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COMMISSION OF INQUIRY (TAX REVIEW)
INSTRUMENT, 1970 (CI 2)
As amended
ARRANGEMENT OF SECTIONS
Section
1. Appointment of Commission.
2. Chairman of Commission.
3. Terms of Reference.
4. Mode of Operation.
5. Secretary.
6. Appearance by Counsel.
7. Expenses in Relation to
Commission.
8. Police Officers to Assist
Commission.
WHEREAS the Presidential
Commission has been advised by the
Prime Minister that it is in the
public interest to appoint a
Commission of Inquiry into the
matters hereinafter specified;
NOW THEREFORE in exercise of the
powers conferred on the
Presidential Commission by article
165 of the Constitution this
Instrument is made this 19th day
of February, 1970.
Section 1—Appointment of
Commission.
There is hereby appointed a
Commission of Inquiry consisting
of the following persons:—
(a) Mr. E. A. K. Akuoko, Legal
Practitioner;
(b) Dr. Jonathan Abbey, Lecturer
in Economics, Legon;
(c) Mr. Kwabena Pepra,
Businessman;
(d) Mr. J. K. Ayew, Chartered
Accountant;
(e) Mr. W. T. Baeta, retired U.A.C.
Director;
(f) Dr. Amon Nikoi, Principal
Secretary, Ministry of Finance;
and
(g) Mr. Jonathan Oblitey Tetteh,
T.U.C. Representative. [As
substituted by Commission of
Inquiry (Tax Review) (Amendment)
Instrument, 1971 (CI 23)].
Section 2—Chairman of Commission.
The said Mr. E. A. K. Akuoko shall
be the Chairman of the Commission.
Section 3—Terms of Reference.
The terms of reference of the
Commission are as follows:—
(a) to examine the tax system in
Ghana with respect to direct and
indirect taxation at both national
and local government levels
including an examination of
problems of tax administration in
Ghana;
(b) to ascertain whether the
present tax system is suitable for
the realisation of Ghana's
economic policy objectives
generally and in particular, with
regard to —
(i)
covering the fiscal needs of the
Government and the local
authorities,
(ii) ensuring an equitable
distribution of the tax burden in
accordance with ability to pay,
(iii) providing adequate economic
incentives for the efficient
development of the economy
particularly by indigenous
business enterprises but with due
regard for the need for foreign
investment,
(iv) the utilization of the
country's economic resources for
the benefit of its people,
especially the gainful employment
of the labour force and the
efficient exploitation of natural
resources,
(v) the maintenance of internal
and external balance of the
economy;
(c) to enquire into any other
matters which appear to the
Commission to be reasonably
related to the foregoing and which
in the opinion of the Commission
ought in the public interest to be
inquired into;
(d) to report their findings to
the Presidential Commission making
such recommendations (including
short, medium, and long term
proposals) for the improvement of
the tax system as the Commission
may think fit.
Section 4—Mode of Operation.
The Commission shall carry out its
inquiry in accordance with the
provisions of articles 166, 167
and 168 of the Constitution.
Section 5—Secretary.
Mr. E. I. K. Aidoo, Senior
Inspector of Taxes, shall be
secretary to the Commission and
shall perform such administrative
functions relating to its work as
the Commission may prescribe. [As
substituted by Commission of
Inquiry (Tax Review) (Amendment)
Instrument, 1970 (CI 4), (b)].
Section 6—Appearance by Counsel.
Any person whose conduct is the
subject of inquiry under this
Instrument or who is in any way
implicated or concerned in the
matter of the inquiry shall be
entitled to be represented by
counsel at the inquiry and any
other person who may consider it
desirable that he should be
represented by counsel may be
allowed by the Commission to be so
represented.
Section 7—Expenses in Relation to
Commission.
(1) Any witness summoned by the
Commission shall be entitled to
such allowances as is payable to a
witness summoned by the High Court
in a criminal trial.
(2) The Prime Minister may with
the approval of the Cabinet
authorise the payment of such
remuneration (if any) as the
Cabinet may decide to Members of
the Commission, the secretary and
to any other person employed in
connection with the work of the
Commission.
Section 8—Police Officers to
Assist Commission.
The Inspector-General of Police
shall detail Police officers to
attend upon the Commissioners to
preserve order during the
proceedings of the Commission, to
serve process on witnesses and to
perform such other functions
relating to the work of the
Commission as the Commissioners
may direct.
BRIGADIER A. A. AFRIFA
Chairman of the Presidential
Commission
Date of Gazette Notification: 27th
February, 1970
amended by
COMMISSION OF INQUIRY (TAX REVIEW)
(AMENDMENT) INSTRUMENT, 1970 (CI
4).
COMMISSION OF INQUIRY (TAX REVIEW)
(AMENDMENT) INSTRUMENT, 1971 (CI
23).
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