{"id":60728,"date":"2023-11-27T17:45:42","date_gmt":"2023-11-27T17:45:42","guid":{"rendered":"https:\/\/www.africa-press.net\/ghana\/?p=60728"},"modified":"2023-11-27T16:08:05","modified_gmt":"2023-11-27T16:08:05","slug":"court-affirms-gras-gh%c2%a219m-tax-liability-against-mtn-ghana","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/ghana\/all-news\/court-affirms-gras-gh%c2%a219m-tax-liability-against-mtn-ghana","title":{"rendered":"Court affirms GRA\u2019s GH\u00a219m tax liability against MTN Ghana"},"content":{"rendered":"

Africa-Press – Ghana. <\/strong><\/span>The High Court, Accra, has affirmed a GH\u00a219 million tax liability imposed by the Ghana Revenue Authority (GRA) on Scancom PLC, owners of MTN Ghana.<\/b><\/p>\n

On November 9, the High Court, Accra, (Commercial Di\u00advision) presided over by Justice Afi Agbanu Kudomor ruled that the GRA did not err in law when it imposed a Value Added Tax (VAT) liability on Scancom PLC for Imported Services between 2014 to December 2017.<\/p>\n

This was after the MTN ap\u00adpealed against the imposition of VAT liability at the high court.<\/p>\n

Justice Kudomor held that \u201cGRA did not err in law when it imposed National Health Insur\u00adance Levy and Ghana Education Trust Fund Levy (together with interest and penalties) on Scan\u00adcom PLC\u2019s on their Imported Services from August 2018 to December 2018 irrespective<\/p>\n

of whether they were applied to Taxable or Exempt services.\u201d<\/p>\n

She said GRA did not act arbi\u00adtrarily when it applied the Ghana Educational Trust Fund Levy and National Health Insurance Levy each of 2.5 per cent on the imported services by Scancom PLC irrespective of whether Scancom PLC\u2019s imported services were used to produce Taxable or Exempt supplies.<\/p>\n

\u201cIt is for these reasons that the instant Tax Appeal fails. There will be no order as to costs, each party is to bear its own costs,\u201d the court said in its judgement,\u201d Justice Kudomor added.<\/p>\n

In 2020, the GRA commenced a comprehensive tax audit on MTN Ghana, spanning the period January 2014 to December 2018.<\/p>\n

The audit focused on all aspects of MTN\u2019s businesses in\u00adcluding Input VAT claims related to goods and services procured by MTN Ghana, VAT on services imported by the company and Input Value Added Tax claims related to office premises con\u00adstructed by the telecom giant.<\/p>\n

Unhappy about the method at arriving at the tax liability, Scancom PLC sued GRA on the basis that GRA erred in law and acted arbitrarily by imposing the tax liability order on the company for the period January 2014 to December 2017.<\/p>\n

Scancom PLC wanted the court reverse GRA\u2019s decision to impose additional VAT of GH\u00a28,793,598 and penalty and interest of GH\u00a210,933,119 on imported services utilised by Scancom PLC for its telecommu\u00adnication business.<\/p>\n

They asked the court to reverse GRA\u2019s decision to impose additional Ghana Education Trust Fund Levy and National Health Insurance Levy of GH\u00a26,379,483 and penalty and interest of GH\u00a22,566,124 on imported ser\u00advices utilised by Scancom PLC for its business.<\/p>\n

For More News And Analysis About Ghana<\/a> Follow Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – Ghana. The High Court, Accra, has affirmed a GH\u00a219 million tax liability imposed by the Ghana Revenue Authority (GRA) on Scancom PLC, owners of MTN Ghana. On November 9, the High Court, Accra, (Commercial Di\u00advision) presided over by Justice Afi Agbanu Kudomor ruled that the GRA did not err in law when it […]<\/p>\n","protected":false},"author":84,"featured_media":60727,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,3],"tags":[5092,5096,429],"class_list":["post-60728","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-news","category-community","tag-africa-press","tag-africa-press-ghana","tag-ghana"],"yoast_head":"\nCourt affirms GRA\u2019s GH\u00a219m tax liability against MTN Ghana - Ghana<\/title>\n<meta name=\"description\" content=\"The High Court, Accra, has affirmed a GH\u00a219 million tax liability imposed by the Ghana Revenue Authority (GRA) on Sca ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.africa-press.net\/ghana\/all-news\/court-affirms-gras-gh\u00a219m-tax-liability-against-mtn-ghana\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Court affirms GRA\u2019s GH\u00a219m tax liability against MTN Ghana\" \/>\n<meta property=\"og:description\" content=\"The High Court, Accra, has affirmed a GH\u00a219 million tax liability imposed by the Ghana Revenue Authority (GRA) on Sca ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.africa-press.net\/ghana\/all-news\/court-affirms-gras-gh\u00a219m-tax-liability-against-mtn-ghana\" \/>\n<meta property=\"og:site_name\" content=\"Ghana\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AfricaPressTunisiaa\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-27T17:45:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/static.africa-press.net\/ghana\/sites\/18\/2023\/11\/sm_1701088419.357215.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"757\" \/>\n\t<meta property=\"og:image:height\" content=\"383\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cfeditoren\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"cfeditoren\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.africa-press.net\/ghana\/all-news\/court-affirms-gras-gh%c2%a219m-tax-liability-against-mtn-ghana#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.africa-press.net\/ghana\/all-news\/court-affirms-gras-gh%c2%a219m-tax-liability-against-mtn-ghana\"},\"author\":{\"name\":\"cfeditoren\",\"@id\":\"https:\/\/www.africa-press.net\/ghana\/#\/schema\/person\/068c7ab4e9634ae78ec5d54ec46598bb\"},\"headline\":\"Court affirms GRA\u2019s GH\u00a219m tax liability against MTN Ghana\",\"datePublished\":\"2023-11-27T17:45:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.africa-press.net\/ghana\/all-news\/court-affirms-gras-gh%c2%a219m-tax-liability-against-mtn-ghana\"},\"wordCount\":424,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.africa-press.net\/ghana\/all-news\/court-affirms-gras-gh%c2%a219m-tax-liability-against-mtn-ghana#primaryimage\"},\"thumbnailUrl\":\"https:\/\/static.africa-press.net\/ghana\/sites\/18\/2023\/11\/sm_1701088419.357215.jpg\",\"keywords\":[\"Africa Press\",\"Africa Press-Ghana\",\"ghana\"],\"articleSection\":[\"all news\",\"community\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.africa-press.net\/ghana\/all-news\/court-affirms-gras-gh%c2%a219m-tax-liability-against-mtn-ghana#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.africa-press.net\/ghana\/all-news\/court-affirms-gras-gh%c2%a219m-tax-liability-against-mtn-ghana\",\"url\":\"https:\/\/www.africa-press.net\/ghana\/all-news\/court-affirms-gras-gh%c2%a219m-tax-liability-against-mtn-ghana\",\"name\":\"Court affirms GRA\u2019s GH\u00a219m tax liability against MTN Ghana - 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