GRi in Court 18-04-2000

VAT offender fined 10 million cedis.

Accra, (Greater Accra) 18 April 2000.

Nana Owusu Ankomah, a Takoradi-based wholesaler and retailer of general goods, has been slapped with the maximum fine of 10 million cedis for issuing his own invoice instead of the VAT invoice.

In default he is to spend five years in prison to serve as a deterrent to others, a statement issued by the VAT Secretariat said.

Mr. Justice Emmanuel Dzakpasu, chairman of the Takoradi tribunal which passed the sentence said the accused, who is Director of O & O Limited, failed in his obligation as a VAT registered trader to issue a VAT invoice as contained in section 19 of the VAT Law, 1998 (Act 546).

Presenting the case of the prosecution Assistant State Attorney, Mr George Kpodo, said the VAT office made a test purchase at the shop but were not issued with a VAT invoice.

"Subsequently, a team from the local VAT Office Enforcement unit paid a visit to the shop on August 5 last year and found out that the retail section did not give out VAT invoices for goods purchased although the wholesale department complied with the regulation and issued VAT invoices to customers.

Mr. Amua Sakyi, Counsel for the accused, said his client committed the offence out of ignorance of the VAT law, and should not be found guilty of the a first offence, but his plea was not taken

GRi…/