL 2018-04-06 0 KRX2750.K8631 2561/002/18 2018-04-06 00:00:00 2 2018-04-06 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 LL 2018-04-06 0 KRX2750.K8632 2613/154/18 2018-11-08 00:00:00 3 2018-04-06 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 LL 2018-04-06 0 KRX2750.K8633 2645/186/18 2018-11-27 00:00:00 4 2018-04-06 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 LL 2018-04-06 0 KRX2750.K8634 2646/187/18 2018-11-27 00:00:00 5 2018-04-06 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 LL 2018-04-06 0 KRX2750.K8635 2647/188/18 2018-11-27 00:00:00 6 2018-04-06 BK 0 0 lcc 0 0 WIUC-KL WIUC-KL LL 2019-08-26 KRX2790.K86 KSL/137/19 2021-05-20 00:00:00 2021-05-20 BK