APRIL 2022 PROFESSIONAL EXAMINATIONS

PRINCIPLES OF TAXATION (PAPER 2.6)

CHIEF EXAMINER’S REPORT, QUESTIONS AND MARKING SCHEME

EXAMINER’S GENERAL COMMENTS

The number of candidates who passed the Principles of Taxation paper was 37% of
the candidates who wrote the paper. This was below November 2021 of which 39% of
the candidates passed. Thus, there was a dip in the performance of the candidates.
The dip in performance of the candidates was surprising because the level of difficulty
of the questions for this diet was below the November, 2021 diet. Candidates have
been learning the principles of Taxation by focusing on past questions instead of the
syllabus and the law. Questions were set to test the candidates’ understanding of the
principles and laws of taxation. There were general understanding of the questions
and more also the questions included instructions to candidates that were specific and
clear. Most of the Candidates performed excellently probably because the instructions
and requirements in the questions were clear enough. Candidates are advised,
however, to read and pay more attention to the tax laws and principles. This is so
because the Principles of Taxation is built on general knowledge on how the tax laws
and principles are to work and more significantly how the law and principles are to
be explained and applied.

STANDARD OF THE PAPER

The standard of the questions was excellent for level two of the examination structure.
All the questions did reflect the Principles of Taxation syllabus of which the
candidates were expected to have a fair knowledge to pass. However, some questions
were allocated more marks than they deserve, thus favouring some candidates who
studied those areas. Notwithstanding, the questions fairly covered the entire syllabus
and the expectations were that any average student who wrote the paper should be in
the position to pass.

PERFORMANCE OF CANDIDATES
Generally, the performance of the candidates was very good and the expectations of
the Examiner from the candidates were largely met. Questions were of good standard
with respect to the level. Instructions were clear as to what the candidates were to do.
Any candidate who could not pass cannot blame anyone but himself or herself for lack
of preparation and understanding of the syllabus. Approximately, 37% of the
candidates passed the paper and this is good enough because this is a paper meant to
test students understanding on principles.

The reasons for the good performance could be as follows:

 Most candidates now understand and can apply the principles of taxation very well.
 The instructions in most of the questions were clear and thus unambiguous.
 Also, candidates did very well because of the question five. This question was well
answered with most of the candidates scoring 18/20.
 Candidates who passed did not have much problems stating the principles in taxation.
It is expected that this trend will continue.
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 There is evidence that some of the candidates are having good tuition. However, some
of the candidates did not show any evidence of good understanding of the basics of
taxation. It could be there is still self-tuition.
 Those candidates who did not perform well do not understand the computation of
capital allowance, fiscal policies, capital gains, and Value Added Tax. These areas of
taxation were examined prominently and it seems most of the candidates have little
knowledge on these issues.

NOTABLE STRENGTHS & WEAKNESSES OF CANDIDATES

It is evident that most of the candidates had excellent understanding of the syllabus
and the subject. This was demonstrated in the answering of the questions. Candidates
have been learning only certain parts of the syllabus. This was evident with some
candidates scoring high marks in certain question and almost nothing in other
questions.

It is also clear that most of the candidates received very good tuition on the subject.
Most of the answers provided were very good. Lecturers should pay attention to the
law and the basic principles of taxation. It seems some Lecturers do not follow the
changes in the law.

The manner most of the candidates presented their answers was very good. This
makes the marking and scoring not so difficult. Candidates should pay attention to
presentation style going forward.

Most of the candidates had excellent handwriting. This makes marking easy and
facilitates understanding of candidates.

The understanding of the topics in the syllabus was good. Most of the candidates had
an excellent understanding of the topics in the syllabus. Even those who could not
pass, had fairly good marks, ranging between 30%-40%.

It seems some of the candidates did not pay attention to certain topics. Probably,
thinking those topics were not so important. Such topics are: Ghana National Pension
Scheme, Tax Administration, capital allowances, and Value-Added Taxation. If
candidates had given more attention to these topics, the pass rate would have been
more than 50%.

This paper is meant to build students’ understanding of Taxation before they take up
the Advanced Taxation at the final level. It is therefore, expected that candidates will
learn everything and not to pick and choose what they want to learn. Tuition
providers should also pay equal attention to all the topics and not to ignore some
considered to be minor and unimportant.

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QUESTION ONE

a) Explain the taxation principles of the following:

i) Resident individual, and
ii) Non-resident person (5 marks)

b) The development agenda of a developing country like Ghana can only be brought to reality
through the availability of funds. The two (2) main sources of government revenue are
taxation and debt. In spite of the fact that taxation remains the most reliable source of
government revenue for government plans, projects and programmes, it is said to be limited
in its role and function in the economy.

Required:
Justify the use of public debt as an alternative to taxation. (5 marks)

c) You have been offered an appointment by Bumu Manufacturing Company (BMC) as Tax
Manager responsible for preparing and filing tax returns on behalf of the company. BMC
files its returns with the Osu Medium Taxpayers Office of the Ghana Revenue Authority.
The company’s Tax Identification Number is C0000261178. The company prepares
account to 31 December each year.

BMC estimated its chargeable income for 2019 year of assessment as GH¢3,000,000.
Subsequently, the company secured a Government contract and anticipates in the third (3rd)
quarter that its chargeable income would be GH¢4,500,000.

Additional Information:
Tax paid on account: GH¢
1st quarter 100,000
2nd quarter 120,000
3rd quarter 200,000

Required:
Compute the taxes payable for BMC for each quarter. (10 marks)

(Total: 20 marks)

QUESTION TWO

a) Meeting the threshold is a requirement for VAT registration. Others may come under
voluntary registration. However, certain activities must be registered despite the above
rules.

Required:
Describe activities under VAT, which do not require meeting the threshold rule before
registration is done. (9 marks)

b) What constitutes supply of services under the VAT Act 870 (Act 2013)? (4 marks)

c) What is Compulsory Registration under the types of VAT registration? (2 marks)

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d) Mrs. Akoto has been engaged by Madane Ltd as the Marketing manager for 30 years on an
annual salary of GH¢ 20,000.
The following information relates to Mrs. Akoto:
i) Throughout her working life, she earned her best salaries from Madane Ltd.
ii) She has 408 months’ contribution to her credit.
iii) She retired on 31 March, 2020 at the age of 60.

Required:
Compute her monthly pension entitlement. (5 marks)

(Total: 20 marks)

QUESTION THREE

a) Explain the tax treatment for Overtime Allowance Payment and Bonus Payment.
(6 marks)
b) Maame Agyeiwaa is a junior staff member of KayDee Ltd. Her monthly basic salary is
GH¢800. She was paid an overtime allowance totalling GH¢100 during the month of
January, 2021. In the month of February, 2021, Maame Agyeiwaa was paid overtime
allowance totalling GH¢500.

Required:
i) Compute her tax liability on the overtime allowance for the month of January, 2021.
(2 marks)
ii) Compute her tax liability on the overtime allowance payments for the month of February,
2021. (3 marks)

c) Bawa is a junior staff member of Blinks Ltd. Her monthly basic salary is GH¢2,000. She
was paid an overtime allowance totalling GH¢500 during the month of February, 2021.

Required:
What is the tax implication of the overtime allowance paid? (3 marks)

d) Eunice Danso works with Gyidi Ltd and earn an annual basic salary of GH¢50,000. She
was paid a bonus of GH¢6,000 in 2021.

Required:
Determine the tax liability on the bonus. (3 marks)

e) Bisa works with Kaydei Ltd and earn an annual basic salary of GH¢140,000. He was paid
a bonus of GH¢45,000 in 2021.

Required:
Determine the tax liability on the bonus. (3 marks)

(Total: 20 marks)

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QUESTION FOUR

The following extract relates to the financial data of Therry Ltd, a company resident in
Ghana with a basis period from January to December each year. Therry Ltd has submitted
its tax returns to GRA for the 2020 year of assessment.
Notes GH¢ GH¢
Sales 30,060,000
Cost of sales (23,250,600)
Gross Profit 6,809,400
Other Income 240,000
7,049,400
Less Expenses
Administrative, selling and Distribution (x & xi) 310,000
Depreciation 2,440,000
Staff Costs 220,000
Advertisement & Publicity 60,500
Directors Fees 250,000
Repairs and Improvement of Equipment (iii) 200,000
Donations (ii) 200,000
Penalty and fines 50,000
Interest charges (i) 895,500
Subscriptions – newspapers 1,780
(4,627,780)
Net profit 2,421,620

Tax charged @ 25% 605,405

The following additional information is available to you:

i) Interest Charges: GH¢
Interest on Loan for MD’s personal housing project 500,000
Foreign exchange loss on loan 320,500
Bank charges 75,000
895,500

ii) Donations: GH¢

Osu Children Home 10,000
Pastor (Azigi Church) 30,000
Labone Senior High School 20,000
National Disaster Management Organisation 50,000
Political Parties Fund Raising 90,000
200,000

iii) An amount of GH¢200,000 disclosed in the accounts was paid for repairs and
improvements of an old machine bought three years ago. It is hoped that the performance
of the machine will be enhanced after the improvements.

iv) Creditors of the company agreed to cancel an amount of GH¢120,000 standing as part of
the credit balance as incentive to the company. This has not been taken into account by the
company in its tax returns to GRA.

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 v) An amount of GH¢300,000 being cost price of goods were issued to a related party outside
Ghana at cost. The margin on the goods waived was sighted as GH¢40,000 in a
correspondence with the related party.
vi) Tax paid on account was GH¢20,000.
vii) The company booked capital allowance unutilised certified by GRA from 2019 year of
assessment as GH¢300,000.
viii) Capital allowance agreed with GRA after taking into account all relevant issues was
GH¢1,050,000 for 2020 year of assessment.
ix) The machine (Pool 3 asset) had a written down value of GH¢4,000,000 as at 1 January,
2020.
x) An allowable bad debt included in the selling and distribution expenses for 2019 amounted
to GH¢100,000. The company recovered the amount in 2020 but no transaction was
recorded in 2020.
xi) Therry Ltd disposed off one of its capital assets for GH¢250,000 to the Managing Director.
It cost the company GH¢300,000 to acquire the asset some years ago. An investigation
revealed that the market value of the asset at the time of the sale was GH¢350,000. The
company has already included the loss of the sale of the asset in administration expenses.

Required:
Determine the tax payable for 2020 year of assessment. (Total:20 marks)

QUESTION FIVE

a) Although the scope of withholding tax covers employment, business and investment
income, not every income is subject to withholding tax in accordance with Income Tax Act,
2015 (Act 896) as amended.

Required:
Explain FOUR (4) of these withholding tax exemptions. (10 marks)

b) A gain made by a person from the realisation of an asset is the total amount of
consideration received for the sale of the asset less the cost of the asset at the time of
realisation.

Required:
When is an asset realised? (5 marks)

c) Gift means a receipt without consideration or for inadequate consideration.

Required:
Explain how an individual who receives a gift in relation to employment, business,
investment or otherwise will be taxed. (5 marks)

(Total: 20 marks)

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SOLUTION TO QUESTIONS

QUESTION ONE
a)
Resident Individual
Resident individual is a tax on global income or world-wide income. It does not
matter whether the income is brought into the country or not. This is based on
integrity and exchange of information instrument.
(2.5 marks)
Non-resident person
Is taxed on income accrued in Ghana and derived from Ghana that is income that
has a source in Ghana. Income brought into or received in Ghana is not taxed in
Ghana.
(2.5 marks)
b) The following are the arguments in favour of the use of public debt as an
alternative to taxation:
 Public debt enables government to facilitate growth take-offs by inventing in a
critical mass of infrastructural projects and social sectors of the economy where
taxation capacity may be limited. Public Debt for financing fruitful investment
produces supplementary, creative capability in the financial system which or else
would not have been achieved.
 Tax becomes a disincentive after a certain point. Taxation beyond a certain limit
tends to affect economic activity adversely owing to its disincentive effect. It does
not have any unfavourable repercussions on economic activity by being
disincentive, partly because of its voluntary nature and partly because of
expectation of expectation of return and repayment.
 Public debt supports tax smoothing. Public debt facilitates tax smoothing and
counter-cyclical fiscal policies, essential for reducing output volatility.
 Helps align cost with benefits. It permits an equitable alignment of benefits and
costs for long-gestation projects by shifting taxation away from current
generations.
 When debt is applied well, it improves the standard of living Public debt can
improve the standard of living of the citizenry of a country whilst Taxation
increase the cost of living of citizens. This is because public debt allows the
government to build new roads and bridges, improve education and job training
and provide pensions. This enables citizens to spend more now, instead of saving
for retirement, which further boosting economic growth.
 Public debt attracts foreign investments. Public debt is a safe way for foreigners to
invest in a country’s growth by buying government bonds. This is much safer than
foreign direct investment. For example, about 95% of the $2.5billion bond issued
by government of Ghana in 2017 was subscribed by foreigners.
 In emergency situations. When Ghana first recorded the two (2) COVID 19 cases,
we immediately applied for a loan to combat the COVID pandemic. The World
Bank provided $100 million to Ghana to assist the country in tackling the COVID-

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 19 pandemic. This $100 million was made available to the government and the
people of Ghana as short, medium and long-term support.
(Any 5 points @ 1 mark each = 5 marks)
c) Taxes payable for BMC for each quarter
Instalment Payments = A–B
C
Where
A = Tax payable (Annual tax payable), B = All withholding up to the end of the
respective quarter + any other taxes paid in respect of that annual tax payable,
C = the number quarters remaining

1st Instalment
A = 25% X GH¢3,000,000 = GH¢750,000
B = 100,000
C = 4

Instalment payment = (750,000 – 100,000)/4 = GH¢162,500

2nd Instalment
A = GH¢750,000
B = 100,000 + 120,000 +162,500= 382,500
C = 3

Instalment payment = (750,000 – 382,599)/3 = GH¢122,500

3rd Instalment
A = 25% x GH¢4,500,000 = 1,125,000
B = 100,000 + 162,500 + 120,000 + 122,500 + 200,000 = 705,000
C = 2

Instalment payment = (1,125,000 – 705,000)/2 = GH¢210,000

4th Instalment
A = GH¢1,125,000
B = 705,000 + 210000 = 915,000
C = 1

Instalment payment = (1,125,000 – 915,000)/1 = GH¢210,000

(Marks are evenly spread = 10 marks)

(Total: 20 marks)

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EXAMINER’S COMMENTS
Question one assessed candidates on The Ghanaian Tax Systems, Fiscal Policy and
Tax Administration. Candidates were examined on topics such as: residents and non-
residents, the use of public debt as an alternative to taxation, computation of taxes by
instalment. These questions were supposed to be familiar to candidates. The marks
allocated were also fair for the efforts needed to answer the questions.

QUESTION TWO

a) Despite Threshold Rule - Section 11of the VAT ACT, 2013 (ACT 870), the following
are exceptions to the threshold rules regarding registration of persons for VAT:
 A National, Regional, Local or other Authority or Body: which carries on any
taxable activity shall apply for registration within thirty days after the date the
national, regional, local or other authority or body commences a taxable activity.
 An Auctioneer: An auctioneer shall apply for registration within thirty days after
the date on which that person becomes an auctioneer or
 A Promoter of public entertainment: A promoter of public entertainment, shall
apply for registration at least 48 hours before the commencement of the public
entertainment if, within any period of twelve or less months that includes the date
of the public entertainment to which the application relates, the total value of
taxable supplies of the promoter or the licensee or proprietor is reasonably
expected to exceed ten thousand cedis.
(9 marks)

b) Supply of Service
This means any supply which is not a supply of goods or money and in the nature
of and includes the following:
 The performance of services for another person;
 The making available of a facility or advantage; or
 Tolerating a situation or refraining from doing an activity.
(4 marks)

c) Compulsory Registration
A person who is required to register or has met all the registration requirements
but fails to apply for registration, shall be registered compulsorily by the
Commissioner General. This is an enforcement measure by the Commissioner-
General.
(2 marks)

d) Computation of Mrs. Akoto monthly pension entitlement:

Best 36 months (3 years) average salary * Pension right
Determination of best 3years average salary:
Best 3 years average salary => (20,000*3)/3 = 20,000

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 Determination of pension right:
37.5% + (408 months-180 months) * 0.09375 = 58.88%

Annual pension entitlement = 20,000 * 58.88% = 11,776

Monthly pension entitlement = 11,776/12

=GH¢ 981.33
(5 marks)

(Total: 20 marks)

EXAMINER’S COMMENTS
Question two examined candidates on Value Added Tax. The questions were
straightforward dealing with basic principles governing VAT. Consistently for the
past sittings, the candidates’ performance has been poor, probably because most of
the candidates have not grasped the laws and principles governing the VAT
withholding mechanisms.

QUESTION THREE

a) Overtime
Where an employer makes a payment for overtime work to a qualifying junior
employee during a year of assessment, and the payment is up to 50% of the basic
salary of the employee for the month, the employer is required to withhold tax at
the rate of 5% from the payment. Any excess above the 50% is taxed at 10%.

A junior employee is the one whose annual salary does not exceed eighteen
thousand currency points (GH¢18,000.00).
(3 marks)
Bonus Payment
Where an employer pays a bonus to an employee during a year of assessment and
the sum of the payment during the year:
1. Does not exceed 15% of the annual basic salary of the employee, the employer is
required withhold tax from the gross amount of the payment at the rate of 5%
2. Exceeds 15% of the annual basic salary of the employee, the employer shall:
a. add any excess above the 15% payments to the employment income of the
employee for the year, and
b. withhold tax from the payment in accordance with the income tax rates for
resident individuals (i.e. the graduated rates)

Tax withheld under overtime and bonus is a final tax on the overtime or bonus
payment and the payment shall not be included in calculating income derived by
the employee from that employment.

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 Where an employer makes a payment for overtime to an employee who is not a
qualifying junior employee, the payment would be included in calculating the
income of that employee from the employment and taxed at the graduated rates.
(3 marks)

b) Maame Agyeiwaa
i) % of overtime to basic salary
100⁄
800 x 100 = 12.5%
This does not exceed 50% of basic salary.
Tax payable: 5% x GH¢100
= Gh¢5.00 (2 marks)

ii) % of overtime to basic salary

500⁄
800 x 100 = 62.50%
Tax payable: GH¢
50% x GH¢800 = GH¢400 x 5% 20.00
Excess 500 – 400 = GH¢100 x 10% 10.00
30.00 (3 marks)

c) Bawa
Although Bawa is a junior staff member, she is not a qualifying junior staff because
her monthly basis salary is GH¢2,000 which exceeds the maximum unit of
GH¢18,000⁄ = GH¢1,500. Therefore, her entire amount of overtime payment made
2
shall be considered as part of the taxable income.
GH¢
Basic Salary 2,000
Overtime allowance 500
2,500

The entire amount of GH¢2,500 would be taxed as graduated rates. (3 marks)

d) Eunice Danso
Bonus as a percentage of basic salary
6,000
= x 100 = 12%
50,000
The annual bonus paid is less than 15% of annual basic salary therefore the bonus
of GH¢6,000 will be taxed at 5%.
Tax on Bonus 5% x 6,000 = GH¢300.00 (3 marks)

e) Bisa
Bonus as a percentage of basic salary
45,000
= 140,000 x 100 = 32.14%
Bonus is more than 15% of annual basic salary therefore part of the bonus will be
taxed at 5% and the excess will be taxed at graduated rate.

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 Tax on Bonus: GH¢ GH¢
15% x GH¢140,000 = 21,000 x 5% = 1,050.00
Total Bonus 45,000
Added to other income 24,000 (3 marks)

(Total: 20 marks)

EXAMINER’S COMMENTS
Question three tested candidates understanding on Taxation of Individuals and
specifically on employment income. The details given to the candidates were very
clear and any average candidate should be in the position to provide good answers to
the questions. The marks were fairly allocated to the questions.

QUESTION FOUR

Therry Ltd
Determination of tax payable for the 2020-year of assessment
Basis period: 01/01/2020 to 31/12/2020
GH¢ GH¢
Net profit per account 2,421,620
Add:
Depreciation 2,440,000
Penalty and fines 50,000
Donations (30,000 + 90,000) 120,000
Repairs and improvement 40,000
Loan interest (MD’s House) 500,000
Other income (creditors) 120,000
Undisclosed income 40,000
Bad debts recovered 100,000
Loss on realisation 50,000
Gains on realisation 50,000 3,510,000
5,931,620
Less capital allowance (1,050,000)
Chargeable income 4,881,620
Tax charged 25% 1,220,405
Less tax paid (20,000)
Tax payable 1,200,405

Working: repair and improvements

Pool 3
Written down value at 01/01/2020 4,000,000
Depreciation allowance 20% 800,000
Written down value at 31/12/2020 3,200,000

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 Total repair and improvement cost 200,000
Allowable repair and improvement (5% x 3,200,000) 160,000
Excess to be capitalised or excess disallowed as expense 40,000

Gains or loss on realisation of asset

Consideration received 350,000
Cost of asset 300,000
Gain on realisation added to income 50,000

(Total: 20 marks)

EXAMINER’S COMMENTS
Question four examined the principles and computation of chargeable income of a
company. Candidates are expected to have a fair idea on all the principles governing
the computation of chargeable income (that is examination of accounts of single
companies). The question was meant to test candidates understanding on how to
identify transactions that are allowable and those not allowed. Most candidates were
able to provide excellent answers and thus earned excellent marks. Some of the
candidates were confused with few of the items and lost precious marks. Most
candidates ended up scoring low marks as a result of poor presentation of the solution.
Majority of the candidates had no idea of how to treat repairs and improvement. This
is an area of the syllabus that candidates can easily earn marks if they learn them very
well.

QUESTION FIVE

a) The scope of withholding tax covers employment, business and investment

income and as such a resident person is required to withhold tax at a specified rate
in accordance with Act 896 when making payment to another person which has a
source in Ghana. However, not every income from employment, business and
investment is subject to withholding tax.

The following payments are exempted from withholding tax:

 Premium paid to a resident insurance company.
 Payment for sale of goods which constitute trading stock of both the vendor and
the purchaser.
 The interest or dividend paid or credited to a holder or member on the
investment in an approved unit trust scheme or mutual fund.
 Interest paid to a resident financial institution.
 Payments made to persons specifically exempted from tax
 Income or activity exempted from tax.
 Payments which have been granted exemption from withholding tax by the
Commissioner-General.

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 Dividend paid by a resident company to another resident company which
controls directly or indirectly at least 25% of the voting power in the company
paying the dividend. It does not include redeemable shares.
 Cumulative contract sums of supply of goods, service and works not exceeding
GH¢ 2,000.
(Any 4 points @ 2.5 marks each = 10 marks)

b) A person who owns an asset realises the asset:

 If that person parts with the ownership of that asset, including when that asset is
sold, exchanged, transferred, distributed, redeemed, destroyed, lost, expired or
surrendered
 Where the person who owns the asset dies, the assets are said to have been realised
immediately before that person died.
 If in the case of an asset that is a debt claim owned by a person other than a financial
institution, that person:
 reasonably believes that the debt claim will not be satisfied
 has taken reasonable steps in pursuing the debt claim; and
 has written off the debt claim as a bad debt;
 If the asset is a trading stock, a depreciable asset, a capital asset of the business or
the asset is an investment asset and that asset changes its original characteristics.
 When the underlying ownership of the entity changes by more than fifty percent
at any time within a period of three years. The assets and liabilities of that entity
are said to have been realised immediately before the change occurred.
 When the person who is a resident in Ghana ceases to be resident. The assets
owned by that person immediately before that person became non-resident is
considered realised.
(5 marks)
c) When an individual receives a gift in relation to employment, business, investment
or otherwise, the gift is added to income and taxed. However, an individual who
elects for gift to be taxable separately, shall be taxed at the rate of 15% on the total
value of taxable gifts received by a person within a year of assessment.
(5 marks)

(Total: 20 marks)

EXAMINER’S COMMENTS
Question five was made up of three parts: capital gains and its taxation, withholding
taxes, and the gift taxation. This was the best answered question of all the five
questions. It seems candidates have now taken much interest in the capital gain tax
and withholding taxes. Questions included: withholding tax exemptions, when an
asset is realised, and how gifts are treated under the new Act

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CONCLUSION
The Examiner would wish to reiterate the following:
1) Tuition centres and students should bear in mind that the principles of taxation
paper will continue to cover the entire syllabus and therefore, pay attention to the
entire syllabus. There should not be any pick and choose attitude towards the
syllabus and the examination.
2) There is nothing like ‘the examination trend’. Students are to be examined on all
the topics and therefore, the dynamics of the examination could change but still
based on the syllabus.
3) Students should pay attention to details when reading. It seems students do not
read carefully in between the lines when reading. This was clearly demonstrated
in the examination. Answers were not provided in full.
4) Students are strongly advised to learn the subject with the syllabus. Students
should not learn the subject with questions. This attitude will leave out most of the
topics unattended to. The past questions are only a guide as to how the questions
are asked.

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