WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE-GHANA

FACULTY OF LAW
COURSE OUTLINE
SECOND SEMESTER
WLA 410: LAW OF TAXATION II (3 Credits)

LECTURER: DICKSON KWAME AGBOGAH

CONTACT NUMBERS: 024-3767977/ 050-1525686
E-MAIL ADDRESS: dickson.agbogah@wiuc-ghana.edu.gh

This course will examine several substantive and procedural issues in the Law of
Taxation. These include Income Tax Administration, Double Taxation Agreements, and
International Efforts at Combating Tax Evasion and Avoidance. The course also looks at
the relevant legal provisions relating to the Filing of Returns; Assessments; Objections;
Payments; Appellate System in Tax Law; Tax Recovery Measures; Penalties and Other
Offences and Tax Clearance Certificates.

Finally, the course will consider other tax types and systems such as the Free Zone Act,
1995 (Act 504); Ghana Investment Promotion Centre Act, 2013 (Act 865); the Value
Added Tax Act, 2013 (Act 870) and the Customs Act, 2015 (Act 891). The course will
combine both the theory and the practice of taxation to give students a comprehensive
understanding of the subject.

COURSE CONTENT:

WEEK TOPIC References

Week 1 Tax Evasion and Tax Avoidance
• Difference between Tax Evasion • (Act 896) as amended
and Tax Avoidance
• Approaches to Tax Avoidance
Weeks 2 Tax Evasion and Tax Avoidance
• Anti-avoidance Provisions
• Income Tax Act, 2015
Benjamin Kunbuor,
Abdallah Ali-Nakyea &
William Kofi Owusu
Demitia Law of Taxation in
Ghana 5th edn (Type 2022)
• Income Tax Act, 2015
(Act 896) as amended
• Benjamin Kunbuor,
Abdallah Ali-Nakyea &
William Kofi Owusu

1

Week 3 Tax Administration and Procedure
• Ghana Revenue Authority (GRA)
• Taxpayer Identification Number •
(TIN) and Tax Clearance Certificate
(TCC)
• Service of Notices
• Tax Returns and Filing of Returns
Weeks 4 Tax Administration and Procedure
• Assessment to Tax
• Notice of Assessment
• Objection to an Assessment
Week 5 Tax Administration and Procedure •
• Tax Appeals
• The Independent Tax Appeals
Board • High Court (Civil
• Appeals to the High Court
Week 6 Tax Administration and Procedure •
• Tax Recovery Measures
o Recovery of taxes by the
Commissioner-General • Benjamin Kunbuor,
without a Court action.
2
Demitia Law of Taxation in
Ghana 5th edn (Type 2022)
• The Ghana Revenue
Authority Act, 2009 (Act 791)
The Revenue Administration
Act, 2016 (Act 915) as
amended by Act 1029
• Benjamin Kunbuor,
Abdallah Ali-Nakyea &
William Kofi Owusu
Demitia Law of Taxation in
Ghana 5th edn (Type 2022)
• The Revenue Administration
Act, 2016 (Act 915) as
amended by Act 1029
• Benjamin Kunbuor,
Abdallah Ali-Nakyea &
William Kofi Owusu
Demitia Law of Taxation in
Ghana 5th edn (Type 2022)
The Revenue Administration
Act, 2016 (Act 915) as
amended by Act 1029
Procedure) Rules, 2004 (C.I.
47)
• Benjamin Kunbuor,
Abdallah Ali-Nakyea &
William Kofi Owusu
Demitia Law of Taxation in
Ghana 5th edn (Type 2022)
The Revenue Administration
Act, 2016 (Act 915) as
amended by Act 1029
Abdallah Ali-Nakyea &
William Kofi Owusu
 Demitia Law of Taxation in
Ghana 5th edn (Type 2022)

Week 7 Tax Administration and Procedure • The Revenue Administration

• Tax refunds
• Interests, Penalties and Offences
• Practice Notes
• Private or Class Rulings
Act, 2016 (Act 915) as
amended by Act 1029
• Benjamin Kunbuor,
Abdallah Ali-Nakyea &
William Kofi Owusu
Demitia Law of Taxation in
Ghana 5th edn (Type 2022)

Week 8 MID SEMESTER EXAMS

Week 9 & 10 Double Taxation Agreements • The Revenue

Administration Act, 2016
(Act 915) as amended by Act
1029

• Benjamin Kunbuor,
Abdallah Ali-Nakyea &
William Kofi Owusu
Demitia Law of Taxation in
Ghana 5th edn (Type 2022)

Week 11 Value Added Tax in Ghana (VAT) • The Value Added Tax Act,
2013 (Act 870), as amended
• Benjamin Kunbuor,
Abdallah Ali-Nakyea &
William Kofi Owusu
Demitia Law of Taxation in
Ghana 5th edn (Type 2022)

Week 12 Tax Issues in relation to the Ghana •
Investment Promotion Centre (GIPC) •
The GIPC Act, 2013 (Act 865)
Benjamin Kunbuor,
Abdallah Ali-Nakyea &
William Kofi Owusu
Demitia Law of Taxation in
Ghana 5th edn (Type 2022)

Week 13 Tax Issues in relation to Free Zones • The Free Zone Act, 1995 (Act

3
 504)
• Free Zone Regulations, 1996
(L.I. 1618)
• Benjamin Kunbuor, Abdallah
Ali-Nakyea & William Kofi
Owusu Demitia Law of
Taxation in Ghana 5th edn
(Type 2022)
Week 14 Outline of Customs Regime • The Customs Act, 2015 (Act
891)
• Benjamin Kunbuor,
Abdallah Ali-Nakyea &
William Kofi Owusu
Demitia Law of Taxation in
Ghana 5th edn (Type 2022)
Week 15 Revision
Week 16 Examination

MODE OF ASSESSMENT
Mid-semester Exams- 30 Marks
• There will be two mid-semester exams;
▪ One will be in class under examination conditions
▪ The other will be group presentations
▪ Attendance to class and tutorials will also attract marks
Main Examination- 70 Marks
• There will be seven (7) questions, students will be required to answer four (4)
questions
• Question one (1) will be compulsory. It will be a calculation with legal justification of
answers and will attract 25 Marks.
• The other three questions will attract 15 Marks each.

RECOMMENDED BOOK
• Benjamin Kunbuor, Abdallah Ali-Nakyea & William Kofi Owusu Demitia Law of Taxation in
Ghana 5th edn (Type 2022)

LEGISLATION
1. The Ghana Revenue Authority Act, 2009 (Act 791)
2. Revenue Administration Act, 2016 (Act 915), as amended by the Revenue
Administration Act, 2020 (Act 1029)
3. Income Tax Act, 2015 (Act 896), as amended

4
4. Value-Added Tax, 2013 (Act 870), with Amendments
5. Ghana Investment Promotion Act, 2013 (Act 865)
6. Free Zones Act, 1995 (Act 504)
7. Transfer Pricing Regulations 2012 (L.I. 2188)
8. Free Zones Regulations, 1996 (L.I. 1618)
9. Technology Transfer Regulations, 1992 (L.I. 1547)