Print Options

(1) Subject to the provisions of sections 19, 20 and 21 of this Law, tax or provisional tax may be sued for and recovered in any court of competent jurisdiction by the Commissioner in his official name with full costs of suit from the person charged therewith as a debt due to the Government of Ghana:

Provided that any suit for tax payable and recoverable under this Law shall not be commenced later than 12 years from the date such tax is due.

(2) In any suit under subsection (1) of this section the production of an extract from the assessment record verified under the hand of the Commissioner giving the name and address of the defendant and the amount of tax due by him shall be sufficient evidence of the amount so due and sufficient authority for the Court to give judgment for the said amount.