The Ghana Revenue Authority (GRA) has admitted publicly that the tax analysis done on MTN Ghana between 2014 and 2018 was transparent
The GRA response to a statement issued by MTN Ghana stated, “The audit was conducted as required by law, adhering to the principles of fairness and transparency,” after the Authority served a Notice of Tax Assessment on January 10, 2023.
According to the statement signed by Assistant Commissioner of Communication & Public Affairs Florence Asante, “it is following this provision that the Authority conducted a Tax audit on MTN Ghana for the tax period 2014 to 2018.” Section 36 of the Revenue Administration Act 2016 (Act 915) requires the Commissioner-General to audit a person’s tax affairs.
She also mentioned that Section 42 of Act 915 specifies how a person can object to a tax assessment 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 for assessment as well as the several avenues available for objection as required in Section 42 of the Revenue Administration Act,” according to the statement.
According to the statement, the Authority has always informed MTN Ghana of its right to appeal any tax decision made by the Commissioner-General during its dealings with them.
It stated that MTN Ghana has been audited numerous times and has received many awards for being a compliant taxpayer; however, “these do not in any way prejudice the conduct of audits as required by law.”
Meanwhile, the GRA reminds taxpayers of their legal obligations to declare and pay the correct amount of tax (es), including the GRA’s mandate to ensure that all businesses settle the right amount of tax.