The Ghana Revenue Authority (GRA) has stated emphatically that the tax assessment conducted on MTN Ghana between 2014 and 2018 was transparent.
“The audit was conducted as required by law, adhering to the principles of fairness and transparency,” the GRA said in reaction to a statement issued by MTN Ghana after a Notice of Tax Assessment was served by the Authority on the January 10, 2023.
The statement signed by Assistant Commissioner, Communication & Public Affairs, Florence Asante, said section 36 of the Revenue Administration Act 2016, (Act 915), mandates the Commissioner-General to audit the tax affairs of a person; “and it is in accordance with this provision that the Authority conducted a Tax audit on MTN Ghana for the tax period 2014 to 2018.”
She further noted that section 42 of Act 915 also prescribes the ways in which a person can object to a tax assessment that is served by the Commissioner-General.
“In the case of MTN Ghana, GRA followed due process in serving a Notice of Assessment and has engaged MTN Ghana as required by Law to ensure that it communicates the basis of assessment as well as the several avenues available for objection as required in Section 42 of the Revenue Administration Act,” it stated.
The statement explained that MTN Ghana has been reminded at all times in the Authority’s interactions with them about their right to object to any tax decision by the Commissioner-General.
It said MTN Ghana has been audited many times in the past and has received numerous awards as a compliant taxpayer; however, “these do not in any way prejudice the conduct of audits as required by Law.”
Meanwhile the GRA is reminding taxpayers of their obligations under the tax Laws to declare and pay the right amount of tax (es) as well as the mandate of GRA to ensure that all businesses pay the right amount of tax.
By Jamila Akweley Okertchiri