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Ghana Immigration Service Legal Handbook
Ghana Immigration Service Legal Handbook August 2016 Project Funded by the European Union Table of Contents FOREWORD .................................................................................................. 3 ACKNOWLEDGEMENTS ............................................................................ 5 INTRODUCTION .......................................................................................... 6 PART 1: IMMIGRATION RELATED LAWS .............................................. 8 1992 CONSTITUTION OF THE REPUBLIC OF GHANA ................. 9 L.I. 856 ALIENS (REGISTRATION) REGULATIONS, 1974 .......... 23 CITIZENSHIP ACT, 2000 (ACT 591) ................................................ 34 CITIZENSHIP REGULATIONS, 2001 (LI 1690) .............................. 47 IMMIGRATION ACT, 2000 (ACT 573) ............................................ 53 IMMIGRATION REGULATIONS, 2001 (LI 1691) ........................... 89 IMMIGRATION SERVICE ACT, 2016 ........................................... 102 PART 2: SECURITY RELATED LAWS .................................................. 138 ANTI-TERRORISM ACT, 2008 (ACT 762)..................................... 138 ANTI-TERRORISM REGULATIONS, 2012 (LI 2181) ................... 170 CRIMINAL AND OTHER OFFENCES (PROCEDURE) ACT, 1960 (ACT 30) ............................................................................................ 205 SECURITY AND INTELLIGENCE AGENCIES ACT, 1996 (ACT 526) .................................................................................................... 223 PART -
The International Journal of Humanities & Social Studies
THE INTERNATIONAL JOURNAL OF HUMANITIES & SOCIAL STUDIES ISSN 2321 - 9203 www.theijhss.com THE INTERNATIONAL JOURNAL OF HUMANITIES & SOCIAL STUDIES Trend in Revenue Performance before and After Integration of Ghana Revenue Authority (GRA): The Case of Wa Municipality, Ghana Mariama Suleman Student, School of Business, University for Development Studies, Ghana Abstract: This paper examined the integration of Internal Revenue service, Value Added Tax Service and Custom Excise and Preventive Service into Ghana Revenue Authority and its impact on revenue Mobilization in the Wa municipality. Using a cross sectional study, both secondary and primary data were sourced for this survey. The primary data was gathered through structured questionnaires from 30staff of Ghana Revenue Authority, Wa office. Whereas the secondary data was sourced from the archives of Ghana revenue authority from 2007 to 2014 (the periods before and after the integration). This paper found that the integration of Internal Revenue Service, Value Added Tax Service and Customs Excise and Preventive Service into Ghana Revenue Authority has have significant impacts on revenue mobilization in the Wa Municipality. Such that, the authority has seen considerable increases in the revenue mobilization since the integration. Keywords: Revenue performance, tax reforms, revenue mobilization, Ghana revenue authority 1. Background to the Study As part of the tax administration reforms in Ghana, the Ghana Revenue Authority (GRA) was established to ensure the efficient and effective administration of taxes by providing a holistic approach to tax and customs administration and among other things reduce administrative and tax compliance costs (Armah-Attoh & Awal, 2013; Bekoe, Danquah & Senahey, 2016). An efficient and effective revenue collection system is an important tool for local and national governments towards ensuring the success of revenue mobilization to meet developmental projects and economic objectives (Fjeldstad and Heggstad, 2012; Bird 2010; Martinez-Vázques and Smoke 2010). -
Regulatory Bodies
Newsletter Edition 6 | September 2019 INTEGRATED LEGAL CONSULTANTS FOREIGN INVESTORS- REGULATORY BODIES 1 Editor’s Note Integrated Legal Consultants (ILC) was founded in April 2007, in Accra, Ghana, to offer dedicated and innovative corporate legal services while ensuring that the Ghanaian and West African business community and our network of international clients benefit from the highest quality of corporate and commercial legal services that the Practice provides. As part of this vision, our Practice has introduced the publication of newsletters on legal and economic issues that would be of interest to its clients and equally affect their transactions. This is our sixth edition. Regulation of business entities is a key factor to be considered by a potential investor in Ghana. It is important that they are aware of the four (4) main regulatory bodies that guide the activities of companies in Ghana to ensure they remain complaint. In this issue, we have highlighted the four (4) main regulatory bodies that foreign investors should be mindful of while doing or intending to carry on business in Ghana. The issue also highlights the registration requirements and some of the documents required for registering with each of these regulatory bodies in Ghana. We hope you find it informative and educative. Your feedback is welcome. Esohe Olajide Editor Olusola Ogundimu Editor-In-Chief 2 INTEGRATED LEGAL CONSULTANTS FOUR MAIN REGULATORY BODIES A FOREIGN • Availability of proposed Business Name INVESTOR WISHING TO SET UP IN GHANA NEED KNOW • Capital Requirement • Directorship and secretary Doing business globally can be challenging, especially for • Auditors foreign investors who are strangers to the navigations of the • Shareholders business terrain of a new jurisdiction. -
Tax Reform Study in Ghana's Tax System
TAX REFORM STUDY IN GHANA’S TAX SYSTEM GEORGE K. ADEYIGA AUGUST, 2013 1 Content page 1.0. Introduction 1.1. Background. ……………………………………………………………………................ 1 1.2. Context: Mobilising Enough Domestic (Tax) Revenue……………………………… 2 2.0. OBJECTIVES OF TAX REFORM AND PROGRESSIVE TAXATION PRACTICES TO ACCELERATE ECONOMIC GROWTH IN AFRICA 2.1. Objectives of tax reform. ……………………………………………………………... 4 2.1.1. Economic Growth / Development. …………………………………………………….. 4 2.1.2. Tax Policy and Growth ………………………………………………………………… 4 2.1.2.1. Greater use of Resources ………………………………………………………………. 4 2.1.2.2. Needed Rate of Capital Formation. …………………………………………………… 5 2.1.2.3. Public Sector Investment ………………………………………………………………. 5 2.1.2.4. Compatible Revenue Structure. ………………………………………………………... 6 2.1.3. Maintenance of Economic Stability. …………………………………………………... 7 2.1.3.1. Internal Stability. ……………………………………………………………………….. 7 2.1.3.2. External Stability.………………………………………………………………………… 9 2.1.4. Distribution of Income. ………………………………………………………………….. 10 2.1.4.1. Location Distribution. …………………………………………………………………… 11 2.2. Tax Reform and the African Economies …………………………………………......... 11 2.2.1. African Countries per Capita Constraints …………………………………………… 11 2.2.2. Brighter Future Prospects for Growth…………………………………………………. 13 2.2.3. Influences on Economic Growth ……………………………………………………….. 14 2.2.4. Common Problems with African Tax Systems………………………………………… 16 2.2.4.1. The Heavy Tax Burden…………………………………………………………………. 16 2.2.4.2. The GDP Indicator……………………………………………………………………… 17 2.2.4.3. Excessive High Tax Rates………………………………………………………………. 18 2.2.4.4. Revenue Structure………………………………………………………………………. 21 2.4.4.5. Administrative Problems……………………………………………………………….. 21 3.0 TAX REFORM IN GHANA 3.1. Colonial Rule Independence and Economic Decline……………………………………….. 23 3.1.1 Colonial Foundation (1920s to Independence)………………………………………………23 2 3.1.1.1 Incipient Colonial Taxation ………………………………………………………………….24 3.1.1 Independent Ghana (1957 – 1966 ………………………………………………………. -
Tax Culture: Perspectives from an African State
Law Review ISSN 2313-4747 (Print); ISSN 2313-4755 (Online) Tax Culture: Perspectives from an African State Raymond A. Atuguba Dean and Associate Professor, School of Law, University of Ghana, GHANA E-mail for correspondence: [email protected] *E-mail for correspondence: [email protected] Received: Jun 12, 2017; Accepted: Jun 27, 2017; Published: Feb 20, 2017 ABSTRACT Universally, Tax Culture is not a very common topic but it is critical to administrative governance and economic development. This article argues that the Tax Culture of any milieu is an assemblage of various indices and criteria. These include: the history of taxation; tax laws; tax information; tax education; tax revenue mobilisation; tax system transparency; tax delinquency; tax dispute resolution; and taxpayer satisfaction. The article sheds light on these instrumental wheels of the Tax Culture of Ghana by providing the research results of field surveys conducted a decade and a half ago. Though dated, any observer of the Tax Culture of Ghana, and indeed of much of Africa and the Global South, will realise that little has since changed. In some instances, the article provides more up-to-date evidence beyond the 2005 data. The article goes beyond an assessment of the Tax Culture of Ghana and articulates recommendations for improving the same. Additionally, it attempts to interconnect issues of Taxation, Good Governance and Legal Pluralism. Although popular themes in public discourse in Africa today, these concepts are often spoken of in different thematic spheres other than taxation. The article links these themes in practical and concrete ways to taxation, cast in the light of historical institutionalism – an examination of the institutions of taxation, governance and traditional authority as they interacted through time. -
Value Added Tax Administration in the Construction Industry in Ghana
Value Added Tax Administration In The Construction Industry In Ghana Dadson Awunyo-Vitor Department of Agricultural Economics and Agribusiness, Kwame Nkru- mah University of Science and Technology, Ghana Address for correspondence:- [email protected] Journal of Finance and Management in Public Services. Volume 14. Number 2 Abstract The objective of the study is to assess the level of awareness of contractors and consultants within the construction industry about Value Added Tax (VAT) and challenges of its admin- istration or implementations within the industry. Data was collected from 52 contractors and 8 consultants in Brong Ahafo Region of Ghana using questionnaires. Descriptive statis- tics were used to analyse the data. The study revealed that a large proportion (75%) of the respondents were aware of the need to register and charge Value Added Tax as a result of sensitisation workshops organised by Ghana Revenue Authority in the region. The consult- ants perceive the implementation of the Value Added Tax as important in national develop- ment, however, they see the registration process as cumbersome. Contractors also had a good perception about Value Added Tax implementation within the construction industry but believed that they need more education about the modalities of registration and pay- ment. The study further revealed that the state lost GH¢ 8,053,407.52 ($5,033,379.70) in the 2012 fiscal year due to non-compliance with Value Added Tax by contractors and consult- ants in the region. In order to improve the implementation of Value Added Tax within the construction industry Ghana Revenue Authority must intensify education of contractors on modalities of registration and payment. -
National Council for Tertiary Education Annual Report 2014 I Published by National Council for Tertiary Education P O Box MB 28 Accra
NATIONAL COUNCIL FOR TERTIARY EDUCATION ANNUAL REPORT 2015 National Council for Tertiary Education Annual Report 2014 i Published by National Council for Tertiary Education P O Box MB 28 Accra Office Location Tertiary Education Complex Off the Trinity College Road Bawaleshie, East Legon Accra Tel: + 233 (0) 209989413/209989429 E-mail: [email protected] Website: www.ncte.edu.gh ii National Council for Tertiary Education Annual Report 2014 CONTENTS Foreword . iv PART ONE: EXECUTIVE SUMMARY . 1 PART TWO: PROFILE OF COUNCIL/SECRETARIAT . 2 PART THREE: PROGRAMME DELIVERY . 7 PART FOUR: SPECIAL PROJECTS . 11 PART FIVE: STANDARDS AND NORMS PERFORMANCE INDICATORS . 16 PART SIX: FINANCIAL PERFORMANCE . 19 PART SEVEN: PERFORMANCE REVIEW OF STRATEGIC PLAN (2010–2014) . 24 PART EIGHT: UNAUDITED ACCOUNTS AND FINANCIAL STATEMENT OF THE SECRETARIAT . 31 PART NINE: CONCLUSION — CHALLENGES AND WAY FORWARD . 38 APPENDICES . 39 APPENDIX 1: 2014 BUDGET DISTRIBUTION FOR THE TERTIARY EDUCATION . 39 APPENDIX 2: SUMMARY OF STATISTICS FOR TERTIARY EDUCATION INSTITUTIONS IN GHANA . 42 APPENDIX 3: LIST OF PUBLIC TERTIARY EDUCATION INSTITUTIONS IN GHANA 45 APPENDIX 4: LIST OF SECRETARIAT STAFF . 47 APPENDIX 5: ORGANOGRAM OF THE SECRETARIAT . 49 National Council for Tertiary Education Annual Report 2014 iii FOREWORD The National Council for Tertiary Education Corporation of New York to support capacity (NCTE) continues to make significant building of senior management staff of universities contributions towards the development of tertiary in Ghana and Nigeria. Other important projects education in Ghana. The Council’s aim is that that the Council helped to facilitate during the tertiary education assumes its role as a catalyst year were the Open Universities Ghana (OUsG) and resource base for national growth and and the Africa Centres of Excellence (ACE) development. -
Agclir Ghana September 2017
Feed the Future Enabling Environment for Food Security AgCLIR Ghana September 2017 Agribusiness Commercial, Legal, and Institutional Reform (AgCLIR) – Ghana CONTENTS List of Acronyms ............................................................................................................................ i Executive Summary ...................................................................................................................... 1 Ghana’s Agricultural Enabling Environment ............................................................................................................ 1 Table of Recommendations ......................................................................................................... 5 Introduction ................................................................................................................................... 8 Methodology .................................................................................................................................................................. 8 Country Context: Agriculture in Ghana ............................................................................................................... 10 Starting a Business ...................................................................................................................... 13 Legal Framework ......................................................................................................................................................... 14 Implementing Institutions ......................................................................................................................................... -
Anglican Cycle of Prayer 2016
Anglican Cycle of Prayer Friday 01-Jan-2016 Psalm: 96: 1,11-end Phil. 4: 10-23 Aba - (Niger Delta, Nigeria) The Most Revd Ugochukwu Ezuoke Saturday 02-Jan-2016 Psalm: 97: 1,8-end Isa. 42: 10-25 Aba Ngwa North - (Niger Delta, Nigeria) The Rt Revd Nathan Kanu Sunday 03-Jan-2016 Psalm: 100 Isa. 43: 1-7 PRAY for The Anglican Church in Aotearoa, New Zealand & Polynesia The Most Revd William Brown Turei Pihopa o Aotearora and Primate and Archbishop of the Anglican Church in Aotearoa, New Zealand & Polynesia Monday 04-Jan-2016 Psalm: 149: 1-5 Titus 2: 11-14, 3: 3-7 Abakaliki - (Enugu, Nigeria) The Rt Revd Monday Nkwoagu Tuesday 05-Jan-2016 Psalm: 9:1-11 Isa 62:6-12 Aberdeen & Orkney - (Scotland) The Rt Revd Robert Gillies Wednesday 06-Jan-2016 Epiphany Psalm: 72: 1-8 I Tim 1:1-11 O God, who revealed your only Son to the Gentiles by the leading of a star, mercifully grant theat we, who know you now by faith, may after this life enjoy the splendour of your gracious Godhead, through Jesus Christ our Lord. Amen Thursday 07-Jan-2016 Psalm: 72: 1,10-14 I Tim 1: 12-20 The Most Revd Nicholas Okoh Metropolitan & Primate of all Nigeria & Bishop of Abuja Friday 08-Jan-2016 Psalm: 72: 1,15-end I Tim 2: 1-7 Aguata - (Niger, Nigeria) The Most Revd Christian Efobi Saturday 09-Jan-2016 Psalm: 98 I Tim 2: 8-15 Accra - (Ghana, West Africa) The Rt Revd Daniel Sylvanus Mensah Torto Sunday 10-Jan-2016 Epiphany 1 Psalm: 111: 1-6 I Tim. -
Cost Sharing and Equity in Higher Education: Experiences of Selected Ghanaian
Cost Sharing and Equity in Higher Education: Experiences of Selected Ghanaian Students A dissertation presented to the faculty of the College of Education of Ohio University In partial fulfillment of the requirements for the degree Doctor of Philosophy Dominic S. Dadzie June 2009 © 2009 Dominic S.Dadzie. All Rights Reserved. 2 This dissertation titled Cost Sharing and Equity in Higher Education: Experiences of Selected Ghanaian Students by DOMINIC S.DADZIE has been approved for the Department of Educational Studies and the College of Education by Francis E. Godwyll Assistant Professor of Educational Studies Renée A. Middleton Dean, College of Education 3 ABSTRACT DADZIE, DOMINIC S., Ph.D., June 2009, Curriculum and Instruction, Cultural Studies Cost Sharing and Equity in Higher Education: Experiences of Selected Ghanaian Students (291 pp.) Director of Dissertation: Francis E.Godwyll This phenomenological research study examined sources available to students for funding education and the experiences of students in public higher education in relation to cost sharing as an educational policy for funding tertiary education in six Ghanaian public universities. The research examines students’ use of social networks in social capital formation to meet challenges of cost sharing. The economic value of social networks within the family, the extended family, the community, and the government in social capital formation to pay for higher education were examined. The study adopted a qualitative methodology using structured, semi-structured, and open-ended in-depth interviews to collect data from 44 students from the six public universities and three administrators. Document sources from the universities, Ministry of Education, GET Fund, and the Ministry of Finance and Economic Planning were also analyzed. -
Taxcompliancethroughed
GSJ: Volume 7, Issue 10, October 2019 ISSN 2320-9186 202 GSJ: Volume 7, Issue 10, October 2019, Online: ISSN 2320-9186 www.globalscientificjournal.com TAX COMPLIANCE THROUGH EDUCATION TO SME’S *APPIAH KUSI, SULEMAN YUSSIF+, AND ALHASSAN ISMAIL# *LECTURER, WA POLYTECHNIC, WA, GHANA +LECTURER, WA POLYTECHNIC, WA, GHANA #ASSISTANT REGISTRAR, WA POLYTECHNIC, WA, GHANA ABSTRACT Tax compliance refers to the degree to which a tax payer complies (or fails to comply) with tax rules to the country for instance by declaring income, filing a return and paying the tax due in a timely manner. The main objective of this research was to educate (SME‘s) on the need to comply with tax payment in the Wa municipality. The survey research method was used for the research. It was used to collect data on the phenomenon with the purpose of employing the data to make more relevant recommendation to improve and enhance the current condition and practice. The study recorded a high rate of tax evasion, this tax non-compliance by SME‘s do not receive any punishment as tax laws stipulated. The results of the study suggested that tax knowledge has a positive correlation with tax compliance. The study found that Ghanaian tax payer knows that taxes are the major sources of government revenue as well as the funding of public expenditures; they also have a perception that taxes paid to the government are not used for their intended purposes. The study have concluded based on the evidence that general tax knowledge has a very close relationship with taxpayers‘ ability to understand the laws and regulations of taxation, and their ability to comply with them. -
Association of Ghana Industries
Annual Report and Financial Statements 2015 ASSOCIATION OF GHANA INDUSTRIES Annual Report and 2015 Financial Statements Annual Report and Financial Statements 2015 THEME: “GROWING LOCAL INDUSTRY FOR EXPORT DEVELOPMENT AND JOB CREATION” Annual Report and Financial Statements 2015 www.agighana.org 1 Annual Report and Financial Statements 2015 HE John Dramani Mahama President of the Republic of Ghana 2 www.agighana.org Annual Report and Financial Statements 2015 Content Page 1. Statement by Minister of Trade & Industry 5 2. Statement by the AGI President 8 3. Statement by Chief Executive Officer 12 4. Programme for 56th AGM 14 5. Mission Statement, Objectives, Services & Structure 17 6. National Council Members 19 7. Solidarity Messages from Partners 7.1 Ghana Chamber of Commerce and Industry (GCCI) 28 7.2 Chartered Institute of Marketing Ghana (CIMG) 29 7.3 Ghana Employers Association (GEA) 30 7.4 Federation of Association of Ghanaian Exporters (FAGE) 31 7.5 Ghana Chamber of Mines (GCM) 32 7.6 Ghana Standards Authority (GSA) 36 8. Report of Activities 8.1 Highlights 37 8.2 Budget Inputs for 2016 48 8.3 Business Barometer (BB) 50 8.4 AGI Support Flood / Fire Victims 53 9. Financial Statements 9.1 Report of the National Council 55 9.2 Independent Auditor’s Report 56 9.3 Income and Expenditure Account 58 9.4 Balance Sheet 59 10. New Members 2015 61 11. Acknowledgement 68 www.agighana.org 3 Annual Report and Financial Statements 2015 Dr. Ekwow Spio-Garbrah Minister of Trade And Industry www.agighana.org 5 Annual Report and Financial Statements 2015 Statement by Minister for Trade & Industry commend the Association of Ghana availability and adequacy of operational materials, Industries for holding its 56th Annual including packaging and technology.