Maersk Drillship Iv Singapore Pte Ltd Vrs Commissioner General [2022] GHAHC 126 (16 October 2022)

Maersk Drillship Iv Singapore Pte Ltd Vrs Commissioner General [2022] GHAHC 126 (16 October 2022)

The court adopted the reconciliation report agreed by both parties, ordered the appellant to pay the specified tax liabilities, declared no PAYE liability, and directed the respondent to issue a revised tax assessment and refund any overpaid amounts.

Citation
[2022] GHAHC 126
Parties
Appellant/applicant: Maersk Drillship IV Singapore Pte Ltd; Respondent: The Commissioner General
Court
High Court
Jurisdiction
Ghana
Judgment Date
16 October 2022
Procedural Posture
Tax Appeal / Judgment on Reconciliation and Orders
Outcome
judgment for respondent on specified liabilities; orders for revised assessment and refund; no order as to costs
Legal Topics
Vat/nhil Liability, Withholding Tax, Corporation Tax, PAYE Liability, Tax Assessment Revision
Source Language
English
Tax Law Commercial Law Vat/nhil Liability Withholding Tax Corporation Tax PAYE Liability Tax Assessment Revision

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Parties

Maersk Drillship IV Singapore Pte Ltd

Appellant/applicant

The Commissioner General

Respondent

Procedural Posture

Tax Appeal / Judgment on Reconciliation and Orders

Legal Issues

  1. 1 Determination of appellant's VAT/NHIL, withholding tax, corporation tax, and PAYE liabilities for 2015-2017
  2. 2 Whether the respondent should issue a revised tax assessment based on reconciled figures
  3. 3 Entitlement to refund of any overpaid taxes

Ratio Decidendi

The court adopted the reconciliation report agreed by both parties, ordered the appellant to pay the specified tax liabilities, declared no PAYE liability, and directed the respondent to issue a revised tax assessment and refund any overpaid amounts.

Court Disposition

judgment for respondent on specified liabilities; orders for revised assessment and refund; no order as to costs

Orders

  • Appellant to pay $2,707,677.96 as VAT/NHIL liability
  • Appellant to pay $336,708.49 as withholding tax liability