The business environment is quite challenging which necessitate companies to offer credit to their clients in order to literally stay in business. The credit line given to clients is just 30 days but it’s obvious that most companies do not meet their terms of payment and debts linger on sometimes beyond 90days.
In order to engage tax payers and also to create the space for companies to determine their estimated chargeable income which is in concert with their financial performance, the Ghana Revenue Authority (GRA) introduced self assessment.
Under this regime, tax payers are required to estimate their chargeable income for the financial year and spread the payme...
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