Chartered Institute of Taxation warns against unauthorised tax practice.
The Chartered Institute of Taxation, Ghana (CITG), has cautioned the public against engaging with individuals or organisations that claim to regulate tax practice or certify tax practitioners without the requisite legal authority. It insists that it remains the only statutory body empowered to perform those functions under the Chartered Institute of Taxation Act, 2016 (Act 916).
The Institute said it deemed it necessary to clarify its legal mandate amid growing concerns over entities purporting to regulate tax practice in the country. “The Chartered Institute of Taxation, Ghana (CITG), wishes to bring to the attention of the general public, students, employers, and all stakeholders that CITG is the statutory body established under the Chartered Institute of Taxation Act, 2016 (Act 916) and mandated by the Act to regulate the practice of taxation in Ghana,” the statement said.
According to the Institute, only a person registered as a member of CITG and satisfying the legal requirements prescribed under the law can practise as a Chartered Tax Practitioner or Tax Practitioner. ‘Pursuant to Section 12 of Act 916, a person shall not practise as a Chartered Tax Practitioner or Tax Practitioner unless that person is duly registered as a member of the Institute and satisfies the requirements prescribed by law,’ it stated.
The CITG further cited a High Court decision in Chartered Institute of Certified Tax Accountants, Ghana v. National Accreditation Board, Institute of Chartered Accountants, Ghana and Attorney-General (Suit No. HRCM 345/15), noting that the court reaffirmed the exclusive statutory mandate of professional regulatory bodies. ‘The Court further held that the activities of the applicant in that case were inconsistent with the applicable statutory framework governing professional accounting practice in Ghana,’ the statement noted.
The Institute reiterated that Act 916 empowers it to regulate tax practice and conduct professional examinations leading to membership and certification as a Chartered Tax Practitioner. It therefore urged the public to exercise caution before dealing with any institution or organisation claiming to regulate tax practice or issue tax practice certifications.
The CITG assured stakeholders that it remains committed to maintaining the integrity and professionalism of the taxation profession and would not hesitate to invoke the law against unauthorised practice. It also called on stakeholders to verify the credentials of individuals and institutions offering tax-related professional qualifications to ensure they comply with Ghana’s legal and regulatory framework.
CITG Warns Public against Fake Tax Practitioners
The Chartered Institute of Taxation, Ghana (CITG) has cautioned the public against engaging with individuals or organisations that claim to regulate tax practice or certify tax practitioners without the requisite legal authority. It insists that it remains the only statutory body empowered to perform those functions under the Chartered Institute of Taxation Act, 2016 (Act 916).
Tax practitioners must be duly registered with CITG to be qualified to perform their duties.
The Institute further stated that only a person registered as a member of CITG and satisfying the legal requirements prescribed under the law can practise as a Chartered Tax Practitioner or Tax Practitioner. This means that any individual or organisation claiming to offer tax practice certification or services without CITG approval is operating illegally.
CITG has a mandate to regulate tax practice and conduct professional examinations for tax practitioners.
CITG further assured stakeholders that it remains committed to upholding professional standards and integrity in the taxation profession, and will take all lawful measures to prevent and address unauthorised practice of taxation in Ghana. It has urged stakeholders to verify the credentials of individuals and institutions offering tax-related professional qualifications.