"It has come to the notice of the Commissioner of Internal Revenue that Football Clubs in the country have not been complying with Section 72 of the Internal Revenue Act, 2000 (Act 592) which enjoins all income earners to file a RETURN OF INCOME.

Consequently, all Premier, Division One and Two Football Clubs in the country are to submit their income tax returns from 1998 to 2002 (both years inclusive) to the nearest IRS District Office not later than Wednesday, 12 November, 2003."

It is not as if football clubs have made some huge profits and have reneged on their income tax liabilities. As a matter of fact football clubs contribute substantially to the national economy in several diverse ways. They pay 12 and a half percent of their gross earning to Value Added Tax and contribute in diverse ways to the economy.

The way the clubs are structured is the cause of the problem with the Internal Revenue Service. For instance, most clubs in Ghana have no proper secretariat to take charge of administration. They are run from individual brief cases. In such situations, it is next to impossible for any effective accounting to be done.

Even those with secretariats, have not made filling annual accounts a priority. The business of getting the clubs on a winning note is more important than getting accounts prepared. But that is wrong.

Under the rules governing professional football in the country, clubs are mandated to register and run as limited liability companies. "All Premier Clubs shall be incorporated as companies limited by either shares or guarantee." The law is unambiguous. But the reality on the ground makes it difficult for Ghanaian clubs to comply with this directive.

Given the nature of club administration, it would be very difficult for most clubs in this country to prepare their accounts for last year, let alone going back to 1998.

Public Agenda will like to believe it is possible for the clubs to make a collective representation to the IRS to allow them time to put their houses in order. For instance, it should be possible for the clubs to begin to take preparation of annual accounts seriously. We believe the Ghana League Clubs Association could contract professionals to do the job for the clubs they represent.

The Ghana Football Association also has a huge responsibility in making sure that the clubs prepare their annual returns. After all it is one of the conditions under which professionals was embraced.

We should begin to restructure our clubs to stand the demand of the time. The time when one man directed our clubs from his or her brief case, should be a thing of the past!