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ECONOMIC COMMISSION FOR AFRICA

T]L, INTRODUCTION AND OPERATION OF TIL, STANDARD ASS^SSMiJNT TAX

SYSTM IN GHAUAGHAUA

18-28 May 1971)

M71-1872

I.A. Malik, ^CA

Regional Adviser in Public

Finance & Budgetary Management

June 1971 .

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The surevy was undertaken s.s a part of the project to assist the Government of Lesotho in the matter ox the introduction of the Standard Assessment Tax System to small traders and certain o.ther classes of

self-employed individuals on the pattern adopted by Ghana. The list of persons I met in this connexion to collect the necessary information is enclosed as Annex I. I am particularly ..grateful to Dr-. Amon Nlkoi Principal Secretary, Finance; Division and Mr. G.K.O. Turkson, Commissioner ,of Income Tax without whose assistance it would not have ^been possible

to gather the detailed information- .necessary for an understanding of the working of the system.

The system of Standard Assessment was introduced in Ghana in ' 1963 by the enactment of the Standard-Assessment Act which provided for the collection of a Standard Income- Tax from certain classes, of self-employed individuals before actual assessments were made on them.

'The,Commissioner of Income Tax was thereby empowered to specify by . - Legislative Instrument the class of persons subject to the standard

Assessment regulations, and the rate of standard rate and the manner of its- payment by each such, class.* ■ ■ . .'

The intention behind.the introduction of the system was to bring the large number of self-employed individuals and small traders assess able, to income tax within its net. Faced with the continuing pressure- for increased real revenues to finance an expanding public sector, the Government of Ghana had to take measures to effectively tackle the problem of large scale tax avoidance by such persons. The Income Tax law provided that any person whose income in any tax year exceeded

H/4OO was liable to pay income'tax. There was of course not..much

problem to tax income earners above this limit who were employees

because the tax on their wages and salaries.could be deducted at source.

However, the self-employed category of income-earners presented .a real problem. In this class were such occupational groups as carpenters, fitters,.masons9 tailors taxi or truck owners or drivers,bar keepers, shop keepers, shoe make.rs? tailors, bakers,, barbers, fishermen and a

host of-other self-employed categories.and a.large number of market women traders .called ILamis; with long established tradition of taking: part

in commercial activi ties.

In viev of the scarcity of tax administrators, it was found necessary, to develop a :system which should not only be simple to

operate but.also effective.in bringing the large number of self- - - - employed individuals within, the income tax net. Recourse was therefore, taken to, apply .rough and.ready presumptive techniques to reach incomes in the' self-employed se.ctpr of the economy.

-. - The. first-step towards1 taxing such-persons was to locate, or identify them -since most.: Of, them were, not registered with any-public or-private, agencies whose, help could have been obtained,to transmit the vital information needed to the Income Tax Department. ■ . .-■■■■

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-■■■■■- -Ih" the ;first instanoe-a-'decree was issued requiring air-persons

■ carrying on any trade,' "business-, ^profession or vacation as specified ■ ■■■ * in the schedule -attached with the decree (enclosed as Annex1 II) in any : year- of asse&smerit to register with the Commissioner of Income Tax on

payment of a prescribed nominal fee of S^2 certificate of such regist ration exhibited as Anne:-: III, However, such persons who were required to be registered or licenced or granted permit etc. by any other

authority were not required to register with, the Income Tax Depart ment,, 'in such cases the' authorities concerend were- issued notices (vide-Annex IV) not to register or grant permits etc without the ".

■production of a tax clearance certificate by the person concerned from the Income Tax Department (speciment enclosed vide Annex V)o

In view of non compliance with these requirements by many

persons it was found necessary to assemble a small field staff with the

the Income Tax Department to go round in a systematic manner to

collect information about the potential tax payers who were not

included^in'the list of income'tax assessees and to follow-up the ' matter with the issue of notices- and reminders etc. (Annex VI & VII).

In case of certain classes- of persons who were already registered with some body or authority like police. Public Work3 Department or, Ministry of Health etc, the help of these bodies was enlisted for the purpose. It was found specially helpful in case of taxi drivers and truck owners, money lenders9 auctioneers, gold smiths,, wine and beer sellers, lumber and timber traders, land surveyors and private designers, mid-wives and building-contractors* Help in certain-cases - although not to the desired extent - was also received from the local councils and municipalities, F?rO.a;ok of adequate staff the entire-country could not be covered in a comprehensive manner and the main emphasis continued to be on urban centres and classes of■professions for which information became available from subsidiary sources. In the beginning help was also received from the Income Tax Police squad of 24" policemen in civilian clothes wider an Inspector attached with the Income Tax- Department. They were primarily used for serving notices' and getting

addresses etc*. They were authorized to secure help from the regular

polipe for getting the--polic-e. enquiry forms filled in (Annex VIIX)-...- ■ These enquiry forms were also sent directly :to District Police offices and Regional Headquarter. The police department has been mainly

helpful in providing information anct-collecting standard assessment'

tax (alongwith police registration fee) in respect of vehicles owners

and other classes of persons which came under its direct jurisdiction fo"r:registration-purposesD However, .there is a genuine reluctance on tnepart of" the police department to provide its services in a -wide■

area for tax purpose's* - ■ " ' ' " ■ ■ ' ' ■

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In order to extend, the coverage of the system especially outside the capital city a mobile field unit'consisting of 12 persons (4 teams consisting of one: senior officer and staff of three)' was formed in ' IV ~ 9°*°W fairly satisfactory the urban oentrcs of Accra,

i^a, oape Coast and soms other.places* Fo* lack, of staff this' mobile unit could not.be continued* In view of the large number of-self- employed persons who are still not covered it -is necessary to have such a mobile unit attached permanently with the Income Tax Department.' The need for such a unit.arises from the faot that the Tax"Department'has by no means been able to throw its nets wider and registration , from outlying districts, has been very small indeed,; iiven ifthe persons genuinely want to.comply with the. requirements of-registra tion they have to travel all the way to regional headquarters

to do so. . ■

h<* fv^m^ -p ^ VT? :"w °^ the JPrQbleni s*ill to-be faced, can . be formed from the following figures about the number of self-employed

Persons m the whole country based on the. census' conducted in i960

^y the Town and country planning, .division of the Ministry of Lands ■ as quoted m the National Physical Development Plan 1963-1970.

Regions Total Ho. of

Self-Employed

Persons

Ho, registered

with Revenue Department as of

31/12/60

Percentage of persons registered

Western Central

Accra Eastern Volta

Ashanti Brong Ahago Northern Upper

Total round

203,189 278,260 527,836

295,326

392,399

204,030

138,194 213,999

12,473

3,252 48,466

6,004 22,599

1,000(round )

2,003

:»253>ooo

99,000

There is no doubt that the above figures do contain a large

number of fishermen and other self-employed persons from the agricultural

sector .who because of their illiteracy and poverty may not- be expected

to fully comply with even the' registration requirements.

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• ■ * * •

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m^« ™f^ ? 5 °f the t0tal standa^ assessments receipts of

N^666,OO5 in 1969-1970 accrued from the Accra area from about 15,000

assessees for details see Annex IX,. This shows theextent of the ' problem still to be covered in'.outlying areas.

• += lreSre^°'e haS alread^ teen made Uo some' salient provisions built

into the- Standard Income Tax .Decree, in order "to' ensure compliance.

These required the produption.of, tax .clearing certificates-in respect of payment of Standard Assessment, Tax, as, * pre-re^uisite■for issue of 5 :10®n°P' P6**1* or regfstr.ation deed or-for, ■ clearance of goods ■'

monef?W ZU +* ?^>f part; of any factory, payment■ of insurance

money in respect of any claim made under any:polioyf issue' of authori zation in respect of the construction of any building'or the execution hIZ T on; any{ building, sale or grants of any-lease by the state Housing CorPorati6n,issue.of import licence to any trader or the" awa-rd-

tiogr I^COfraCt f!r,thS execu^on ^-any works etc. the .considers

*«n for ^hlch.was not less than ^1j000 or the sale Qf_ ezternal:

currencyby authorised dealer under the exchange Control Act. The tax clearance certificate in such cases, meant a certificate issued by the Commissioner 'Income Tax stating- that no tax was due from the person to vhom the certificate related or that person had made ' arrangements satisfactory to the Commissioner for the payment of

the tax due from him. : .".'

a) 'to inspect any presses, for the purposes of the Act, and;

b) to request in writing any person to keep auch;records, returns

.and other doeuin-on-bs-a-s-he-TnaSr" Set ermine ."fb-r"*^^ purposes of the Act and to furnish 'any such records returns or documents to him within the period specified in "the request. Failure.

to comply with this requirement or to furnish false or

incorrect record, return or document was punishable under the-

ACt '

In case of default the Standard Tax could be- sued for and ' recovered_ in a court of oompfetettt jurisdiction by. ..the.. Commissioner in his official name with full "cosfa"of suit from *tie'A>persons liable to pay such tax as a debt due to the Republic. %e. specimen of letter addressed to-the-State -Attorney Informing' about action to be taken against defaulters is enclosed as Annex X. ...

The major tasks to be performed before" the introduction of the.

system was the preparation as-fax as possible- of a comprehensive ■• "

list of self-employed persons under various occupational groups formu lation of Standard Assessment Instrument fixing the rates (enclosed as Annex XI) and issue of notices to persons concerned to come and pay to the Income Tax Department. In case of non-compliance hj certain

individuals the Income Tax staff went round gathered relevant particulars

and issued notices of assessments for the current year. If there was

reason to believe on the basis of information collected that grounds

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existed for assessment for earlier years notices were accordingly issued for previous years'as well.

■ The■standard'rates were worked out on the average chargeable' income of some taxable units taken at random under'each .class of self-employed categories.

The Income Tax Department maintains a Standard Assessment card for each self-employed assessee. This shows his name address, assess- . meni; number, registration number, occupation,- and payments made for each.quartex. Specimen of the card is enclosed as Annex XII. A

Standard Assessment Control Register is also maintained with.the.Inspector of Taxes Incharge of Standard Assessment Tax in'the Income Tax.;

Commissioner1s office, ^his is designed, to serve as a double check in-case any of the cards get lost. Moreover it serves as a ready refer-:

ence to the Inspector for control purposes. The form of the control register'is exhibited as Annex XIII ♦ The Standard Assessment cards- ' . are kept with the Cashier of the Income'Tax Department and enteries of the payments made are recorded in the card from the duplicate copies "

of the receipts Issued at the time payments are made by different assessees.

A specimen of the receipt is enclosed as Annex XIV,

If there is sufficient reason to believe that income of any particular standard tax'assessee is much higher than that calculated for the purpose of standard assessment tax,, his case is transferred to the Trader's Section of the Revenue Department who may issue a presumptive assessment higher than Standard Assessment. They may even assess a person'lower than standard rate if the assessee concerned '■

submits.a proper income t&x return with ancillary details. Although the system provides for the collection of a standard income:tax as an advance before actual'assessments on" the submission.of regular return the payment of the standard tax is generally not followed by the- ' ' submission of returns although this is required under Income Tax Decree. Most of the assessees covered under the Standard Assessment Tax System being illiterate the submission of regular returns is" not Insisted and followed by the Income Tax IJepartment-. This .'has resulted : in the'.perpetuation of the system of Standard'Assessment.' Since this is against the spirit of original enactment, it Is necessary to :ensure that persons who' are subjected to this system are dealt with under the ■ Income Tax Decree proper after a couple of years of their being subjected

to Standard Assessment. This should not be allowed 'to wait (as is the

case at present) the submission of- protests or appeals by the assessees : against possible higher assessments under the Standard System.

A major problem in evolving the Standard Assessment Tax System is the technical one concerning the factors that should form the base of .-presumption:; ' Among those that could' be used, are groes sales, value of property, number of employees, location of business, type of trade, inventories age and quality of equipment and' so on,. "Variations can be constructed for different trades and professional categories.

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Whatever factors are employed in determining the tax. base for purpose, of working the Standard rates it must be remembered that the resulting...

levy is not really an income tax. ,<While an' income tax levied on a

presumptive basis.is in theory ah attempt to tax income, it is.actually

a tax on the factors on which the presumptive income tax.is based.

The economic effects of a presumptive income tax are therefore quite different from those of a true tax on net income and it will/tend to

be shifted-like any other tax on factors.

It is still a minor.source of revenue in Ghana .as would be evident .

from the Return, of Revenue, .enclosed as Annex IX, Out of the total

'income''tax-receipts- of ;62v46 millions for all the:-country .in 1969-1.970.

the Standard. Assessment receipts amounted to...7 million .only.: ., The need is- to extend its coverage widely and to keep its operations

under constant review so that the, maximum number of assessees are

made to submit regular income, tax returns. It is crucial that

progress towards shift,from presumptive to book basis is maintained. / Ths greatest, incentive to this shift would be presumption at a high rate. Another alternative would be to grant special concessions and incentives to those assessees who maintain adequate records.

It may also be stressed here that the major advantage of a

presumptive system as applied in Ghana is its administrative simplicity, and if the system is too complicated, it can easily be worse in all respects than the alternative of trying to apply the regular income

tax. Better .staff and simple procedures are the keys_to success.

It may be required by law that all persons engaged,in trade business or the professions maintain accounting records in some standard , simple--easily understood form. This requirement may be enforced

by special penalties on the keeping of inadequate records and by allow ing specific inducements on the keeping of correct, records. These

inducements might include for example, the right to claim accelerated .

depreciation and to carry forward losses.

■ There would always be cases of assessees not complying with the book-keeping'requirements. These would be of persons either too

small to pay tax or too corrupt to keep honest records in any case.

The latter group, together with the numerous instances where false or double records would no doubt be maintained would have to be investigated and' the tax assessed according .to certain standard procedures. There is--therefore great need for strengthening the

investigation teams and of the streamlining of investigating procedures.

In no conceivable circumstances, at'present in a country like Ghana it would be possible to investigate every suspected case of tax

evasion. -Some essentially arbitrary, selection, of suspected cases for investigation must be made, and those found guilty cf, evasion,

severely penalised. The major purpose of such efforts should not

be collection of taxes from the -cases investigated but to increase ,

the Tevel 6:T voluntary compliance among the great mass of evaders .

who cannot-be dealt .with individually within, the limits of avaxl-^ !

able administrative resources. The tax administration should be

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7

authorized to presume income on the basis of.external indices where the tax-payer fails to supply adequate information. All the persona engaged.in.-certain profession or activities where the tax evasion is high mar be- made to f±le: tax returns regardless of income. The success of the.se efforts-would depend to a considerable extent on the establish-

■ ment -of an. elite of well--paid auditors-. ' -■ ':

■ . ■■■ . ■_**■' ■ . ■

In a- consideration of the presumptive techniques it is important to note that if investing more money in one's business'changes

the presumptive rate of returns such investment will be discouraged.

Moreover-the over-use of presumptive methods discourages the keeping of.books and records. In a situation like this it might become

harder to extend the system throughout .the economy, Ifwould be very difficult indeed to avoid "freezing11 many potential regular tax payers into an

inequitable and arbitrary position-by the over-use of presumptive methods, ^ven if the initial presumptive factors chosen and the value attributed to them were-accurate, they tend to become much less so over time. This is3 in my opinion, what is happening in Ghana presently.

The system therefore requires constant review £33d revisions incorporated upwards'in -the standard rates particularly in an inflationary ■

environment- if tax revenues from this source wore not to decline■ ■ ' -

steadily over time.' ■ ■ . . ...■■.-:.

■-■-■■"■.. The-continuous application "of the Standard'Assessment System may sometimes'result in political strife. This happened in the case of

"Metmis";- of market women in-Ghana who were taken off from the list of Standard Assessment in 1969 and were required 'to be'assessed under the normal income tax rules in future. The bulk of the small traders ■:

thus continue to be a tax problem in Ghana, There is a general feeling that this class of persons - especially-a large number of market

women_continue to escape th? in?ome tax net even in cases where their incomes are in fact high enough to make them liable to tax. In view of the huge number of illiterate petty tradesmen it is difficult to successfully enforce any scheme for giving incentive to proper record - keeping,, The levy of higher licence fees on retailers could be used with some advantage if there were a system of proper trade licencing in the country. Under the existing rules all traders are required to register with.the Income Tax Department on payment of a nominal fee but this requirement is also not adequately complied with. The levy of high licence fees and theix differentiation according to widely different siaes and profitability of establishment's would also

involve the same problems ot enforcement and collection as the Standard Assessment. Perhaps the reason for the failure of the Standard

Assessment in case of market women and small traders in Ghana was due to the fact that the assessing officials were not able in many cases to determine the right income class for tax purposes of different traders. As the three groups of Standard tax system traders had to

pay U^50, 100. and 200 respectively many of them found it burdensome

and as they could not convince .the Income Tax Department for necessary

corrections, this led to a general dis-satisfaction and the system

had to be taken back on political grounds. In determining the three

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groups of small traders for purpose of Standard Assessment an attempt was made tj determine the tax liability on the "basis of monetary limit of their credit- puroha:seo from the whole-salers ,as recorded on their pass-hooks. But as soon as the pass-books "began to be used for purpose of assessments many retailers qhoose to pay their suppliers in cash

to-avoid disclosing,their turnover. There was hardly any effective way to check: this tendency.

The failure of the Standard Assessment System in the field of small traders cannot be.taken as a reason for passing adverse judge ment on the. potentialities of the system in other countries. The market women in Ghana are performing an important social function.

At the political -level any tax move that is.likely to affect the activities of market women is not looked witk favour as the bulk of these women are^ unable to find alternative ways of earning their living and supporting their families.

i '

Generally speaking a Standard Assessment Tax System which takes as its point of departure an adequate list of licenced traders - in

combination with strict enforcement of the licence requirements - would

be a very effective way of handling the small traders for tax

purposes. Since there is no effective overall trade licencing system in operation in Ghana now, it became difficult to enforce- Standard

Assessment System to. small traders., ^he other developing-countries . which.want to introduce the Standard Assessment System should link

it with an effective trade licensing system to achieve better';

:results»

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Ministry of Finance Dr. Amon SFikoi

Revenue department Mr. G.K.O. Turkson Mr. O.K. Larkai Mr. CM. Kameover

Mr. G.W.K. Tettey

Mr. P.O. Andah Mr. A.D. Kra

Budget Department Mr. Folson Mr. G. Sackey Mr. Abner Klu Mr. Nortey

Harvard Advisory Groups Mr. Joseph.Sterne Mr. S. Miedema Trade Division

Mr. R.K.O. Djang

Principal Secretary, Finance Division

Commissioner of Income Tax

Deputy Commissioner of Income Tax Inspector of Taxes Standard

Assessment

Principal Inspector of Taxes

(Research)

Principal Inspector of Taxes Training and internal Audit

Principal Inspector of Taxes Procedures and Manuals

Principal Budget Officer Budget Officer

Budget Officer . Budget Officer

Leader of the Advisory Group

Budget Adviser

Permanent Secretary

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II

SIXTH SCH3EUL3

BEGISTSATIQKT QF HJSIKE1SSES (Paragraph 81 & 8lA of the Decree)

1. Building Contractor.

2. Architect in private practice.

3. Engineer in private practice.

4- Doctor in private practice.

5. Timber or lumber seller.

6. ■ Lawyer in private practice.

7- Surveyor in private practice.

8. Midwife in private practice.

9- Pharmacist in private practice.

10, Dentist in private practice.

11« ' Hadio and Television Mechanic in private practice.

12. Artiste.

13« Plumbing Contractor.

14« Electrical Contractor.

15» Sand and stone contractor.

16. Ironmonger.

17- Steelbender or a metal-worker.

18. Blacksmith.

19« Accountant in private practice.

20. " Goldsmith.

21. Money Lender.

22. Auctioneer.

23. Carpenter.

24* Furniture Maker.

25* Fitter.

26. Tailor.

27• Shoemaker.

28. Hairdresser.

29. Seamstress.

30. Butcher.

31. Kente Weaver or Eente Seller.

32. Bookseller- *

33. Proprietor of Private School.

34* Commissioner for Oaths.

35« Watch of clock hawker.

36* "Match repairer.

37« Race horse owner.

38. Owner of fishing boat, trawler, or vessel otner than canoe.

39- Wig maker of wig stylist.

40• Draughtsman in private practice.

41- Trader with passbook.

42. Owner of slot machine.

42- Professional photographer.

44* Importer, wholesaler or retailer.

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GHANA

STANDARD ASSESSMENT ACT. 1963 COMMSSIQNJSB OP INCOME $AX

NOTICE TO LICENSING OB REGISTRATION AUTHOHITISS

TAKE NoKCJii that I, , Commissioner

of Income Tax, with the approval of the Minister responsible for

Finance, by virtue of the powers vested in me "by Section 3(2) of

the Standard Assessments Act., 1963 (Act 205) as amended by- Section 1 of The Standard Assessments (Amendment) Act, 1964 (Act 248) do hereby request you NOT to issue any licence, or

permit, or registration certificate, or any other similar document for the performance of any function to any member of the class of persons mentioned in the schedule hereto for any period unless such person produces a receipt issued by me as evidence that he has paid his Standard Assessment of tax or instalment thereof for the period for which the licence, or permit or registration certificate is required.

/ 1- Taxi owners and operators 2. Goldsmiths

3- Owners or operators of vehicles (other than taxis)

carrying passengers or goods plying for hire or reward

4- Money lenders 5« Auctioneers

6. ¥ine and beer sellers 7» Lumber or Timber sellers

8. Surveyors (Self••employed) 9- Mdwives (Self-employed)

Your attention is also invited to the provisions of Section

3 (3) of the Standard Assessments Act, 1963? as amended by the Standard Assessments (Amendment) Act, 1964.

Date this ...day of .19

COMMISSIONS!* OP INCOME TAX To:

Standard Assessments Porm3»

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ANE3X V"

REPUBLIC OF GHANA

Commissioner of Income Tax Central Revenue Department

Headquarters . Off Kinbu Road

P.O.Box 2202 Acora9 Ghana

19

TAX CLEARANCE CERTIFICATE

' CENTRAL REVENUEDEPARTMENT FILE NQ.KE 4713/21^

The above-named person has applied to me for a tax

clearance certificate to enable him comply with the requirements

uf the Income Tax (Amendment) Decree, 1968' (F.L.C.D. 265).

I hereby certifys from the information avaiblable, that he has discharged his income tax liabilities in full up to and

including the year of assessment 1968/69*

In respect of the year of assessment 1969/70 tax is being

deducted at source each month from his employment income.

. This certificate isvalid up to 30th June, 1970.

.COMMISSIONER OP INCOME TAX

cya:

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VI

GHANA INCOME TAX

NOTICE OF STANDARD ASSESSMBNT YBAR 1970/71 ENDING

30th JUNE, 19 , Please Quote

this number in all communications

Eef .No. ■ ' ' ;

Registered aonfidential

To ■-••••

By virtue of the Income Tax Decree, 1966, I hereby give

notice to pay to the Central Revenue Department •

The Standard Assessment due and payable as follows i ,-

Class of Standard

Persons Assessment

Please note that the above Standard tax is payable in full within one month after service of this notice, or insuch instalments

as specified in the schedule applicable to the class of persons affected.

G.K.0- TURXSGN

COMMISSIONER'OF INCOME TAX,

Payment of "'Standard Assessment \9*f •*/••••.

Please detach this slip and forward to the Commissioner of Income Tax, together with the tax payable, or produce it at the time of payment to the office from which this form was issued.

Name

Eef. No.

,Amount Date Issued

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Commissioner of Income Tax, Central Revenue Department,

P.O.Box 930, Accra*

My Ref. No**

19...

To.

GHANA IMOQMB TAX

STANDARD ASSESSMENT -YBAft 19 / OCCUPATIONAL GROUP

I have to refer to the Standard Assessment Notice dated

' * • for No....

...•••*sent to you for payments

Please note that settlement of this amount is over due, and unless it is paid within days'*of the service of this Notice, steps will be taken without further notice to

commence legal proceedings for its recovery.

COMMISSIONER OF INCOMIi 'TAX

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VIII

G II A V, A 0 0 TAX

INCOME TAX ENQUIRY FOBM-GSNERAL

File Ho. Senior Inspector of Taxes -

Central Revenue Department PoO-Box

■ 19-

Assistant Superintendent of Police

names *...

Last known address.

Last known occupation,

I should.be grateful if you would assist me by replying to the folowings

MQCTIRY E3PLY

(a) What is the present residential] (a)

and/or business address of the j

above-named Taxpayer ? J

(b) Have you any information (b)

regarding.his present livelihood ?

( c) Do you know if the Taxpayer (c)

owns any of the following ? (i) Property

(ii) Vehicles

(iii) Stocks of Trade Goods

Commissioner of Income-Tax

Asst. Superintendent of Pol"*

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2322 HEADQUARTERS&MISCELLANEOUSSOURCES

AnnexIX REVISITSDEPARTMENT RETUHETOFREVENUE D.I DETAILSOFREVENUE1968-69 ALLGHANAACCRA&M.S,

I969-7OESTIMATES

70/71

ALLGHANAACCRA&M.S,AILGHANA

JULY- EC&MBER 1.970 CCRA.& INCOMETAX-EMPLOYEES.„ -SELF-EMPLOYEDPERSONS -STANDARDASSESSMENTS -OVERSEASPENSIONERS -COMPANIES. -STATSENTERPRISES .;.-CO-OPBRATIVES

PROPERTY TAX. .■ " '..'

EXCESSPROFITSTAX CAPITALGAINSTAX.. ESTATEDUTY.. MINERALSDUTY BETTINGTAX... STAMPDUTY... MTDHPAHSIJraTSDUTY.._ HOTEL-CUSTOMERSTAX... AIRPORTTAX...., FOREIGNTRAVEL.TAX. CASINOREVENUESTAX, SALEOFEMTERTAIHMEFTSDUTYTICKETS SALEOF.HOTELRECEIPTBOOKS ■HOTELREGISTRATIONFEES.- RETAILERSREGISTRATIONFEES NATIONALDEVELOPMENTBONDS'

16,475,943 3,165,800 666,005 282,398 26,809,303 4,221,780 25,077 181,696

476,259

104 42,418 3,737,906 ■12,162 202,368 399,323 328,630 80,950

680,575

22,330 18,525 71 517 10,539

12,177,271 2,497,032 301,948 282,398

24,606,207 15,672 67,560 473,692 104 4l?753 3,737,906 72,162 202,368 296,102 230,219 80,950 676,152 21,326 13,969 28 52 1,127

22,629,254 3,024,290

703,674

315,491 30,525,488

5,250,890

19,388 62,490 .783,820 120 8,990 3,954,305 41,970 299,431 420,966 218,998 88,262 928,077 29,267 14,107

24 579 52,890 1,316

17,781,443 2,166,268 330,093 315,491 29,104,910 5,248,953 1,533 31,224 780,761 8,507 3?954,3O5 41,970 299,431

312,899

217,082 88,262 926,630 22,284 9,885

3 8 18,684

24,000,000 2,800,000 700,000 300,000 31,750,000 5,000,000 20,000 940,000 6,000 4,000,000 60,000 250,000 410,000 200,000 100,000 860,000 20,000 17,000 10 500 50,000

9,_139,485

737,788 169,231 89,713 21602,960

3,840,1^5

345 14,671 333,885 1,455 21,421 i»806,665 3,028 282,918 166,808 76,766 43,650 495,377 18,908 3,415 1 13 7,580

(18)

ABE2X X

The

Thro1

The Commissioner of Income Tax?

Accra.

STANDARD ASSESSMENTS 19

Issuing Office

Date

Ref. No •

The under-mentioned list is submitted for action under paragraph 65 of the Income Tax Decree 1966:

S.A.

Ho.

JSFame and Address

1

Occupa tional Group

Date !

of !

lo ti ce j

Tax

payable Remarks

SENIOR INSPECTOR OP TAXES-

(19)

XI

. 590,

STANDARD ASSHiSSMMTS IHSTRUM^T, 1968

Part I

-Class of- Persons

Standard

Assessment Quarterly

per annum Payfflent

4.

5.

6.

8, 9- 10, 11., 12.

13..

14.- 16.

15.

18,

17.

19.

20, 21.

22.

23,

24. 25. .

£6. ,

28 o

29.

30 e 31.

Taxi owners and operators in respect

of each vehicle .. 60-OQ

Goldsmiths .. Je ,c .. e 10 00

Owners or- operators of commercial * * "

vehicles (other than taxis):

(a) In respect of each vehicle up

tO 5" tons «..«». Oyi nn In respect of each vehicle above

Winean, Bee, Seile,; I! .^ ^ Vtoo

Lumber or-Timber Sellers' „. .. ., .100.00 Surveyors (self-employed) .. .. .. 72.00 Midwives (Belfwempltfyed) .. ., ,, .. 100.00 Carpenters .. .. .. ., ,. .. y2 ,Q

Tailors *# "" °' # •' 48o0°

Tailors .. ,o e- _,, „o _ #- 4g 0Q Shoemaker .. .. ,, ..- .. -f ... ■ 8-0Q Hairdressers ■ .. ,. .. ..- „ „ 3^

Seamstress .. f. .. no ., ^ oe 3fi Butchers B. .. .. .. o, ^. _ ?2n00

Kente weavers or Kente sellers ., _ 72.OO Booksellers.. .. ... .,. ,o 72eQO Radio Repairers ., .. ;. „, ... ,o 72BOO

Proprietors of private schools'.. .. 300I0O Commissioners for Oaths ... ,. .. 24a00 becond-hand spare part dealers or second

hand scrap dealers "..■';. .; ., 48.00

watoh hawkers or clock hawicefa as f# 48.00

Watch repairers. ... 24 00

Owners of Slot Machitfess Amount per

machine #V ... ./ .. .. 200.00

Pharmacists m private practice and

owners of chemical and drug stores 300 00

¥ig makers or wig stylists .. O0 .. 100o00 Draughtsman in private practice.. ,. 100.00 Professional Photographers .. o.' ,, 60.00

Traders with Pass-hooks; " ..

Group 1 - Where the credit facility under K^

the pass-book does not exceed

Kj31sOOO o* .„ ., OB fflO 50,00 per

15.00

6.00

.

25

18 12 12 12,

9, 9, 18, 18.

18, 18, 18.

75.

6,

12.

12*

*00 .00 cOO .00 .00 .00 eoo ,00 ,00 ,00 ,00 ,00 .00 ,00 00 00

50.00 75 00 25 00

2^00

15 00

pass-book.

(20)

Annex XI

■Page 2

Class of Persons

Standard Assessment

per annum

Quarterly Payment

Group 2 — Where ths credit facility under

the pass-book exceeds $

but does not exceed H

Group 3 — Where the credit facility under

the pass-book exceeds ^

32. Doctors and Group 1 - Group 2 - Group 3 — 33. Lawyers in

Group 1 - - Group 2 -

Group 3

Group 4 - 34- Accountants Group 1 - Group 2 - Group 3 -

Dentists in private practices The first 3 years in practice More than 3*years in practice*"' Exceeding 6 years in practice private practice; '

Those who have been'in practice Those who have been in practice for more than 3 years but not exceeding 6 years .. «,. „.

Those who have'been in practice for more than 6 years but'not more,than 10 years.

Those who have been in practice for more than 10 years... ., in private practice:

First to third year' .. ..

More than 3 years blit net ' more than 6 years .. a. ., Exceeding 6'years •. . <> ».

Part II ■■-...

100.00 per pass-book, 200.00 per pass-book.

500 1,500 2,500

.00 . .00 .00.

125.00 375-00

.' 625.00

200.00

600.00

50.00

150.00

1,000.00

2,000.00

' 500,06

1,000.00 2,400.00

. 250,00

500.00

125.bo 250/00

600.00

Standard Assessment of Race Horse Owners

Where t-he amount of the winnings' for 12' months: ' " Rate

(a) is not more than the sum of 3^5,000 " 10 per cent of that sum,

(b) is more than the sum of lty>5,000' butv not"

. more than EFjS1O,OO0s: 'i .

(i) on the first sum of H$5jOOO (ii) on next sum of 'T3$59OOO or part

thereof „ 0 * o~ OV ' OV' (J •' ..

and (o)--ae more than.¥j^10,000;

(i) on the first sum of F^5',000 '..

(ii) on the next sum of 1^5,000

(iii) on any sum in excess of:UJ310,000

10 per cent of that sum.

15 per cent of that sum.

10 per cent of that sum.

15 per cent.of that sum.

25'per cent of the excess.

(21)

Annex XII

STANDARD ASSESSMENT CARD

Name of Taxpayer, ' Full Address.

Occupation Registration No

Connected file no.

1966 1ST QUARTER

2ND QUARTER 3RD QUARTER 4TH QUARTER

1967

1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER

1968 1ST QUARTER 2ND QUARTER

3RD QUARTER 4TH QUARTER

1969 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER

1970

1ST QUARTER "' 2ND QUARTER.

3RD QUARTER 4TH QUARTERN

Payment

NJZf

-

Np

I.T. receipt

No. Date Initial

Set off Against tax

N# Np

165I.T.

No.

Signature

Remarks • •,

SPC/Y7858/5O,000/1/67-68

S.A. Form 3

(22)

GlassesofAssessees

AnnexXIII STANDARDASSESSMENTCOHTROLREGISTER SA t i :

¥ameand addressOccupation -

Rateper annumDateof demand notice YearofAssessment payment Receipt No..DateAmountRemarks

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