The Commissioner-General of the Ghana Revenue Authority (GRA), Rev. Dr Ammishaddai Owusu-Asamoah appeared before the Public Accounts Committee (PAC) on Monday February 7 to answer questions relating to activities within the GRA.
He answered questions defaults in payments by Oil Marketing Companies (OMCs) at PAC sitting.
He said “Any time there is infraction or a deferment of such an expenditure tax we calculate the interest and add it onto to it and then we collect the interest and penalties as well.
“Unless there is any particular provision or at a particular time like what happened last year and this year where there are remission of penalties and interest then it will be applicable.”data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==
An audit report from the Auditor General Department disclosed that 28 Oil Marketing Companies (OMCs) allegedly defaulted in the payment of taxes between July, 2018 and December, 2019.
According to the report, the 28 OMCs owed GRA-Customs Division an amount ¢226,942,904.00 as taxes on petroleum from the Tema Oil Refinery (TOR).
The report further stated that the failure of the OMCs to pay the due tax is not in accordance to section 104 of the Customs Act 2015 (Act 891).
“Section 104 of the Customs Act, 2015 (Act 891) provides that where the Commissioner-General establishes that a person owes duty or tax arrears, that person shall within thirty days of a written request by the Commissioner-General refund the money or pay the duty or tax arrears owed,” the report titled “ Report of the Auditor- General” stated.
“We recommended to the Commissioner, Customs Division to recover the amount of ¢226,942,904.00 from the OMCs without any further delay,” it indicated.
This comes after an audit report also released in 2018 accused 10 OMCs of failing to pay an amount of ¢33,675,044 as taxes on petroleum products to the Ghana Revenue Authority (GRA) in the year 2018.