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Our lawyers must lead by example in fulfilment of their tax obligations

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Income tax refers to a type of tax that governments impose on income generated by businesses and individuals within their jurisdiction.  By law, taxpayers are required to file an income tax return annually to determine their tax obligations.  Simply put, income taxes are sources of revenue for government to fund public services and provide goods for the citizens.

Personal income tax is a type of income tax that is levied on an individual’s wages, salaries and other types of income while business income tax applies to corporations, partnerships, small businesses and people who are self-employed.

GRA AND INCOME TAX COLLECTION

In accordance with the Income Tax Act 2015 (Act 896), the collection of these taxes falls within the jurisdiction of the Ghana Revenue Authority (GRA).  It is the agency that is mandated by law to collect taxes on all forms of income such as wages, salaries, commissions, investments and business earnings.  These personal income taxes can help fund government programmes and services such as national security, roads, schools, provision of water and electricity among others.

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To facilitate the collection of these taxes, a Taxpayer Identification Number (TIN) has been designed by the GRA to determine people who are qualified and liable to register and pay taxes to the state.

PAYMENT OF TAXES WORLDWIDE

All over the world, paying your taxes is considered a civic duty, although doing so is also a requirement of the law.  If you do not pay your taxes, the government agency that oversees taxes, will require you to pay, failure of which will attract penalties such as fines or imprisonment.  Nobody irrespective of your status in society is above the law in this regard.  Whether you are a lawyer, medical doctor, engineer, etc. you have to fulfil your civic obligation of paying tax.

Under the tax law, it is the employer’s responsibility to file a monthly tax returns on behalf of its employee.  The employer is required to withhold the employee’s taxes to pay to the tax agency.  Taxes withheld, must be filed and payment made by 15th of the month following the month in which these taxes are withheld.  Additionally, the employer, shall not later than 30th April following the end of every year of assessment, furnish an Employer’s Annual Tax Deduction Schedule which shall specify tax withheld in respect of each employee.  The return is required to outline salaries paid to each employee, exemptions, tax reliefs, chargeable income tax due and tax paid.

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PROFESSIONAL BODIES AND THEIR TAX OBLIGATIONS

  It is worthy to note that these obligations under the law apply to countries worldwide including our own country, Ghana, and our professional bodies are quite familiar with the provisions under the Act.  It is, therefore, surprising to hear that about 6,000 lawyers in the country are not filing their income tax.  Besides, many doctors and over 60, 000 business people have been evading tax of which the Ghana Revenue Authority (GRA) is fully aware and has a reliable data on them.

PRESIDENT LASHES AT LAWYERS FOR FAILURE TO PAY TAXES

This revelation came to light recently when the President, Nana Addo Dankwa Akufo-Addo, addressed the Ghana Bar Association’s 2021 conference at Bolgatanga in the Upper East Region.  He described the failure of some lawyers in the country to pay their taxes as embarrassing.

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“It is embarrassing that lawyers are often on top of the list of those who flout our tax laws and use their expertise to avoid paying taxes.  They appear to think that being members of the learned profession puts them above compliance with everyday duties like paying taxes,” the President said, adding that “they will soon be receiving friendly calls from the tax authority.  I sincerely hope that those involved will swiftly move to regularise their tax affairs before the GRA moves to crack the whip”.

It is a shame that lawyers who parade as learned professionals should abandon their civic responsibility of payment of taxes on their earnings.  This unhealthy situation would have been kept under the carpet if the president had not highlighted the issue at the GBA conference.

APPLYING THE NECESSARY SANCTIONS AGAINST DEFAULTING LAWYERS

 The GRA needs to calculate the amount involved on individual basis and apply the necessary sanctions, especially payment of interests on the amount to serve as a deterrent to others.  Similarly, other professionals such as the doctors who have defaulted in the payment of their income taxes must also face similar consequences.  If an ordinary worker defaults in the payment of income tax, the GRA will be on the neck of that fellow.  Besides, officials from the GRA have been moving from shop to shop as well as other small scale businesses closing them for failure to honour their tax obligations and applying sanctions.  What type of country is this, in which the laws are rigidly applied to certain group of people and individuals while others are let off the hook? That is interesting and amazing!

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GRA OUGHT TO BE BLAMED FOR THESE INCOME TAX SHORTFALLS

The Ghana Revenue Authority must take the blame for its failure to act when it first discovered this anomaly in spite of all the facilities it has including the PIN numbers of the defaulters and to allow the numbers to increase to this magnitude.  What then is the essence of acquiring these TIN numbers which people have to struggle to get from the GRA?

It is a fact that if we continue to behave in this way where those who are qualified to pay taxes that are ‘badly’ needed to develop this country are shying away from that obligation, our country will never witness any progress in its development.  The question that many Ghanaians will be asking is that; Do these defaulting lawyers have the morality to defend people who have defaulted in their obligations, when they themselves, are the worst offenders?  This negative behaviour on the part of these lawyers and other professionals can be one of the corrupt practices we have been experiencing in this country which we must deal with as a nation.  It is not only when you dip your hands into state coffers and steal funds meant for development that makes you corrupt but also, the failure to fulfil your tax obligation as required by law.

LATE FORMER PRESIDENT PROFESSOR MILLS’ OBSERVATION

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The situation as it stands now will make one to suspect that some officials within the tax collection agencies have been colluding with people in influential positions to evade taxes thereby denying the state money needed to carry out development projects in this country. The late former president John Evans Atta Mills of blessed memory, saw what happened years back when he paid an unannounced visit to the CEPS offices and spoke vehemently against the practice.  He saw a situation in which young personnel who had gained employment to these tax collection institutions had become millionaires overnight and acquired huge mansions and expensive vehicles through some of these dubious and obnoxious practices at the expense of the state.

WE NEED THESE TAXES TO BUILD THE NATION

This country needs to develop to an appreciable level and it is some of these taxes that can be used to carry out this agenda.  Therefore, we need to be stringent and meticulous in the collection of our legitimate taxes to prosecute this ambitious development.  The IRS and other tax collection bodies in the country need to rise up to the challenge of raking in the needed revenue for the state.  Our professional bodies must also encourage their members to pay their legitimate taxes to the state.  Anything short of that is an affront to our democratic advancement.

                     

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Contact email/WhatsApp of author:
ataani2000@yahoo.com
0277753946/0248933366

                      

By Charles Neequaye

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Press freedom & the bearded goat

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journalists covering assignment

THE journalist is a hunter. He goes after human rats and grasscutters personified, matters about whom he can salt and spice and present as news. The fatter and juicier the catch, the better, because sensation is essentially our cup of tea.

Sikaman Palava
Sikaman Palava

Our job is to sell news and sell it in grand style.

Because the journalist is a hunter and is created with a special kind of nose for sniffing out news, he is usually not welcome in many places. He is seen as someone who has been born to make people uncomfortable.

The problem is that some people don’t want things written about them even if it is promotional and favourable. When it entails publishing their pictures alongside the story, they are doubly scared.

“Please, don’t use my picture. People will think I’ve got money and come for loan,” someone told me.

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Anyhow, journalists are seen as intruders, undesirables, born with plenty of okro in the mouth; maybe some also in the nose. Some of my friends are no longer too close because they fear I’d give them full coverage in the Sikaman Palava column. Ha ha ha! What a funny world!

Well, people like my Uncle, Sir Kofi Jogolo, my former classmate and born-mathematician, Kwame Korkorti, and ex-football star cum human-salamander Kofi Kokotako don’t mind featuring in the hilarious inches of this column. Kofi Owuo alias Death By Poverty is one personality who has to be mentioned in this palaver.

These are people who are going to live long, primarily because they see the world as one big ball of fun. When Kwame Korkorti was told that his dear mother was dead at home, he smiled and asked the bearer of the message whether his mother had cooked the afternoon meal before claiming she was dead. Until her death, Korkorti ate his lunch at his mother’s end.

When my Uncle Kofi Jogolo was picked and lost 1,500 dollars and a good amount of Sikaman currency, he didn’t lament the loss. Instead he was amused. In fact, he was almost glad about it, because he grinned from ear to ear, stroked his delicate moustache and congratulated the thief, adding that “He is smarter than I am.” Yeah, Jogolo is the man who employs a Swedish barber to trim his moustache.

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And when Kofi Kokotako was unemployed and was nearly hit by an articulated truck, he called the driver a fool. “The idiot should have killed me,” he said to me. “Didn’t he know I was unemployed and suffering?”

Today, Kokotako is employed as a Reverend and is not doing badly at all. Thanks to the regular silver collection.

And what about Kofi Owuo, the celebrated poor man. His wife left him not because he was poor, but because he swore in front of her that he would never prosper.

The following dawn the wife packed bag and baggage and went back to her parents and told them all about her husband’s alliance with poverty. Her parents were bewildered and called the alliance unholy. They had no option than to send back Owuo’s drinks to end the marriage.

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Kofi Owuo alias Death By Poverty did not contest the issue. He was more engrossed thinking about how to become poorer than to contest what he called a frivolous matter. The wife could go to hell, he said. These are people longevity smiles upon. Nothing worries them.

Getting back to talking about journalists. I’d say that anywhere there is journalism, the issue of press freedom is not too far away. Is the press free? That’s one question foreigners want answer to when they are on visit.

Well, journalists celebrate a yearly WORLD PRESS FREEDOM DAY to drum home the idea of press freedom as a very important thing in the practice of journalism.

This year’s was celebrated almost a fortnight ago but people didn’t see much of us because we are normally not good celebrants. We should have mounted a float to roam the entire capital, dancing asaboni to brass band music just like PTC did recently.

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Although journalists are known to be very good dancers because they walk very much, on that day, they were all busy writing. It was the Minister of Information, Mr Kofi Totobi Quakyi who saved the day by addressing a forum organised to mark the day.

He is a man I’ve always admired since his radical university days. He spoke much on press freedom, cautioning the press not to abuse the freedom granted by the Fourth Republican constitution, but to use it for the progress of society.

Well, press freedom has been defined by many journalists as the freedom to ‘write nonsense’. This definition is not quite accurate. I asked one staff reporter to define press freedom. It took him fifteen minutes to put up something.

“Press freedom is the freedom that is enjoyed by the press that enables journalists to publish or broadcast any kind of material so long as it is absolutely true, is not libelous and slanderous, and is not against the national interest.”

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I gave him eight out of 10, a straight A. I guess every journalist is old enough to know that certain things he or she writes is for or against the national interest. We certainly must guard against writing against the national interest; that is very important.

There is also the question of criticising government. The government can be criticized, so long as the criticisms are genuine and the President and his ministers are not insulted and called names. Let us criticize, but let us do it decently so that the journalistic profession can be revered, and its nobility acknowledged. We are not war mongers, are we?

One area in which journalists are not spoken well of is the complaint that they misquote people. Journalists sometimes misquote people, but in four out of five complaints it turns out that nobody is misquoted after all.

When we interview people they say things unreservedly and we publish unreservedly. When the publication is out and their friends or superiors read it and accuse them of having said too much to the press, then they start claiming they were misquoted.

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We have encountered these ‘misquotation palaver’ every now and then and reporters are usually accused of this transgression. However, when they bring out their note-books or recorders, it is realised that they wrote nothing out of the way. “Book no lie”.

My advice to people who deal with the press is that if they do not want anything written, they shouldn’t say it. What they want to say is OFF-RECORD, then of course, there is no reason to say it. When you say it, you’re taking a risk. In that instance, you can’t also claim to have been misquoted or words put into your mouth.

And it isn’t every journalist who would be circumspect in matters that are supposed to be off-record, because journalists often want to be as sensational as possible to make their stories saleable. So say just what you want to see published and you won’t later regret it and claim you were misquoted.

Well, I’m not holding brief for journalists, because a few of us are notorious for colouring our reports sometimes sand-papering the words so much that they look very bright in front of readers.

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As I once said, when the police tells one such notorious pressman that the thief stole a brown goat, the pressman would want to know whether the goat was bearded. Of course, the police would say ‘Yes’.

However, in the press report, it appears, “A gang of notorious goat-thieves were apprehended in the early hours of yesterday. In the car in which they were riding was a brownish-red goat having a long beard. Upon further examination, it was realised that the goat also had a greyish moustache.”

When the story appears, the police are naturally disturbed. A single thief turns out to be a gang of thieves. The goat also becomes a chameleon and changes colour to brownish-red. And a moustacheless goat overnight wears a greyish moustache whether you like it or not. Luckily the journalist does not add that the moustache was trimmed by a Swedish barber.

Yes, we have a few of such mischief-creating, chronically notorious journalists. But they are one in a hundred. In any case, we make the world. And we shall always do our best to make it a happy place to live in.

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 This article was first publish on Saturday, May, 20, 1995

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Mindset change: The Greater Works factor- Part 2

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When I hear of people who are of the opinion that they cannot make it in life unless they travel abroad, l become sad.  

Whenever I see on TV, news of people, that is migrants who have drowned in the Mediterranean Sea, while attempting to cross to Europe, l become filled with sadness and then anger. 

The underlying factor is desperation born out of loss of hope, in life.  When an individual tends to believe that his only hope of making it in life is to travel abroad, the risk of dying at sea, does not deter him or her. 

The role of some pastors on shaping the mindset of people, especially the youth, leaves much to be desired.  You hear them declaring on various media platforms how they can pray for you to get a visa to travel abroad, instead of encouraging them to find something to do to improve their lives as the Bible teaches that God will bless the work of their hands.

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The GREATER WORKS CONFERENCE is geared towards renewing the minds of people with a specific focus on people of African descent to rid themselves of the negative perception of lack of capacity to excel in life.  

Pastor Mensa Otabil believes that every human being, no matter the skin colour, was created in the exact image of God and therefore has the capacity to do exploits. 

The whiteman was not created in the image of God while the Blackman was created in the image of something other than God.  The Black person therefore can achieve whatever the whiteman can achieve.

 The development in terms of industrialisation that is lacking which has generated unemployment for the youth, is due to lack of effective leadership.  The lack of moral integrity in society, is what is causing the lack of job opportunities, which is as a result of corrupt acts which drive away private investment.

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A culture of inferiority complex exists which needs to be dealt with, so the African can develop the self worth necessary for personal development which can then result in capacity deployment to avhieve personal goals. 

Success in life begins with the individual’s recognition that he or she is capable of achieving the dreams he or she has conceived in his or her mind.  The Bible teaches that the fear of the Lord is the beginning of wisdom, and the knowledge of the holy is understanding according to Proverbs 9:10. 

Christianity was the driving force behind the development of Europe because no society can sustain development without high moral values.  GREATER WORKS therefore is a deliberate project to shape the minds of people, especially the youth, who will become the leaders of our future, to prioritise morality in their daily lives.

This is the only way to see a massive transformation in every aspect of our lives as Ghanaians and Africans in Ghana and the rest of the continent.

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Since the inception of the GREATOR WORKS CONFERENCE, it has made a lot of impact in the lives of many people from the youth up to the senior citizens level.  I recall the testimony of a church member who was motivated and pursued higher education and became one of the youngest Chartered Accountants in this country.  Year after year, the impact of the conference has been enormous and lives in Ghana and across the continent, are being transformed. 

Black people have started regaining their self confidence and the youth have started getting into areas that previously were considered out of bounds.  At a personal level, certain ideas that some years ago, l would have not dreamt about suddenly has become realistic dreams. 

The Christian lifestyle has impacted on my children and those close to me.  Mindset change starts with one individual, then another and then gradually it spreads like a viral infection until a critical mass is attained and them a massive impact.  There is hope for the future.

By Laud Kissi-Mensah

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