CASINO REVENUE TAX DECREE

(1) There shall be levied and paid a tax in respect of each gaming table at the rate specified in the Schedule to this Decree in respect of each year of assessment (or part thereof) as defined in the Income Tax Decree, 1975 (SMCD 5).

(2) The tax imposed by subsection (1) of this section shall be payable in advance.

(3) The tax shall be a debt due from the licensee to the Government and recoverable as such by the Commissioner.

(4) Repealed by Casino Revenue Tax (Amendment) Law, 1985 (PNDCL 133), s. 1(b).]

(5) For the purposes of this Decree no gaming table shall exceed such size as may be specified by the Commissioner in writing; [As substituted by Casino Revenue Tax (Amendment) Decree, 1976 (SMCD 45) s. 1(a)]

[Repealed by Casino Revenue Tax (Amendment) Decree, 1976) SMCD 45) s. 1(b)]

[Repealed by Casino Revenue Tax (Amendment) Decree, 1976) SMCD 45) s. 1(b)]

(1) Every licensee shall keep and maintain such records, books and accounts in such form and in such language as the Commissioner considers to be adequate, and which the licensee is required to keep either by any rule made under this Decree, or by notice in writing from the Commissioner, or by both such rule and notice.

(2) All such records, books and accounts shall be available for examination, at all reasonable times, by the Commissioner, or any person deputed by him in writing for that purpose; and the Commissioner or such deputed person shall be entitled for that purpose to enter and inspect any casino or such other place where such records, books and accounts are kept and to take copies of any such records, books and accounts.

(3) All such records, books and accounts shall be retained in Ghana.

The Commissioner, having received the notice of objection referred to in subsection (3) of this section may require the licensee, or the secretary or any director or directors thereof, to furnish such particulars as the Commissioner may deem necessary for enabling the liability of the licensee to tax under this Decree to be determined and to produce for inspection and examination all records, books, accounts, documents or other data in the custody or under the control of such person relating thereto, and may by notice, summon any person who, in his opinion is able to give evidence respecting such liability to tax, to attend before him, and he may examine such person on oath or otherwise; and [As substituted by Casino Revenue Tax (Amendment) Decree, 1976 (SMCD 45) s. 1(d)]

The secretary and every director of a licensee shall be jointly and severally answerable for doing all acts, matters and things which are required to be done under or by virtue of this Decree for the assessment and imposition of the tax upon the licensee; and they, together with the licensee, shall be jointly and severally liable for the payment of all tax and penalties imposed by virtue of this Decree.

PART II—ASSESSMENTS TO TAX AND OBJECTIONS

(1) If the Commissioner discovers or is of the opinion that a licensee has not been charged tax, or has been charged at a less amount than that which ought to have been charged, he may, at any time after the date upon which such tax would, if properly charged, have been due and payable, assess such licensee at such amount or additional amount as according to his judgment ought to have been charged.

(2) Upon the making of any assessment under subsection (1) of this section the Commissioner shall cause to be served personally upon, or sent by registered post to, the licensee a notice stating the tax or additional tax payable, the month or months to which the assessment relates, and the place at which such payment should be made, and informing the licensee of its rights under subsection (3) of this section.[As amended by Casino Revenue Tax (Amendment)Decree, 1975 (SMCD 45) s.1(c)].

(3) If any licensee disputes any such assessment such licensee may apply to the Commissioner, by notice of objection in writing, to review and revise the assessment made.

(4) Such notice shall state the grounds of the objection to the assessment and shall be served upon the Commissioner, either personally or by registered post, within one month from the date of the service of the notice of assessment.

(5) The Commissioner, having received the notice of objection referred to in subsection (3) of this section, may require the licensee, or the secretary or any director or directors thereof, to furnish such particulars as the Commissioner may deem necessary with respect to the gross revenue of the licensee, and to produce for inspection and examination all records, books, accounts, documents or other data in the custody or under the control of such person relating to such gross revenue, and may by notice, summon any person who, in his opinion, is able to give evidence respecting such gross revenue, to attend before him, and he may examine such person on oath or otherwise.[As substituted by Casino Revenue Tax (Amendment) Decree, 1976 (SMCD 45) s.1(d)].

(6) In the event of any licensee who has objected to an assessment made under the provisions of this section agreeing with the Commissioner as to the amount of the tax payable, the assessment shall be amended accordingly and notice of the tax payable thereunder shall be served upon the said licensee, and the tax shall be paid to the Commissioner within ten days of the service of the said notice:

Provided that in the event of any licensee who has objected to an assessment made under the provisions of this section failing to agree with the Commissioner as to the amount of tax chargeable, the Commissioner—

(a) shall give the licensee notice of refusal to amend the assessment as desired by the said licensee; or

(b) may revise the assessment to such amount of tax payable as the Commissioner may, according to the best of his judgment, determine and give the licensee notice of the tax payable by reason of the said revision, together with notice of refusal to amend the revised assessment.

(7) The said tax shall be paid to the Commissioner within ten days after the service of either of the said notices provided for in the proviso to subsection (6) of this section.

PART III—OFFENCES AND PENALTIES

(1) Any person who acts in contravention of any provision of this Decree, or the secretary and every director of a licensee, who, without reasonable excuse, acts in contravention thereof, or fails to comply with any requirement made under the provisions thereof, shall be guilty of an offence and, on summary conviction for a first offence, shall be liable to a fine not exceeding one thousand cedis or to imprisonment for a term not exceeding one year or to both such fine and imprisonment; and, on summary conviction for a second or subsequent offence, to a fine not exceeding four thousand cedis or to imprisonment for a term not exceeding two years, or to both such fine and imprisonment.

(2) In addition to any penalty prescribed by subsection (1) of this section, any person who fails to comply with any requirement made upon him under the provisions of this Decree shall incur a penalty of five hundred cedis, and, in the case of a licensee, double the amount of tax which has been undercharged, if any, in consequence of such failure.

PART IV—MISCELLANEOUS

The Commissioner may from time to time specify the forms of returns, summaries, statements, accounts and notices under this Decree.

(1) The Commissioner responsible for Finance may from time to time, by legislative instrument, make regulations generally for carrying into effect the provisions of this Decree.

(2) Without prejudice to the generality of subsection (1), the Commissioner may by regulation thereunder exempt any person from the tax imposed by this Decree or from any part thereof.

In this Decree unless the context otherwise requires—

"casino" means any building or part of a building licensed as such under the provisions of the Casino Licensing Act, 1959 (Act 35 of 1959);

"Commissioner" means the Commissioner of Income Tax;

"licensee" means a company to whom a licence to operate a casino has been issued under the provisions of the Casino Licensing Act, 1959;

"gross revenue" means the total of all sums received by a licensee as gaming, wagering or betting winnings less only the total of all sums paid out as gaming, wagering or betting losses during any calendar month;

"tax" means the Casino Revenue Tax imposed by this Decree.

The Casino Revenue Tax Act, 1959 (No. 68 of 1959) is hereby repealed.

The Casiono Revenue Tax (Amendment) Decree, 1974 (NRCD 267). [Repealed by the Casino Revenue Tax (Amendment) Decree, 1976 (SMCD 45), s.2]

SCHEDULE

TAX UPON CASINO TABLES

Area   Rate of Tax per annum        

(i) In the area of authority of Accra and Tema District Councils      ..         ..         ..         ..         ..     

¢150,000.00 

(ii) In the rest of Ghana ..         ..         ..         ..    ¢80,000.00;