Introduction Some of the cheapest marks in VAT are not in the calculations. They are in four short sections of the Value Added Tax Act, 2013 (Act 870) that tell you who made a supply when the commercial reality looks...

IntroductionThe Ghana Revenue Authority serves your client a notice of assessment, and the number looks wrong. What do you do, and how long do you have? The answer sits in the Revenue Administration Act, 2016 (Act 915), as amended...

IntroductionImagine a ten-line table of payments: a dividend, goods from a supplier, rent, a natural resource payment, a management fee to a non-resident. Your job is to compute the tax on each and say whether it is final. That...

Many ICAG candidates respond to a failed paper by studying longer. This article follows an illustrative candidate, Ama, built from common patterns and not a real individual, to show why that rarely works and what does. You will learn...

If you have sat a CITG or ADIT paper and failed, you already know the quiet frustration of working hard and still seeing the wrong result. This article tells an illustrative story, built from patterns common among tax candidates,...