Features
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.
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.
Contact email/WhatsApp of author:
ataani2000@yahoo.com
0277753946/0248933366
By Charles Neequaye
Features
This sanitation issue!
Some things do not change in this country. The rains shall fall in May, and June and even July. That is out of our control. It is an act of God and he decides how often and the intensity. Who are we to question God?
However, there is something man-made that is gradually becoming something that is also not changing and it is worrying. A week ago the President initiated a national clean up campaign to address the issue of sanitation in the country, especially in Accra.
Citizens enthusiastically got involved and engaged in cleaning their environment and other places but afterwards, the issue that is becoming a permanent feature resisting change, reared its ugly head again.
The rubbish and the silt that were dug out of the drains, were heaped on the shoulders of the drains and left there. Any little rain will render the whole effort futile because the rubbish and silt will be washed right back into the drains.
This is what is not changing in the country and the various assemblies must ensure that this issue is dealt with and must become a thing of the past.
There is the need to engage the citizenry across board, in connection with mindset change, as far as sanitation is concerned. At this juncture, I must acknowledge the thoughtful initiative of the current crop of Abenfo (i.e. students both present and past) of SUTESCO of Suhum, with support of the school administration for decorating the area under the overpass on the Accra Kumasi highway, near the school, with fascinating paintings. This is an example worthy of emulation and makes me proud as one of the Abenfo.
An example not worthy of emulation is an eyesore currently existing behind a cemetery along the Atta Mills link as you branch left, off the main Accra-Cape Coast road at Old barrier and head towards the beach through Aplaku, Bortianor, Oshiyie, Korobite through to Tuba and beyond.
The drain along the walls of the cemetery also lying astride the road, is choked with silt and rubbish. This has created a problem near the end of the cemetery wall just before you enter Bortianor.
Water has accumulated at that point, creating potholes and also gradually creating a channel across the road, creating a nightmare for motorists using that route. This route is the main link between parts of Kasoa and the Accra – Cape Coast road and whenever it rains and the Atala stretch of the road is blocked, that is the route most motorists from Kasoa uses.
It is also the route used by tourists going to the beaches along the sea of the towns stretching from Bortianor to Kokrobite and so it does not speak well of us, as a nation at all.
A few days ago, I had to pass through Tema Station, the place where a major clean up exercise was conducted just fews days ago and it was very shocking to see the level of wanton littering that had taken place.
One begins to wonder if this whole exercise initiated by the President was worth it. People just do not care and are not willing to change their attitude towards sanitation.
We cannot continue like this and to win this battle against insanitary conditions in our environment, the NCCE must be resourced to embark on a serious educational drive. The MMDCEs must also be held accountable for sanitation lapses in their administrative areas, by making sanitation part of their KPIs among other innovative policies. This is one of the surest ways to overcome this sanitation challenge confronting us. God bless.
By Laud Kissi-Mensah
Features
Disqualified — Part 1
THE discussion lasted only ten minutes. Mr Philip Sampson, Eunice’s father, had asked to see him, and he was led to the sitting room for the first time. Mr Sampson indicated that he should sit down.
‘Yes, Kakraba. I know that you have been, er, friends with Eunice for some months now, and naturally, as her father, I thought it would be important to meet you, and to reach an understanding with you on, er, some basic issues. So, I hear you are a graduate in building technology. Now, tell me about what you do’.
‘Okay. I worked with the Electricity Company for two years after National Service. During that time I interacted with some lawyers and land surveyors on our project sites, so I suggested to some of them that we take some dilapidated buildings in some parts of Accra, rehabilitate them and find new owners. Soon after starting that I got a job as Project Manager with a group of development agencies who are executing projects in the Northern Region, so I have been balancing the two positions’.
‘I see. That sounds like a bold step. So is it going well, financially?’
‘Well, sir, I absolutely enjoy what I’m doing now. Financially, I would only say that I am a work in progress. A lot of what I’m doing now involves some risk taking, as it involves trust issues with land and property owners.
I am partnering with prominent lawyers and land surveyors, so I am not taking any serious risks. So currently I am doing okay financially, but it will take me some time before I reach the level where I can say I am comfortable financially.’
‘Okay. Now tell me about your parents’.
‘My father was an Agricultural Extension Officer, so we spent some time at several locations with him. He is now enjoying his retirement. And my mother is a retired nurse. I have three elder sisters, all married’.
‘So you live with your parents?’
‘Yes and no. My dad built his home on one acre at Pokuase, so he gave me one plot, and I have done a three-bedroom house, where I live’.
‘Okay, fine. Thanks for the answers. You see, in addition to my position socially, I spent many years in the diplomatic service, so I’m sure you will understand that I need to ensure that my kids, especially my daughters, maintain suitable relationships. For now I think it is fine that you and Eunice are friends. I’m sure you understand what I mean’.
‘Yes sir. I understand perfectly well.’
‘Great, okay, that would be all.’
Kakraba stood up, bowed and said thank you to Mr Sampson, and walked to the garden where his girlfriend Eunice, her mother Mrs Elaine Sampson and her two elder sisters, Yvonne and Emma, were seated, busily discussing some dresses being offered for sale online.
‘So,’ Mrs Elaine asked him, ‘you and Daddy had a good discussion?’
‘Yes, Ma. We certainly did. I really appreciate Dad for the discussion. It was really good.’
‘Great. Although he has met you here on quite a number of occasions, I think it is good that you have met for a chat.’
‘Yes indeed, Ma, and I really appreciate it. So Eunice, I will be on my way. I will call.’
Eunice led him to his car, and after driving off he exhaled and shook his head. Although he had long concluded that Eunice’s family were so snobbish that a future relationship with her would be problematic, this discussion, or was it interrogation, had virtually cancelled any likelihood.
Mr Sampson just told him, in no uncertain terms, that the Sampson family was so prominent and socially connected that a union between his daughter and him was undesirable.
He had a good relationship with Eunice. They shared some beautiful moments together, and often went out to entertainment joints, often with her three friends Marian, Patricia and Amanda. But Kakraba was often uncomfortable with their preferences.
Eunice regularly spoke about her family’s experiences during her father’s postings in Europe and Asia, and her three friends were always discussing the latest fashion trends, always noting the importance of placing themselves among the best-dressed ladies in town.
Eunice, her mother and siblings had indicated in several ways that he did not quite fit into their social standing. They had only said a mild ‘thank you’ when he brought them a goat or sheep and a generous amount of foodstuffs from the north every month.
But Kakraba did not really take it to heart, because they were quite inexpensive up north. Moreover, he always went to the food market and arranged with the truck drivers for a big package which was picked up by his buddy Paa John and delivered to his family and a few others, including the Sampsons.
By Ekow de Heer




