104091

SAID YAKUBU ISSAHAKU

Dear Member,

INVITATION TO CPD ON TRANSFER PRICING AND DEFERRED TAX

Since the inception of the Transfer Pricing Regulations, 2012 (L.I.2188) in September
2012, the Ghana Revenue Authority (GRA) has undertaken a number of transfer pricing
audits that have resulted in a significant amount of tax liabilities and tax penalties. In a
recent research published by the Tax Justice Network-Africa, Ghana was noted to have
lost about GH¢2 billion in tax revenue from transfer pricing abuse in the extractive sector.
This finding has influenced the recent decision by the Ghana Revenue Authority (GRA) to
strengthen its transfer pricing unit and undertake a number of audits.

Deferred Taxation has been a topical issue many Accountants and Auditors experience
knowledge gap. Proper understanding of deferred tax implication helps to achieve
credible financial reporting.

The two issues, put together provide a very important CPD programme which every
Accountant and Auditor should avail himself/herself to.

CPD CREDIT HOURS: TWELVE (12)

Location Information

Venue: Fiesta Royale Hotel, Dzorwolu, Accra

Date: Wednesday 20th to Thursday 21st March 2019

Fee: GH¢800.00

Time: 8.30 am to 3.30 pm daily

Payment Information

Please pay by any of the following platforms:

1. ONLINE: Payment can be made by a Credit or Debit Card.

 For online Payment by MEMBERS, please visit: www.mms.icagh.com

(Visa Only),

 Payment can also be made via MOBILE MONEY to ‘THE INSTITUTE OF

CHARTERED ACCOUNTANTS (GHANA)’ mobile Money number
(0557964560)

2. BANK: Cash/Cheque/Bank Transfer to any of the following accounts:

Account name: Institute of Chartered Accountants (Ghana)

BANK ACCOUNT NUMBER BRANCH

GCB Bank 1011130022905 High Street

Barclays 0000002149286 High Street

Ecobank 0710134481289101 Okponglo

HFC Bank (Republic 0020896571018 EBANKESE

Bank)

Kindly note that payment should be done before attendance, no payment

would be taken at the venue.
Confirmation of participation

Please confirm participation by emailing:

| memberservices@icagh.com |deborah.odamitey@icagh.com|

Contact Information

|Cell: 0502568862 |

Faithfully,

Members Services Department

PROFILE OF FACILITATORS:

MICHAEL BOATENG

Michael is a member of both the Institute of Chartered Accountants, Ghana and

the Chartered Institute of Taxation, Ghana. Michael has received a Bachelor of
Arts degree in Economics and Law from Kwame Nkrumah University of Science
and Technology, Ghana. He also holds a Master of Accountancy in Taxation
degree from Rutgers University, New Jersey, USA and a Master of Business
Administration (Accounting and Finance) degree from Rutgers University, New
Jersey, USA and an Advance Diploma in Transfer from the International Institute
of Tax and Finance, South Africa.

Michael is a Senior Manager with the KPMG Tax Unit in Ghana. He has carried
out a number of transfer pricing reviews and in many instances, assisted in the
drafting of the policies. He also assisted with the review, preparation and filing
of transfer pricing returns as well as assisted many companies in transfer pricing
audits. He represented a lot of clients at the Ghana Revenue Authority in respect
of transfer pricing matters. His clientele include local and multinational
companies in the banking, insurance, transportation, mining, oil & gas, real
estate and consumer market industries.

Michael brings to the table a wide and diverse work experiences including
compliance and operational audits positions with Genworth Financial, Eastman
Kodak, the Virginia Department of Taxation (Sales and Use Tax), and the US
Treasury Department.

JOHN HUAGO

John Huago is a member of both the Institute of Chartered Accountants, Ghana

and Chartered Institute of Taxation, Ghana. John earned a law degree from the
Ghana Institute of Management and Public Administration (GIMPA) and a degree
in Administration (Accounting Option) from the University of Ghana.

John is a Senior Manager with the KPMG Tax Unit in Ghana. He is responsible
for tax and regulatory consulting services for businesses across the various
industries in Ghana, including those in the Financial Services, Consumer and
Industrial Markets, Energy and Natural Resources Industries and
Infrastructure. John has an extensive theoretical and practical understanding of
accounting and taxation, which has enabled him provide critical tax advice to a
many organisations and individuals. He has been involved in the review of
current and deferred taxes for many companies. He also carried a number of
training programs in taxation for companies. He has provided a number of tax
audit assistance for clients.