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In another development, EOCO, in conjunction with the Ghana revenue Authority will undertake an exercise to investigate, arrest and prosecute all companies and persons who have failed to fulfill their tax obligations.
The initial phase of the exercise according to EOCO, will cover rent Tax, Pay -as-you-earn withholding tax, non-registration and/or failure to collect VAT, failure to file VAT returns with the Ghana Revenue Authority and non-filling of annual returns with the GRA.
In 2001, a final withholding tax was imposed on the rents received as investment income at a rate of 10 per cent.
This was further reduced to 8 per cent in 2006. Though we still have a deficit in residential accommodation, more landlords are converting residential accommodation into commercial ones.