Jurisprudence

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TAXATION – TUTORIAL QUESTIONS

QUESTION 7
Tax can only be collected when it is due. Where the tax is due, there are two principal modes of collection. These are judicial and non-judicial. The question is better with in three parts. The first part will deal with conditions under which a tax becomes due. The second part will deal with the judicial mode of tax collection. The third which is the main thrust of this question will outline the four non-judicial modes of tax collection.

Under the law, the commissioner can collect tax only when the tax is due. And tax becomes due under different circumstances. For a tax payer subject to self-assessment under s. 78, the due date is when he files his assessment with the commissioner.

Under s 72(7) the commissioner may demand tax earlier than the basis period where the tax payer dies during the basis period or becomes bankrupt or is wound-up or goes into liquidation, or is about to leave Ghana indefinitely or is about to cease activity in Ghana, under those circumstances, the due date is the date the commissioner shall specify in the notice demanding the tax.

For those who pay tax by installment, their due date is the date each installment is due as provided under division III of part X of chapter 1.

For everybody else, the due date is within 30 days of the date of service of the notice of assessment.

Where the tax is due as explained above, the amount due is treated in law as a debt due to the commissioner. The CIT may sue to recover it.

Apart from the court, several other methods of recovery are available, normally referred to as non-judicial methods. The law specifically provides for the following:

1. Collection of Tax by distress: Under section 136 of Act 592, the CIT can distrain the movable property of a tax debtor by issuing an order in writing specifying the person against whose property…...

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