Accra, Aug. 18, GNA - The Value Added Tax (VAT) Service on Friday organised a seminar for about 30 members of the Judiciary in Accra. The seminar was part of the education programme of the Service on the law, Anthony E. Minlah, Commissioner for VAT Service, said. The Judges went through the 93Mechanism of the VAT Law (Act 546) 1998=94; 93The VAT Law and Amendments in Retrospect=94 and 93Offences and penalties under the law.

He told the Judges that the law set out procedures for settling disputes that arose in its implementation.

Mr Minlah said whenever disputes arose between the registered trader and Officers acting on behalf of the VAT Service, the aggrieved person should petition the head of the local VAT Office in writing. He said if no satisfactory decision was reached, the taxpayer should file an appeal to the Commissioner after which he could take the case to court.

"All appeals to the Commissioner must be lodged within 30 days after notice of the decision had been served or the taxpayer becoming aware of the decision." This rule also applied to appeals lodged with the courts, he said.

Mr Justice James B. Benson, who chaired the opening session, said every law had to be enforced and he was therefore happy that the VAT Service was educating the public on taxes. He appealed to the VAT Service to extend the seminar to the other regions. 18 Aug. 06