Non-Tariff Barriers :: Complaints

Complaint

Complaint number: NTB-000-003
NTB Type: 2.6. Additional taxes and other charges
Complaint: A particular Burkina Transport Company (name withheld) which had been subjected to withholding tax in Ghana when it was moving goods on transit.
Progress update note: On 23rd September 2014, the Ghana National Committee of Borderless Alliance met the Ministry for Finance and Economic Planning requesting that the Ghana Revenue Authority issue a statement clarifying the issue and specifying that this refers to all foreign transport companies contracted to transport cargoes from Ghana’s port to another country.
Policy or regulatory NTB: Yes
Location: Ghana: Aflao (Border post)
Reporting Country: Burkina Faso
Reporting Town
Date of incident: 2014-08-23
Status: In process
Product Description
Product Originating Country
Total value: 0
Date reported: 2014-10-03 12:51
Modified: 2014-10-03 12:59

Borderless Alliance West Africa
Tel: +233 302 762696
E-mail: info@borderlesswa.com
Website: http://borderlesswa.com

History
+ –
Request History
4 previous requests available
====
Session
+ –
Session
- Config
  userAgentd87ede2a7a28973d7f81f4e32c0b97da
  time1714130915
  timeout10
  languageen
====
Request
+ –
Request

Cake Params
- controllercomplaints
- actionview
- uniqueNumberNTB-000-003
- named(empty)
- pass
  id542e7fb8-5410-41ab-bb14-4387c5bdc882
- plugin(null)
- url
  exthtml
  urlcomplaint/NTB-000-003
- form(empty)
- useJsonNative(true)
- isAjax(false)
$_GET
- urlcomplaint/NTB-000-003
Cookie

To view Cookies, add CookieComponent to Controller

Current Route
- keys
  0uniqueNumber
- options(empty)
- defaults
  controllercomplaints
  actionview
  plugin(null)
- template/complaint/:uniqueNumber
- _greedy(false)
- _compiledRoute#^/complaint/(?:([^/]+))[/]*$#
- __headerMap
  typecontent_type
  methodrequest_method
  serverserver_name
====

+ –

Sql Logs

default

Query	Affected	Num. rows	Took (ms)	Actions
SELECT `Complaint`.`id`, `Complaint`.`unique_number`, `Complaint`.`user_id`, `Complaint`.`user_details`, `Complaint`.`user_email`, `Complaint`.`complaint`, `Complaint`.`original_complaint`, `Complaint`.`country_id`, `Complaint`.`town_id`, `Complaint`.`imposing_region_id`, `Complaint`.`reporting_country_id`, `Complaint`.`reporting_region_id`, `Complaint`.`location_type_id`, `Complaint`.`location_id`, `Complaint`.`location_other`, `Complaint`.`date_of_incident`, `Complaint`.`ntb_type_id`, `Complaint`.`ntb_type_other`, `Complaint`.`ntm_code_id`, `Complaint`.`status_id`, `Complaint`.`product_description`, `Complaint`.`country_origin_id`, `Complaint`.`currency_id`, `Complaint`.`value`, `Complaint`.`original_locale`, `Complaint`.`is_spam`, `Complaint`.`resolved_date`, `Complaint`.`created`, `Complaint`.`created_by`, `Complaint`.`modified`, `Complaint`.`modified_by`, `Complaint`.`progress_update`, `Complaint`.`offline`, `Complaint`.`offline_comment`, `Complaint`.`policy`, `User`.`id`, `User`.`email`, `User`.`email_authenticated`, `User`.`email_token`, `User`.`email_token_expires`, `User`.`passwd`, `User`.`password_token`, `User`.`first_name`, `User`.`last_name`, `User`.`gender`, `User`.`country_id`, `User`.`telephone_number`, `User`.`cellphone_number`, `User`.`fax_number`, `User`.`sector_id`, `User`.`sector_other`, `User`.`locale`, `User`.`active`, `User`.`role_id`, `User`.`login_count`, `User`.`last_login`, `User`.`created`, `User`.`modified`, (concat(`User`.`first_name`, " ", `User`.`last_name`)) AS `User__name`, `Country`.`id`, `Country`.`name`, `Country`.`short_name`, `Country`.`fre_name`, `Country`.`fre_short_name`, `Country`.`por_name`, `Country`.`por_short_name`, `Country`.`currency`, `Country`.`member`, `Town`.`id`, `Town`.`country_id`, `Town`.`name`, `ImposingRegion`.`id`, `ImposingRegion`.`name`, `ReportingCountry`.`id`, `ReportingCountry`.`name`, `ReportingCountry`.`short_name`, `ReportingCountry`.`fre_name`, `ReportingCountry`.`fre_short_name`, `ReportingCountry`.`por_name`, `ReportingCountry`.`por_short_name`, `ReportingCountry`.`currency`, `ReportingCountry`.`member`, `ReportingRegion`.`id`, `ReportingRegion`.`name`, `Currency`.`id`, `Currency`.`name`, `Currency`.`short_name`, `Currency`.`fre_name`, `Currency`.`fre_short_name`, `Currency`.`por_name`, `Currency`.`por_short_name`, `Currency`.`currency`, `Currency`.`member`, `Location`.`id`, `Location`.`name`, `Location`.`location_type_id`, `Location`.`country_id`, `NtbType`.`id`, `NtbType`.`name`, `NtbType`.`short_name`, `NtbType`.`description`, `NtbType`.`parent_id`, `NtbType`.`heading_number`, `NtbType`.`allow`, `NtbType`.`link_id`, `NtbType`.`ntm_code_id`, `NtbType`.`position`, (CONCAT(`NtbType`.`heading_number`, IF(`NtbType`.`parent_id` is null, '.0. ', '. '), `NtbType`.`name`)) AS `NtbType__headingName`, (CONCAT(IF(`NtbType`.`parent_id` is null, 'Category ', ''), `NtbType`.`heading_number`, IF(`NtbType`.`parent_id` is null, ': ', '. '), `NtbType`.`name`)) AS `NtbType__fullName`, `NtmCode`.`id`, `NtmCode`.`level`, `NtmCode`.`code`, `NtmCode`.`description`, `NtmCode`.`parent_id`, `OriginatingCountry`.`id`, `OriginatingCountry`.`name`, `OriginatingCountry`.`short_name`, `OriginatingCountry`.`fre_name`, `OriginatingCountry`.`fre_short_name`, `OriginatingCountry`.`por_name`, `OriginatingCountry`.`por_short_name`, `OriginatingCountry`.`currency`, `OriginatingCountry`.`member`, `LocationType`.`id`, `LocationType`.`name`, `LocationType`.`order`, `LocationType`.`select_box`, `Status`.`id`, `Status`.`name`, `Status`.`order`, `Status`.`default`, `Status`.`rejected`, `Status`.`resolved`, `Status`.`nonactionable`, `ResolutionComment`.`id`, `ResolutionComment`.`complaint_id`, `ResolutionComment`.`user_id`, `ResolutionComment`.`comment`, `ResolutionComment`.`resolution`, `ResolutionComment`.`created`, `ResolutionComment`.`modified` FROM `complaints` AS `Complaint` LEFT JOIN `users` AS `User` ON (`Complaint`.`user_id` = `User`.`id`) LEFT JOIN `countries` AS `Country` ON (`Complaint`.`country_id` = `Country`.`id`) LEFT JOIN `towns` AS `Town` ON (`Complaint`.`town_id` = `Town`.`id`) LEFT JOIN `regions` AS `ImposingRegion` ON (`Complaint`.`imposing_region_id` = `ImposingRegion`.`id`) LEFT JOIN `countries` AS `ReportingCountry` ON (`Complaint`.`reporting_country_id` = `ReportingCountry`.`id`) LEFT JOIN `regions` AS `ReportingRegion` ON (`Complaint`.`reporting_region_id` = `ReportingRegion`.`id`) LEFT JOIN `countries` AS `Currency` ON (`Complaint`.`currency_id` = `Currency`.`id`) LEFT JOIN `locations` AS `Location` ON (`Complaint`.`location_id` = `Location`.`id`) LEFT JOIN `ntb_types` AS `NtbType` ON (`Complaint`.`ntb_type_id` = `NtbType`.`id`) LEFT JOIN `ntm_codes` AS `NtmCode` ON (`Complaint`.`ntm_code_id` = `NtmCode`.`id`) LEFT JOIN `countries` AS `OriginatingCountry` ON (`Complaint`.`country_origin_id` = `OriginatingCountry`.`id`) LEFT JOIN `location_types` AS `LocationType` ON (`Complaint`.`location_type_id` = `LocationType`.`id`) LEFT JOIN `statuses` AS `Status` ON (`Complaint`.`status_id` = `Status`.`id`) LEFT JOIN `comments` AS `ResolutionComment` ON (`ResolutionComment`.`complaint_id` = `Complaint`.`id` AND `ResolutionComment`.`resolution` = 1) WHERE `Complaint`.`id` = '542e7fb8-5410-41ab-bb14-4387c5bdc882' ORDER BY `Complaint`.`modified` DESC LIMIT 1	1	1	2	maybe slow
SELECT `Country`.`id`, `Country`.`name`, `Country`.`short_name`, `Country`.`fre_name`, `Country`.`fre_short_name`, `Country`.`por_name`, `Country`.`por_short_name`, `Country`.`currency`, `Country`.`member` FROM `countries` AS `Country` WHERE `Country`.`id` = 'GH'	1	1	0
SELECT `ReportingCountry`.`id`, `ReportingCountry`.`name`, `ReportingCountry`.`short_name`, `ReportingCountry`.`fre_name`, `ReportingCountry`.`fre_short_name`, `ReportingCountry`.`por_name`, `ReportingCountry`.`por_short_name`, `ReportingCountry`.`currency`, `ReportingCountry`.`member` FROM `countries` AS `ReportingCountry` WHERE `ReportingCountry`.`id` = 'BF'	1	1	0
SELECT `Location`.`id`, `Location`.`name`, `Location`.`location_type_id`, `Location`.`country_id` FROM `locations` AS `Location` WHERE `Location`.`id` = '1ca358cb-7dfc-4398-8ebd-2c83c0a80326'	1	1	0
SELECT `NtbType`.`id`, `NtbType`.`name`, `NtbType`.`short_name`, `NtbType`.`description`, `NtbType`.`parent_id`, `NtbType`.`heading_number`, `NtbType`.`allow`, `NtbType`.`link_id`, `NtbType`.`ntm_code_id`, `NtbType`.`position`, (CONCAT(`NtbType`.`heading_number`, IF(`NtbType`.`parent_id` is null, '.0. ', '. '), `NtbType`.`name`)) AS `NtbType__headingName`, (CONCAT(IF(`NtbType`.`parent_id` is null, 'Category ', ''), `NtbType`.`heading_number`, IF(`NtbType`.`parent_id` is null, ': ', '. '), `NtbType`.`name`)) AS `NtbType__fullName` FROM `ntb_types` AS `NtbType` WHERE `NtbType`.`id` = 'd6803846-a31d-11e0-af43-000c292ff614'	1	1	0
SELECT `LocationType`.`id`, `LocationType`.`name`, `LocationType`.`order`, `LocationType`.`select_box` FROM `location_types` AS `LocationType` WHERE `LocationType`.`id` = '4ca358d3-9924-4412-8868-1e58c0a80305'	1	1	0
SELECT `Status`.`id`, `Status`.`name`, `Status`.`order`, `Status`.`default`, `Status`.`rejected`, `Status`.`resolved`, `Status`.`nonactionable` FROM `statuses` AS `Status` WHERE `Status`.`id` = '4cc5a0de-c93c-40d5-86de-45b4c0a80305'	1	1	0
SELECT `ResolutionComment`.`id`, `ResolutionComment`.`complaint_id`, `ResolutionComment`.`user_id`, `ResolutionComment`.`comment`, `ResolutionComment`.`resolution`, `ResolutionComment`.`created`, `ResolutionComment`.`modified` FROM `comments` AS `ResolutionComment` WHERE `ResolutionComment`.`complaint_id` = '542e7fb8-5410-41ab-bb14-4387c5bdc882' AND `ResolutionComment`.`resolution` = 1	0	0	0
SELECT `ComplaintsLocale`.`trans_id`, `ComplaintsLocale`.`id`, `ComplaintsLocale`.`complaint`, `ComplaintsLocale`.`locale` FROM `complaints_locales` AS `ComplaintsLocale` WHERE `ComplaintsLocale`.`id` = ('542e7fb8-5410-41ab-bb14-4387c5bdc882')	0	0	0
SELECT `Comment`.`id`, `Comment`.`complaint_id`, `Comment`.`user_id`, `Comment`.`comment`, `Comment`.`resolution`, `Comment`.`created`, `Comment`.`modified` FROM `comments` AS `Comment` WHERE `Comment`.`resolution` = 0 AND `Comment`.`complaint_id` = ('542e7fb8-5410-41ab-bb14-4387c5bdc882')	1	1	0
SELECT `User`.`id`, `User`.`email`, `User`.`email_authenticated`, `User`.`email_token`, `User`.`email_token_expires`, `User`.`passwd`, `User`.`password_token`, `User`.`first_name`, `User`.`last_name`, `User`.`gender`, `User`.`country_id`, `User`.`telephone_number`, `User`.`cellphone_number`, `User`.`fax_number`, `User`.`sector_id`, `User`.`sector_other`, `User`.`locale`, `User`.`active`, `User`.`role_id`, `User`.`login_count`, `User`.`last_login`, `User`.`created`, `User`.`modified`, (concat(`User`.`first_name`, " ", `User`.`last_name`)) AS `User__name` FROM `users` AS `User` WHERE `User`.`id` = '5418f3d3-ba1c-4f26-90de-05ffc0a8e186'	1	1	0
SELECT `Attachment`.`id`, `Attachment`.`class`, `Attachment`.`foreign_key`, `Attachment`.`description`, `Attachment`.`original_file`, `Attachment`.`saved_file`, `Attachment`.`created`, `Attachment`.`modified` FROM `attachments` AS `Attachment` WHERE `Attachment`.`foreign_key` = '542e80be-85b8-4af9-9191-45c4c5bdc882' AND `Attachment`.`class` = 'Comment'	0	0	0
SELECT `Sms`.`id`, `Sms`.`number`, `Sms`.`user_id`, `Sms`.`complaint_id`, `Sms`.`message`, `Sms`.`incoming`, `Sms`.`read`, `Sms`.`response`, `Sms`.`language`, `Sms`.`parent_id`, `Sms`.`thread_closed`, `Sms`.`created`, `Sms`.`modified` FROM `sms` AS `Sms` WHERE `Sms`.`parent_id` IS NULL AND `Sms`.`complaint_id` = ('542e7fb8-5410-41ab-bb14-4387c5bdc882')	0	0	0
SELECT `Attachment`.`id`, `Attachment`.`class`, `Attachment`.`foreign_key`, `Attachment`.`description`, `Attachment`.`original_file`, `Attachment`.`saved_file`, `Attachment`.`created`, `Attachment`.`modified` FROM `attachments` AS `Attachment` WHERE `Attachment`.`class` = 'Complaint' AND `Attachment`.`foreign_key` = ('542e7fb8-5410-41ab-bb14-4387c5bdc882')	0	0	0
SELECT `TariffCode`.`id`, `TariffCode`.`heading`, `TariffCode`.`description`, `TariffCode`.`parent_id`, `TariffCode`.`lft`, `TariffCode`.`rght`, (concat(`TariffCode`.`heading`, ": ", `TariffCode`.`description`)) AS `TariffCode__name`, `ComplaintsTariffCode`.`id`, `ComplaintsTariffCode`.`complaint_id`, `ComplaintsTariffCode`.`tariff_code_id` FROM `tariff_codes` AS `TariffCode` JOIN `complaints_tariff_codes` AS `ComplaintsTariffCode` ON (`ComplaintsTariffCode`.`complaint_id` = '542e7fb8-5410-41ab-bb14-4387c5bdc882' AND `ComplaintsTariffCode`.`tariff_code_id` = `TariffCode`.`id`)	0	0	0
SELECT `Region`.`id`, `Region`.`name`, `ComplaintsRegion`.`id`, `ComplaintsRegion`.`complaint_id`, `ComplaintsRegion`.`region_id` FROM `regions` AS `Region` JOIN `complaints_regions` AS `ComplaintsRegion` ON (`ComplaintsRegion`.`complaint_id` = '542e7fb8-5410-41ab-bb14-4387c5bdc882' AND `ComplaintsRegion`.`region_id` = `Region`.`id`)	0	0	0
SELECT `FocalPoint`.`id`, `FocalPoint`.`country_id`, `FocalPoint`.`national_address`, `FocalPoint`.`national_contact_number`, `FocalPoint`.`national_email_address`, `FocalPoint`.`private_address`, `FocalPoint`.`private_contact_number`, `FocalPoint`.`private_email_address`, `ComplaintsFocalPoint`.`id`, `ComplaintsFocalPoint`.`complaint_id`, `ComplaintsFocalPoint`.`focal_point_id` FROM `focal_points` AS `FocalPoint` JOIN `complaints_focal_points` AS `ComplaintsFocalPoint` ON (`ComplaintsFocalPoint`.`complaint_id` = '542e7fb8-5410-41ab-bb14-4387c5bdc882' AND `ComplaintsFocalPoint`.`focal_point_id` = `FocalPoint`.`id`)	1	1	0
SELECT `NtbType`.`id`, `NtbType`.`name`, `NtbType`.`short_name`, `NtbType`.`description`, `NtbType`.`parent_id`, `NtbType`.`heading_number`, `NtbType`.`allow`, `NtbType`.`link_id`, `NtbType`.`ntm_code_id`, `NtbType`.`position`, (CONCAT(`NtbType`.`heading_number`, IF(`NtbType`.`parent_id` is null, '.0. ', '. '), `NtbType`.`name`)) AS `NtbType__headingName`, (CONCAT(IF(`NtbType`.`parent_id` is null, 'Category ', ''), `NtbType`.`heading_number`, IF(`NtbType`.`parent_id` is null, ': ', '. '), `NtbType`.`name`)) AS `NtbType__fullName` FROM `ntb_types` AS `NtbType` WHERE `NtbType`.`allow` = 1 ORDER BY `NtbType`.`position` ASC	77	77	0
SELECT `Status`.`id`, `Status`.`name` FROM `statuses` AS `Status` WHERE 1 = 1 ORDER BY `Status`.`order` ASC	7	7	0

Query Explain:

Click an "Explain" link above, to see the query explanation.

====

Timer

+ –

Memory

Peak Memory Use 14.80 MB

Message	Memory use
Component initialization	10.19 MB
Controller action start	10.24 MB
Controller render start	11.13 MB
View render complete	12.44 MB

Timers

Total Request Time: 247 (ms)

Message	Time in ms	Graph
Core Processing (Derived)	119.18
Component initialization and startup	1.62
Controller action	54.08
» Complaint->find()	42.63
» NtbType->find()	4.12
» NtbType->find() #2	4.22
» Status->find()	0.46
Render Controller Action	21.94
» Rendering View	20.19
» » Rendering APP/views/complaints/view.ctp	8.54
» » » Rendering APP/views/elements/complaints/detail.ctp	0.99
» » » Rendering APP/views/elements/complaints/more_info.ctp	0.19
» » Rendering APP/views/layouts/default.ctp	11.44
» » » Rendering APP/views/elements/dock_menu.ctp	0.23
» » » Rendering APP/views/elements/ntbbanner.ctp	4.87
» » » » Rendering APP/views/elements/login_banner.ctp	3.24
» » » » » Rendering APP/views/elements/login.ctp	2.91
» » » Rendering APP/views/elements/ntbmenu.ctp	5.12
» » » Rendering APP/views/elements/ntbfooter.ctp	0.07

====

Log
+ –

Logs

====
Variables
+ –
View Variables
- localeeng
- complaint
  Complaint
  id542e7fb8-5410-41ab-bb14-4387c5bdc882
  unique_number3
  user_id(null)
  user_detailsLevying of Withholding Tax on foreign registered vehicles engaged in hauling transit goods along Ghana’s transit corridor. Some companies contracting the services of foreign trucks to transport cargoes from Ghana’s ports to another country are charging withholding tax on the transactions. Contrary to this practice, it has been established in a letter from the Ghana Revenue Authority date 23rd July, 2014, that the income of a non-resident person whose goods transit through Ghana’s corridor to another country is not subject to tax in Ghana. This was confirmed in reference to a particular Burkina Transport Company (name withheld) which had been subjected to withholding tax in Ghana.
  user_emailinfo@borderlesswa.com
  complaintA particular Burkina Transport Company (name withheld) which had been subjected to withholding tax in Ghana when it was moving goods on transit.
  original_complaintA particular Burkina Transport Company (name withheld) which had been subjected to withholding tax in Ghana when it was moving goods on transit.
  country_idGH
  town_id
  imposing_region_id
  reporting_country_idBF
  reporting_region_id
  location_type_id4ca358d3-9924-4412-8868-1e58c0a80305
  location_id1ca358cb-7dfc-4398-8ebd-2c83c0a80326
  location_other
  date_of_incident2014-08-23
  ntb_type_idd6803846-a31d-11e0-af43-000c292ff614
  ntb_type_other
  ntm_code_id(null)
  status_id4cc5a0de-c93c-40d5-86de-45b4c0a80305
  product_description
  country_origin_id
  currency_id
  value(null)
  original_localeeng
  is_spam0
  resolved_date(null)
  created2014-10-03 12:51:36
  created_by5418f3d3-ba1c-4f26-90de-05ffc0a8e186
  modified2014-10-03 12:59:42
  modified_by5418f3d3-ba1c-4f26-90de-05ffc0a8e186
  progress_updateOn 23rd September 2014, the Ghana National Committee of Borderless Alliance met the Ministry for Finance and Economic Planning requesting that the Ghana Revenue Authority issue a statement clarifying the issue and specifying that this refers to all foreign transport companies contracted to transport cargoes from Ghana’s port to another country.
  offline0
  offline_comment(null)
  policy1
  complaint_languageA particular Burkina Transport Company (name withheld) which had been subjected to withholding tax in Ghana when it was moving goods on transit.
  User
  id(null)
  email(null)
  email_authenticated(null)
  email_token(null)
  email_token_expires(null)
  passwd(null)
  password_token(null)
  first_name(null)
  last_name(null)
  gender(null)
  country_id(null)
  telephone_number(null)
  cellphone_number(null)
  fax_number(null)
  sector_id(null)
  sector_other(null)
  locale(null)
  active(null)
  role_id(null)
  login_count(null)
  last_login(null)
  created(null)
  modified(null)
  name(null)
  Country
  idGH
  nameGhana
  short_name
  fre_nameGhana
  fre_short_name
  por_nameGana
  por_short_name
  currencyCedi
  member1
  Town
  id(null)
  country_id(null)
  name(null)
  ImposingRegion
  id(null)
  name(null)
  ReportingCountry
  idBF
  nameBurkina Faso
  short_name
  fre_nameBurkina Faso
  fre_short_name
  por_nameBurkina Faso
  por_short_name
  currency
  member1
  ReportingRegion
  id(null)
  name(null)
  Currency
  id(null)
  name(null)
  short_name(null)
  fre_name(null)
  fre_short_name(null)
  por_name(null)
  por_short_name(null)
  currency(null)
  member(null)
  Location
  id1ca358cb-7dfc-4398-8ebd-2c83c0a80326
  nameAflao
  location_type_id4ca358d3-9924-4412-8868-1e58c0a80305
  country_idGH
  NtbType
  idd6803846-a31d-11e0-af43-000c292ff614
  name2.6. Additional taxes and other charges
  short_nameAdditional taxes and other charges
  description
  parent_id4d48053d-cacc-4085-b167-7cdb42c5ea45
  heading_number2.6
  allow1
  link_id
  ntm_code_id(null)
  position23
  headingName2.6. Additional taxes and other charges
  fullName2.6. Additional taxes and other charges
  NtmCode
  id(null)
  level(null)
  code(null)
  description(null)
  parent_id(null)
  OriginatingCountry
  id(null)
  name(null)
  short_name(null)
  fre_name(null)
  fre_short_name(null)
  por_name(null)
  por_short_name(null)
  currency(null)
  member(null)
  LocationType
  id4ca358d3-9924-4412-8868-1e58c0a80305
  nameBorder post
  order3
  select_box1
  Status
  id4cc5a0de-c93c-40d5-86de-45b4c0a80305
  nameIn process
  order4
  default0
  rejected0
  resolved0
  nonactionable0
  ResolutionComment
  id(null)
  complaint_id(null)
  user_id(null)
  comment(null)
  resolution(null)
  created(null)
  modified(null)
  ComplaintsLocale(empty)
  Comment
  0
  id542e80be-85b8-4af9-9191-45c4c5bdc882
  complaint_id542e7fb8-5410-41ab-bb14-4387c5bdc882
  user_id5418f3d3-ba1c-4f26-90de-05ffc0a8e186
  commentSection 67(1) of the Internal Revenue Act, 2000 (Act592) borders on taxation of non-residents providing shipping, air transport charter or telecom services in Ghana states: “The assessable income for a year of assessment of a non-resident person who carries on a business of ship operator, charterer, or air transport operator includes the gross receipts derived during a basis period ending within the year from: (a) The carriage of passengers who embark. (b) Mail, livestock or goods which are embarked in Ghana, other than as a result of transshipment. Established in a letter from the Ghana Revenue Authority date 23rd July, 2014, the understanding in this provision is that the income of a non-resident person whose goods transit through Ghana’s corridor to another country is not subject to tax in Ghana.
  resolution0
  created2014-10-03 12:55:58
  modified2014-10-03 12:55:58
  User
  id5418f3d3-ba1c-4f26-90de-05ffc0a8e186
  emaildbani@borderlesswa.com
  email_authenticated1
  email_token
  email_token_expires0000-00-00 00:00:00
  passwdbdfe5063547f37a0a3dc7ca4fd75a094ec83a6eb425c1f8d0d8de1c588d4b7e3
  password_token
  first_nameDela
  last_nameBani
  genderM
  country_idGH
  telephone_number
  cellphone_number00233 540113108
  fax_number
  sector_idother
  sector_otherBA
  localeeng
  active1
  role_id4cbeb077-ff6c-4c21-b9e3-2bdbc0a80305
  login_count52
  last_login2017-08-03 17:15:51
  created2014-09-17 04:37:07
  modified2014-09-17 04:37:07
  nameDela Bani
  Attachment(empty)
  Sms(empty)
  Attachment(empty)
  TariffCode(empty)
  Region(empty)
  FocalPoint
  0
  id5417da69-13d8-49d0-ad22-3ac9c0a80305
  country_idGH
  national_address
  national_contact_number
  national_email_address
  private_address
  private_contact_number
  private_email_address
  ComplaintsFocalPoint
  id542e7fdc-285c-4ea4-813d-4d66c5bdc882
  complaint_id542e7fb8-5410-41ab-bb14-4387c5bdc882
  focal_point_id5417da69-13d8-49d0-ad22-3ac9c0a80305
  Country
  idGH
  nameGhana
  short_name
  fre_nameGhana
  fre_short_name
  por_nameGana
  por_short_name
  currencyCedi
  member1
- ntbTypes
  Category 1. Government participation in trade & restrictive practices tolerated by governments
  4e09b8bd-a198-4b79-a9e5-103ec0a803051.1. Export subsidies
  4e09b8d1-1fec-47ef-920c-0f53c0a803051.2. Government monopoly in export/import
  4e0c68dc-5dcc-48dd-b6f3-6f9ac0a803051.3. State subsidies, procurement, trading, state ownership
  d67edb0e-a31d-11e0-af43-000c292ff6141.4. Preference given to domestic bidders/suppliers
  d67f1ce0-a31d-11e0-af43-000c292ff6141.5. Requirement for counter trade
  d67f2f64-a31d-11e0-af43-000c292ff6141.6. Domestic assistance programmes for companies
  d67f409e-a31d-11e0-af43-000c292ff6141.7. Discriminatory or flawed government procurement policies
  d67f5336-a31d-11e0-af43-000c292ff6141.8. Import bans
  d67f645c-a31d-11e0-af43-000c292ff6141.9. Determination of eligibility of an exporting country by the importing country
  d67f765e-a31d-11e0-af43-000c292ff6141.10. Determination of eligibility of an exporting establishment (firm, company) by the importing country
  d67f886a-a31d-11e0-af43-000c292ff6141.11. Occupational safety and health regulation
  d67f9ac6-a31d-11e0-af43-000c292ff6141.12. Multiplicity and Controls of Foreign exchange market
  d67faca0-a31d-11e0-af43-000c292ff6141.13. "Buy national" policy
  d67fbe7a-a31d-11e0-af43-000c292ff6141.14. Lack of coordination between government institutions
  d67fcfd2-a31d-11e0-af43-000c292ff6141.15. Other
  Category 2. Customs and administrative entry procedures
  d67fe0da-a31d-11e0-af43-000c292ff6142.1. Government imposing antidumping duties
  d67ff28c-a31d-11e0-af43-000c292ff6142.2. Arbitrary customs classification
  d6800362-a31d-11e0-af43-000c292ff6142.3. Issues related to the rules of origin
  d68015a0-a31d-11e0-af43-000c292ff6142.4. Import licensing
  d6802680-a31d-11e0-af43-000c292ff6142.5. Decreed customs surcharges
  d6803846-a31d-11e0-af43-000c292ff6142.6. Additional taxes and other charges
  d6804962-a31d-11e0-af43-000c292ff6142.7. International taxes and charges levied on imports and other tariff measures
  d6805b28-a31d-11e0-af43-000c292ff6142.8. Lengthy and costly customs clearance procedures
  d6806c12-a31d-11e0-af43-000c292ff6142.9. Issues related to transit fees
  d6807ed2-a31d-11e0-af43-000c292ff6142.10. Inadequate or unreasonable customs procedures and charges
  d6808fee-a31d-11e0-af43-000c292ff6142.11. Lack of control in Customs infrastructure
  d680a0c4-a31d-11e0-af43-000c292ff6142.12. Lack of capacity of Customs officers
  d680b2d0-a31d-11e0-af43-000c292ff6142.13. Issues related to Pre-Shipment Inspections
  d680c3e2-a31d-11e0-af43-000c292ff6142.14. Other
  4d480568-810c-43b9-8f97-7ce442c5ea45Category 3. Technical barriers to trade (TBT)
  4d480586-bc1c-4f01-b5e3-2e1442c5ea45Category 4. Sanitary & phyto-sanitary (SPS) measures
  Category 5. Specific limitations
  d681956a-a31d-11e0-af43-000c292ff6145.1. Quantitative restrictions
  d681a65e-a31d-11e0-af43-000c292ff6145.2. Exchange controls
  d681b82e-a31d-11e0-af43-000c292ff6145.3. Export taxes
  d681c922-a31d-11e0-af43-000c292ff6145.4. Quotas
  d681da02-a31d-11e0-af43-000c292ff6145.5. Import licensing requirements
  d681ec2c-a31d-11e0-af43-000c292ff6145.6. Proportion restrictions of foreign to domestic goods (local content requirement)
  d681fd3e-a31d-11e0-af43-000c292ff6145.7. Minimum import price limits
  d6820f18-a31d-11e0-af43-000c292ff6145.8. Embargoes
  d682205c-a31d-11e0-af43-000c292ff6145.9. Non-automatic licensing
  d6823254-a31d-11e0-af43-000c292ff6145.10. Prohibitions
  d68243c0-a31d-11e0-af43-000c292ff6145.11. Quantitative safeguard measures
  d68255d6-a31d-11e0-af43-000c292ff6145.12. Export restraint arrangements
  d68266fc-a31d-11e0-af43-000c292ff6145.13. Other quantity control measures
  d682785e-a31d-11e0-af43-000c292ff6145.14. Restrictive licenses
  d6828a60-a31d-11e0-af43-000c292ff6145.15. Other
  Category 6. Charges on imports
  d6829b5e-a31d-11e0-af43-000c292ff6146.1. Prior import deposits and subsidies
  d682ad1a-a31d-11e0-af43-000c292ff6146.2. Administrative fees
  d682be86-a31d-11e0-af43-000c292ff6146.3. Special supplementary duties
  d682d088-a31d-11e0-af43-000c292ff6146.4. Import credit discriminations
  d682e1cc-a31d-11e0-af43-000c292ff6146.5. Variable levies
  d682f3a6-a31d-11e0-af43-000c292ff6146.6. Border taxes
  d68304c2-a31d-11e0-af43-000c292ff6146.7. Other
  Category 7. Other procedural problems
  d683170a-a31d-11e0-af43-000c292ff6147.1. Arbitrariness
  d68327ea-a31d-11e0-af43-000c292ff6147.2. Discrimination
  d68338b6-a31d-11e0-af43-000c292ff6147.3. Corruption
  d6834a68-a31d-11e0-af43-000c292ff6147.4. Costly procedures
  d6835b66-a31d-11e0-af43-000c292ff6147.5. Lengthy procedures
  d6836d2c-a31d-11e0-af43-000c292ff6147.6. Lack of information on procedures (or changes thereof)
  d6837e48-a31d-11e0-af43-000c292ff6147.7. Complex variety of documentation required
  d683902c-a31d-11e0-af43-000c292ff6147.8. Consular and Immigration Issues
  d683a134-a31d-11e0-af43-000c292ff6147.9. Inadequate trade related infrastructure
  d683c1aa-a31d-11e0-af43-000c292ff6147.10. Other
  Category 8. Transport, Clearing and Forwarding
  134ae3f8-9813-11e1-be2a-00e08128b0718.1. Government Policy and regulations
  13746138-9813-11e1-be2a-00e08128b0718.2. Administrative (Border Operating Hours, delays at border posts, etc.)
  139dea58-9813-11e1-be2a-00e08128b0718.3. Immigration requirements (Visa, travel permit)
  13c9ccfe-9813-11e1-be2a-00e08128b0718.4. Transport related corruption
  13f328f6-9813-11e1-be2a-00e08128b0718.5. Infrastructure (Air, Port, Rail, Road, Border Posts,)
  141e6da4-9813-11e1-be2a-00e08128b0718.6. Vehicle standards
  d683b2f0-a31d-11e0-af43-000c292ff6148.7. Costly Road user charges /fees
  3746f9d4-98f6-11e1-be2a-00e08128b0718.8. Issues related to transit
  otherOther
- statuses
  4cc5a0be-045c-4434-a342-43b5c0a80305New (Not reviewed)
  4cc5a0cb-edc4-4985-80f5-43b5c0a80305New
  4cc5a0d7-d800-431b-8087-45b5c0a80305Complaint registered with REC
  4cc5a0de-c93c-40d5-86de-45b4c0a80305In process
  4cc5a0e4-33ec-4f36-a85c-4278c0a80305Resolved
  4cc5a0f0-4218-4545-8158-4343c0a80305Rejected
  eedcc546-eebf-102e-b869-00e08128b071Non-actionable
- currentUser(null)
- defaultLanguageEnglish
- $this->data(null)
- $this->validationErrors(empty)
- Loaded Helpers
  0simpleGraph
  1htmlToolbar
  2toolbar
  3number
  4filter
  5text
  6time
  7form
  8session
  9html
====

Non-Tariff Barriers

Reporting, Monitoring and Eliminating Mechanism

Complaint

Request History

Session

Request

Cake Params

$_GET

Cookie

Current Route

Sql Logs

default

Query Explain:

Memory

Timers

Logs

View Variables