In my considered view, the issue for determination is more concerned with the applicable laws. Indeed, being a tax dispute, and barring the constitutional requirement that, no tax can be imposed or waived unless under the authority of an Act of Parliament or resolution of Parliament, the first enquiry in such matters, including the instant case is to ascertain the relevant legislation or instrument applicable to the tax issue. It is after this ascertainment that, the activities of the Appellant can be weighed against the provisions in the statute to determine what is to be taxed, and how much is the taxable quantum.
MAERSK DRILLSHIP IV SINGAPORE PTE LTD. (SUING PER ITS LAWFUL ATTORNEY, JORGEN SCHAFFER) VS. THE COMMISSIONER GENERAL GHANA REVENUE AUTHORITY CIVIL APPEAL NO. J4/59/2024 [2025] SLR (SC) 7 · Supreme Court · 2025 · TANKO AMADU JSC
Read it in the judgment