Kumasi, Dec. 19, GNA - The Nkawie circuit court has sentenced Anita Osei-Bonsu, a rasta hair weaver at Agric-Junction at Kwadaso in Kumasi to a fine of four million cedis for failing to register her business with the IRS and payment of penalty to the IRS, or in default, serve six months imprisonment
Mr Askia Mohammed, Kwadaso District Head of the Internal Revenue Service (IRS) briefing newsmen on the event in Kumasi, said the court presided over by Mr Noble Nkrumah also ordered the accused to pay the tax of 400,000 cedis for 2005 and a penalty of 70,000 cedis to the IRS. He said Anita, who pleaded guilty to the charge of failing to register her business with the Commissioner of the IRS and failing to pay 60,000 cedis for the registration of the business and penalties imposed thereon to the Commissioner contrary to Section 1 of the IRS Act 2005, was also fined two million cedis or in default three months imprisonment to the charge.
Mr Mohammed said the two million cedis fine and the order to pay 470,000 cedis being total arrears of income tax were on the charge of failing to pay 470,000 cedis as arrears and penalties imposed thereon payable quarterly on January 1, July 1 and October 1 on her income for 2005. She will go to prison for three months, if she fails to pay the fine. Mr Mohammed indicated that the court would decide on a third charge of impeding tax administration contrary to Section 151 of the IRS Act 2000 on December 20. Giving the facts of the case, he said on November 11, officers of the IRS were on their normal monitoring and tax collection exercise and when they got to Anita's shop, they found out that she had not honoured her tax obligations. He said when the officers asked her to pay the tax, she refused to do so and the case was referred to the compliance office and consequently the case was sent to court.