\n
More
\nthan 10 Licensed Buying Companies (LBCs) are suing the
\nGhana Revenue Authority (GRA) for what they claim to be the authority\u2019s
\ninsistence on collecting Value Added Tax (VAT) from them.<\/p>\n
Apart
\nfrom the GRA, the suit which was filed yesterday cites the Commissioner-General
\nof the GRA as well as the Ghana Cocobod and its Chief Executive Officer as the
\ndefendants. The plaintiffs want the court to order the authorities to exempt
\nthem from the payment of VAT.<\/p>\n
The
\nplaintiffs include Kuapa Kooko Co. Ltd, Federated Commodities Co. Ltd, Sika Aba
\nBuyers Ltd, CDH Commodities Ltd, Adikanfo Commodities Ltd, Olam Ghana Ltd, Unicom
\nCommodities Ghana Ltd, Licensed Cocoa Buyers Ass. of Ghana (Licobag), Agroecom
\nGhana Ltd, Nyonkopa Cocoa Buying Ltd, Cocoa Merchants Ghana Ltd and M. Ghazalli
\nLtd.<\/p>\n
They
\nare seeking a declaration that \u201cthe activities of trucking and haulage of
\nagricultural products, including cocoa, coffee and sheanuts in their raw state,
\nform part of a\u00a0 chain of many procedures
\nand processes of the supply of agricultural products in their raw state and
\ntherefore exempt from VAT.\u201d<\/p>\n
They
\nalso want a declaration that \u201cthe plaintiffs and other LBCs who by their
\noperations engage in supply procedures and processes including trucking and
\nhaulage of agricultural products in their raw state are exempt from audits,
\nvaluations, assessments and payment of VAT.\u201d<\/p>\n
To
\nthe plaintiffs, \u201cthe purported or effective selection or sampling of the plaintiffs
\nand other Licensed Buying Companies (LBCs) for audits and assessments for the
\npurposes of levying Value Added Tax (VAT) on them or any completed assessment
\nfor the payment of VAT by the plaintiffs is arbitrary, inequitable,
\nunreasonable, unfair, capricious, in bad faith and therefore unlawful, null and
\nof no effect,\u201d and want the court to declare as such.<\/p>\n
They
\nsaid, \u201c By virtue of the agency relationship between the plaintiffs (and other LBCs)
\nand the Ghana Cocoa Board; and\/or by virtue of the role played by the
\nplaintiffs and other LBCs in relation to the Ghana Cocoa Board, any audit
\nand\/or assessment of the plaintiffs or any other LBCs for the payment for Value
\nAdded Tax (VAT) that leads to any tax liability on the plaintiffs is a liability
\nincurred by the plaintiffs on behalf of the Ghana Cocoa Board; and, therefore,
\nthe 3rd defendant (Ghana Cocoa Board) is ultimately liable to be discharged any
\nsuch VAT liability.\u201d<\/p>\n
They
\nare, therefore, asking for an order of perpetual injunction restraining the GRA
\n\u201cfrom ever auditing, purporting to audit, assessing or purporting to assess the
\nplaintiffs for the purposes of charging the plaintiffs to pay Value Added Tax
\n(VAT).\u201d<\/p>\n
The
\nplaintiffs also want an order for Cocobod \u201cto fully indemnify and compensate
\nadequately the plaintiffs on a full cost recovery basis for all Value Added Tax
\n(VAT) purported to be assessed, actually assessed, charged and paid by the plaintiffs
\nto the GRA,\u201d payable with interest.<\/p>\n
In
\ntheir statement of claim, the plaintiffs said that they were companies
\nregistered under the laws of Ghana and carry on business in the agricultural
\nsector (specifically Cocoa, Shea and Coffee) as\u00a0
\nLBCs authorized by the Ghana Cocoa Board Act, 1984 (PNDCL 81) to
\npurchase cocoa for and on behalf of the Ghana Cocoa Board.<\/p>\n
The defendants are yet to file a response in the case.<\/p>\n
By Gibril Abdul Razak<\/strong> <\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"More than 10 Licensed Buying Companies (LBCs) are suing the Ghana Revenue Authority (GRA) for what they claim to be the authority\u2019s insistence on collecting Value Added Tax (VAT) from them. Apart from the GRA, the suit which was filed yesterday cites the Commissioner-General of the GRA as well as the Ghana Cocobod and its […]<\/p>\n","protected":false},"author":1,"featured_media":752221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-752220","post","type-post","status-publish","format-standard","has-post-thumbnail","category-politics"],"yoast_head":"\n
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