Submission of tax return and time for payment of the tax
6.
(1) Unless otherwise directed by the Commissioner in writing, a communication
service provider shall file a tax return to account for the tax.
(2) The tax return shall be in a form prescribed by the Minister and shall state the
amount of tax payable for the period and any related matters that may be required.
(3) The Commissioner may require a person to submit to the Commissioner, in
addition to the tax under subsection (1), a further tax return in a prescribed form.
(4) The request by the Commissioner for a further tax return may be made to a
person
(a) on that person’s own behalf, or
(b) as an agent or trustee of another person.
(5) The return and the tax due for the accounting period to which the tax return
relates shall be submitted and paid to the Commissioner not later than the last working
day of the month immediately after the month to which the tax return and payment relate.
(6) On application in writing by a service provider, the Commissioner may
extend the period within which the tax return may be submitted and payment made,
where good cause is shown by the applicant.
(7) The extension shall be communicated to the applicant in writing and shall
state the date by which the tax return shall be submitted and the tax for the period paid.
(8) A service provider who without justification fails to submit to the
Commissioner the tax return by the date is liable to a pecuniary penalty of GH¢2,000.00
and a further penalty of GH¢500.00 for each day that the return is not submitted.
Payment of interest on outstanding tax
7.
(1) Subject to section 6 (6) a service provider who fails to pay the tax by the due
date shall pay monthly interest on the tax due at the rate of one hundred and fifty per cent
of the average of the prevailing commercial banks’ lending rates as published by the
Bank of Ghana.
(2) For the purpose of subsection (1) any part of one month shall be deemed to be
one month.
(3) Subject to section 6 (6) where the interest payable under subsection (1) is not
paid within one month after the due date, interest shall be paid on the unpaid interest at
the same rate an in same manner as inertest on the unpaid tax.
Recovery of tax, interest or penalty due
8.
(1) A tax, penalty or any interest due under this Act which remains unpaid after
the due date may be recovered by the Commissioner as a debt.
(2) An amount shown as the tax on a bill for communication service usage is
recoverable as tax due from the person who issues the bill, whether or not
(a) tax is chargeable on the communication service usage, or
(b) the person who issues the bill is a person authorized or licenced by the
National Communications Authority.
(3) Where a body, either corporate or unincorporated which is liable for the
payment of the tax, or of any penalty or interest that arises under this Act, defaults in