Master tax administration procedures, the GRA structure, compliance processes, and the professional ethics of the Chartered Tax Practitioner.
Tax Practice Administration & Ethics is the final paper of the CITG qualification and ensures that Chartered Tax Practitioners are fully equipped to manage a tax practice or tax function at the highest level. The paper covers the structure and powers of the Ghana Revenue Authority, all major assessment and filing procedures, collection enforcement mechanisms, dispute resolution, and the complete tax consultancy process. The ethical dimension is central — candidates must demonstrate how to manage ethical dilemmas in tax practice and uphold the professional standards of the Institute.
Commissioner General's powers, delegation, functions of customs administration, excise officers, and preventive officers.
Income tax, CGT, gift tax, VAT, customs, and excise assessment procedures; provisional and self-assessment rules.
Import entry making, export entry procedures, customs warehousing, duty drawback conditions, and free zone entry.
Collection by attachment and garnishment, receivers' duties, agency appointments for collection.
Objection procedures, appeals process, the Tax Appeals Board, and alternative dispute resolution mechanisms.
How interests and penalties are computed; types of tax offences; criminal liability; non-compliance with transfer pricing rules.
Phases of consulting: entry and contracting, information gathering, action planning, and termination; managing client relationships.
Ethical behaviour, conflicts of interest, confidentiality, managing ethical dilemmas, and CPD obligations.
Ethics questions require you to identify the ethical issue, apply the relevant professional standard or code, and recommend an appropriate course of action. Avoid vague answers — name the specific ethical threat (self-interest, confidentiality, etc.) and the safeguard.
Tax Practice Manager
Senior Revenue Officer (GRA)
Head of Tax Compliance
Tax Ethics Adviser
Tax Partner (Public Practice)
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