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Our lawyers must lead by example in fulfilment of their tax obligations
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.
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.
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.
“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!
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
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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By Charles Neequaye
All over the world, it has been recognised that nations who have developed, paid attention to education and continue to do so. If we pay lip service to the development of our educational system, we might as well forget about our development in the foreseeable future.
In order for effective teaching and learning to happen, the teacher who is the centre of it all, must be well motivated. Every person working in an office, every parliamentarian, every minister or deputy minister, all the way up to the first gentleman of the land, owes his or her status to a teacher.
Unfortunately, for some strange reason, our leaders who are the decision makers, do not seem to care very much about the welfare of teachers. The leadership of the various teacher unions, also appear not to be doing their job as is expected of them, leaving the teacher who had worked for over a year without being paid, frustrated.
The lack of seriousness that is attached to teachers’ issues is very worrying. My parents were teachers so I am very passionate about teachers’ issues. Gone are the days that we used to say that teachers will get their reward in Heaven.
Now those in the teaching profession are mostly youthful and they have a different mindset from that of our parents. They do not want their reward in Heaven, they want it here on this very earth.
A teacher sees his colleague who he was academically better than in school, from the same background socially, becomes a Municipal Chief Executive (MCE), an Member of Parliament (MP) or a Government Appointee and overnight, this guy becomes wealthy and you say he the teacher, should wait for his reward in Heaven?
His going there is not guaranteed anyway, so if he or she does not make it to Heaven, then what? Promises of government after government to teachers, remain unfulfilled and so they become disillusioned and demotivated to ensure effective teaching and learning.
I read a story of a lady, who as a child was suffering from Dyslexia but her teacher gave her the needed attention to help her and this even led her teacher to run into problems with the school authorities, resulting in the loss of her job. This lady grew up and became a famous actress and won an Oscar.
She then gave the prize money attached to the award, which was three million dollars, to her teacher who put her career on the line to help her out of her dyslexia challenge as a child.
There are many such teachers in our educational system because teaching is a calling, like medicine, like nursing etc. and therefore teachers who are the first point of call before we can climb the ladder to become the engineers, the lawyers, accountants and the rest, deserve special attention.
What is even important is the crucial role they play in shaping the moral character of future leaders which is invaluable.
Let us all, especially our leaders, place a high premium on the teacher who is at the centre of our educational system and who can make or unmake our future as a nation. How do you ask a teacher to go to a place, far removed from his or her parents and for a year and above not pay any salary to him or her?
How is the teacher to survive? If the same thing was done to any of our leaders, especially the leaders of the various teacher unions, will they be happy? How do they expect the teachers to survive and also be motivated to deliver quality teaching? Funds must be found to immediately resolve their unpaid salaries do they can be in the right frame of mind to do their very precious job. The teaching profession, in my view, is number one, when ranking professions because as an advert displays “If you can read this, thank a teacher”. Let us give our teachers their due. God bless.
By Laud Kissi-Mensah
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GREETINGS from Korkorti and from Kofi Owuo, alias Death-By-Poverty. When this column took a short break, the two friends summoned me. They wanted to know whether the column had gone on pension or was just on strike. I explained that the column was not on retirement and neither was it on a hunger strike. Rather, the column was of the habit of falling into coma for four weeks or thereabout every year.
Kwame Korkorti and Kofi Owuo (who is addicted to poverty and has sworn not to prosper) are two of my former classmates I cherish so much. And it was great fun to be a Nino in those days. In fact, on the first day on campus, Korkorti was bold enough to bully his own mates who tragically mistook him for a senior.
In fact, when the first-years arrived, Korkorti was one of them but quickly pretended he was in Form 2. So he began pulling the noses of his mates and brushing their faces when the real seniors were not quite in sight. It was when classes began that his victims realised the so-called nose-pulling senior was in fact their own classmate.
So Korkorti got famous for that gimmick. But his English was poor.
The English master was a tall, bombastic young man who claimed he was a former soccer star. In fact, he swore he had a magical left foot that was comparable to that of the legendary Pele. And his grandiloquence par excellence clearly distinguished him from other members of staff.
He did not quite like Korkorti because although the boy was stubborn and his head did not have a nice shape, the girls adored him. Moreover he never did his English Language assignments.
Stand up, you tall fool, the English master often ordered. Korkorti wouldn’t stand up but would just smile broadly.
“I say stand up” the teacher would bark now like a dog suffering from rabies “Get up and let me measure your stupidity.”
Korkorti would stand up this time round and yawn.
Certainly, lunchtime has been long in coming and a good yawn often relieved the young student’s stomach of gastronomic stress.
Invariably, the English guru did not like it when Korkorti yawned. For one thing, the boy opened his mouth too widely. For another, he yawned a bit too audibly and that caused laughter among his mates.
Certainly, the master must have figured out that the boy’s height was proportional to his stupidity. But there were no school rules against yawning
Merari Alomele’s
• A female student walking away from some male students
or wide mouth. In fact, there was freedom of yawning and snoring and Korkorti exercised both freedoms judiciously and democratically.
“Do you know when you yawn you look like a hungry crocodile,” the master once asked him.
“Yes sir, I am aware sir,” Korkorti confirmed and yawned again. This time he nearly swallowed the whole class. There was an uproar and the whole class reverberated in good laughter.
The English master shook his head and then nodded it like an agama lizard. This Korkorti boy was a real character, a phenomenon, a one-man thousand. Meanwhile lessons had to continue.
It was in those days when school was exciting and we often gathered and talked about girls. I had often dreamt of having a girl from Holy Child School because I had heard very saintly and curious things about them, I had learnt from a guy from Saint Augustine’s College that Holy Child girls were of a special breed, in fact a hybrid between the cultured home-bred variety and those of inner holiness. They were born of the Holy Spirit. The only thing was that they didn’t suffer under Pontius Pilate.
In short, they were angels in human form, spoke in a special way, walked with a unique and danced with heavenly steps. They were taught by Holy Nuns and so were quite different from us who had no hope of making any spirito-culturo-scholastic progress.
I confessed to Korkorti that I wanted a girl from Holy Child, not for immoral purposes but to partake of their saintly ways so that when it was time for going to heaven, Kwame Alomele could also be considered.
During vacations we met girls from Mawuli, Ola, Accra Girls, St. Roses, Wesley Girls but none from Holy Child. Then one day, Kwame Korkorti whispered into my ear that a Holy Child babe was in town and that he was sure my dreams had come true.
Korkorti organised it and we positioned at a spot, knowing the girl would traverse en route to the library or the market. After a boring period of waiting, Korkorti suddenly espied the child coming. I looked at her face and saw of an angel. What! This was the kind I always wanted. God bless my soul! This was really my chance and Korkorti had prophesied it.
“Hello Sister,” Korkorti called her when about to leave us.
The girl slowed down and looked at us. My heartbeat increased in tempo. What really was I going to tell this angel? Wouldn’t she think Korkorti was Satan and me a common red-eyed demon? I gathered courage.
“What do you want?” she asked in a sweet voice. My heart melted instantly. Spotless beauty with voice that did something to me. Good gracious!
“Eh-h, my friend says he likes you,” Korkorti to her bluntly.
At that very moment I felt as if a sledge-hammer had hit my chest with the force of a dynamite. What a blunder! What a shock! I felt dizzy instantly. My bosom friend had balked the whole agenda. Before I could recover from the shock, the girl had walked away. From that day. I never met another holy child.
In January, this year, I miraculously received a letter from an 18-year old Holy Child student who said she was my fan.
It was a nicely written letter and I enjoyed reading it. I then relived the Korkorti incident and laughed aloud to myself.
So when Korkorti and Kofi Owuo summoned me, I reminded them of the day my heart melted at the sight of the angel; that angel which disappeared before my eyes and made me go back home not crying and yet not laughing.
Proofread
Searching for the Holy Child
GREETINGS from Korkorti and from Kofi Owuo, alias Death-By-Poverty. When this column took a short break, the two friends summoned me. They wanted to know whether the column had gone on pension or was just on strike.
I explained that the column was not on retirement and neither was it on a hunger strike. Rather, the column was of the habit of falling into coma for four weeks or thereabout every year.
Kwame Korkorti and Kofi Owuo (who is addicted to poverty and has sworn not to prosper) are two of my former classmates I cherish so much. And it was great fun to be a Nino in those days. In fact, on the first day on campus, Korkorti was bold enough to bully his own mates who tragically mistook him for a senior.
In fact, when the first-years arrived, Korkorti was one of them but quickly pretended he was in Form 2. So he began pulling the noses of his mates and brushing their faces when the real seniors were not quite in sight. It was when classes began that his victims realised the so-called nose-pulling senior was in fact their own classmate
So Korkorti got famous for that gimmick. But his English was poor.
The English master was a tall, bombastic young man who claimed he was a former soccer star. In fact, he swore he had a magical left foot that was comparable to that of the legendary Pele. And his grandiloquence par excellence clearly distinguished him from other members of staff.
He did not quite like Korkorti because although the boy was stubborn and his head did not have a nice shape, the girls adored him. Moreover he never did his English Language assignments.
Stand up, you tall fool, the English master often ordered. Korkorti wouldn’t stand up but would just smile broadly.
“I say stand up” the teacher would bark now like a dog suffering from rabies “Get up and let me measure your stupidity.”
Korkorti would stand up this time round and yawn.
Certainly, lunchtime has been long in coming and a good yawn often relieved the young student’s stomach of gastronomic stress.
Invariably, the English guru did not like it when Korkorti yawned. For one thing, the boy opened his mouth too widely. For another, he yawned a bit too audibly and that caused laughter among his mates.
Certainly, the master must have figured out that the boy’s height was proportional to his stupidity. But there were no school rules against yawning or wide mouth. In fact, there was freedom of yawning and snoring and Korkorti exercised both freedoms judiciously and democratically.
“Do you know when you yawn you look like a hungry crocodile,” the master once asked him.
“Yes sir, I am aware sir,” Korkorti confirmed and yawned again. This time he nearly swallowed the whole class. There was an uproar and the whole class reverberated in good laughter.
The English master shook his head and then nodded it like an agama lizard. This Korkorti boy was a real character, a phenomenon, a one-man-thousand. Meanwhile lessons had to continue.
It was in those days when school was exciting and we often gathered and talked about girls. I had often dreamt of having a girl from Holy Child School because I had heard very saintly and curious things about them,
I had learnt from a guy from Saint Augustine’s College that Holy Child girls were of a special breed, in fact a hybrid between the cultured home-bred variety and those of inner holiness. They were born of the Holy Spirit. The only thing was that they didn’t suffer under Pontius Pilate.
In short, they were angels in human form, spoke in a special way, walked with a unique and danced with heavenly steps. They were taught by Holy Nuns and so were quite different from us who had no hope of making any spirito-culturo-scholastic progress.
I confessed to Korkorti that I wanted a girl from Holy Child, not for immoral purposes but to partake of their saintly ways so that when it was time for going to heaven, Kwame Alomele could also be considered.
During vacations we met girls from Mawuli, Ola, Accra Girls, St. Roses, Wesley Girls but none from Holy Child. Then one day, Kwame Korkorti whispered into my ear that a Holy Child babe was in town and that he was sure my dreams had come true.
Korkorti organised it and we positioned at a spot, knowing the girl would traverse en route to the library or the market. After a boring period of waiting, Korkorti suddenly espied the child coming. I looked at her face and saw of an angel. What! This was the kind I always wanted. God bless my soul! This was really my chance and Korkorti had prophesied it.
“Hello Sister,” Korkorti called her when about to leave us.
The girl slowed down and looked at us. My heartbeat increased in tempo. What really was I going to tell this angel? Wouldn’t she think Korkorti was Satan and me a common red-eyed demon? I gathered courage.
“What do you want?” she asked in a sweet voice. My heart melted instantly. Spotless beauty with voice that did something to me. Good gracious!
“Eh-h, my friend says he likes you,” Korkorti to her bluntly.
At that very moment I felt as if a sledge-hammer had hit my chest with the force of a dynamite. What a blunder! What a shock! I felt dizzy instantly. My bosom friend had balked the whole agenda. Before I could recover from the shock, the girl had walked away. From that day. I never met another holy child.
In January, this year, I miraculously received a letter from an 18-year old Holy Child student who said she was my fan. It was a nicely written letter and I enjoyed reading it. I then relived the Korkorti incident and laughed aloud to myself.
So when Korkorti and Kofi Owuo summoned me, I reminded them of the day my heart melted at the sight of the angel; that angel which disappeared before my eyes and made me go back home not crying and yet not laughing.
This article was first published on Saturday, March 18, 1996
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