    <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial; font-weight: 700">
                                              COMMISSION OF INQUIRY (TAX REVIEW) 
                                              INSTRUMENT, 1970 (CI 2)</span></p>
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                                              <span style="font-family: Arial">
                                              As amended </span></p>
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                                              <span style="font-family: Arial">
                                              ARRANGEMENT OF SECTIONS</span></p>
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                                              <span style="font-family: Arial">
                                              Section</span></p>
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                                              <span style="font-family: Arial">
                                              1. Appointment of Commission.</span></p>
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                                              <span style="font-family: Arial">
                                              2. Chairman of Commission.</span></p>
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                                              <span style="font-family: Arial">
                                              3. Terms of Reference.</span></p>
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                                              <span style="font-family: Arial">
                                              4. Mode of Operation.</span></p>
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                                              <span style="font-family: Arial">
                                              5. Secretary.</span></p>
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                                              <span style="font-family: Arial">
                                              6. Appearance by Counsel.</span></p>
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                                              <span style="font-family: Arial">
                                              7. Expenses in Relation to 
                                              Commission.</span></p>
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                                              <span style="font-family: Arial">
                                              8. Police Officers to Assist 
                                              Commission.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              WHEREAS the Presidential 
                                              Commission has been advised by the 
                                              Prime Minister that it is in the 
                                              public interest to appoint a 
                                              Commission of Inquiry into the 
                                              matters hereinafter specified;</span></p>
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                                              <span style="font-family: Arial">
                                              NOW THEREFORE in exercise of the 
                                              powers conferred on the 
                                              Presidential Commission by article 
                                              165 of the Constitution this 
                                              Instrument is made this 19th day 
                                              of February, 1970.</span></p>
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                                              <span style="font-family: Arial">
                                              Section 1—Appointment of 
                                              Commission.</span></p>
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                                              <span style="font-family: Arial">
                                              There is hereby appointed a 
                                              Commission of Inquiry consisting 
                                              of the following persons:—</span></p>
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                                              <span style="font-family: Arial">
                                              (a) Mr. E. A. K. Akuoko, Legal 
                                              Practitioner;</span></p>
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                                              <span style="font-family: Arial">
                                              (b) Dr. Jonathan Abbey, Lecturer 
                                              in Economics, Legon;</span></p>
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                                              <span style="font-family: Arial">
                                              (c) Mr. Kwabena Pepra, 
                                              Businessman;</span></p>
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                                              <span style="font-family: Arial">
                                              (d) Mr. J. K. Ayew, Chartered 
                                              Accountant;</span></p>
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                                              <span style="font-family: Arial">
                                              (e) Mr. W. T. Baeta, retired U.A.C. 
                                              Director;</span></p>
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                                              <span style="font-family: Arial">
                                              (f) Dr. Amon Nikoi, Principal 
                                              Secretary, Ministry of Finance; 
                                              and</span></p>
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                                              <span style="font-family: Arial">
                                              (g) Mr. Jonathan Oblitey Tetteh, 
                                              T.U.C. Representative. [As 
                                              substituted by Commission of 
                                              Inquiry (Tax Review) (Amendment) 
                                              Instrument, 1971 (CI 23)].</span></p>
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                                              <span style="font-family: Arial">
                                              Section 2—Chairman of Commission.</span></p>
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                                              <span style="font-family: Arial">
                                              The said Mr. E. A. K. Akuoko shall 
                                              be the Chairman of the Commission.</span></p>
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                                              <span style="font-family: Arial">
                                              Section 3—Terms of Reference.</span></p>
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                                              <span style="font-family: Arial">
                                              The terms of reference of the 
                                              Commission are as follows:—</span></p>
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                                              <span style="font-family: Arial">
                                              (a) to examine the tax system in 
                                              Ghana with respect to direct and 
                                              indirect taxation at both national 
                                              and local government levels 
                                              including an examination of 
                                              problems of tax administration in 
                                              Ghana;</span></p>
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                                              <span style="font-family: Arial">
                                              (b) to ascertain whether the 
                                              present tax system is suitable for 
                                              the realisation of Ghana's 
                                              economic policy objectives 
                                              generally and in particular, with 
                                              regard to — </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">(i) 
                                              covering the fiscal needs of the 
                                              Government and the local 
                                              authorities,</span></p>
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                                              <span style="font-family: Arial">
                                              (ii) ensuring an equitable 
                                              distribution of the tax burden in 
                                              accordance with ability to pay,</span></p>
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                                              <span style="font-family: Arial">
                                              (iii) providing adequate economic 
                                              incentives for the efficient 
                                              development of the economy 
                                              particularly by indigenous 
                                              business enterprises but with due 
                                              regard for the need for foreign 
                                              investment,</span></p>
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                                              <span style="font-family: Arial">
                                              (iv) the utilization of the 
                                              country's economic resources for 
                                              the benefit of its people, 
                                              especially the gainful employment 
                                              of the labour force and the 
                                              efficient exploitation of natural 
                                              resources,</span></p>
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                                              <span style="font-family: Arial">
                                              (v) the maintenance of internal 
                                              and external balance of the 
                                              economy;</span></p>
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                                              <span style="font-family: Arial">
                                              (c) to enquire into any other 
                                              matters which appear to the 
                                              Commission to be reasonably 
                                              related to the foregoing and which 
                                              in the opinion of the Commission 
                                              ought in the public interest to be 
                                              inquired into;</span></p>
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                                              <span style="font-family: Arial">
                                              (d) to report their findings to 
                                              the Presidential Commission making 
                                              such recommendations (including 
                                              short, medium, and long term 
                                              proposals) for the improvement of 
                                              the tax system as the Commission 
                                              may think fit.</span></p>
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                                              <span style="font-family: Arial">
                                              Section 4—Mode of Operation.</span></p>
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                                              <span style="font-family: Arial">
                                              The Commission shall carry out its 
                                              inquiry in accordance with the 
                                              provisions of articles 166, 167 
                                              and 168 of the Constitution.</span></p>
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                                              <span style="font-family: Arial">
                                              Section 5—Secretary.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Mr. E. I. K. Aidoo, Senior 
                                              Inspector of Taxes, shall be 
                                              secretary to the Commission and 
                                              shall perform such administrative 
                                              functions relating to its work as 
                                              the Commission may prescribe. [As 
                                              substituted by Commission of 
                                              Inquiry (Tax Review) (Amendment) 
                                              Instrument, 1970 (CI 4), (b)].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Section 6—Appearance by Counsel.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Any person whose conduct is the 
                                              subject of inquiry under this 
                                              Instrument or who is in any way 
                                              implicated or concerned in the 
                                              matter of the inquiry shall be 
                                              entitled to be represented by 
                                              counsel at the inquiry and any 
                                              other person who may consider it 
                                              desirable that he should be 
                                              represented by counsel may be 
                                              allowed by the Commission to be so 
                                              represented.</span></p>
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                                              <span style="font-family: Arial">
                                              Section 7—Expenses in Relation to 
                                              Commission.</span></p>
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                                              <span style="font-family: Arial">
                                              (1) Any witness summoned by the 
                                              Commission shall be entitled to 
                                              such allowances as is payable to a 
                                              witness summoned by the High Court 
                                              in a criminal trial. </span></p>
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                                              <span style="font-family: Arial">
                                              (2) The Prime Minister may with 
                                              the approval of the Cabinet 
                                              authorise the payment of such 
                                              remuneration (if any) as the 
                                              Cabinet may decide to Members of 
                                              the Commission, the secretary and 
                                              to any other person employed in 
                                              connection with the work of the 
                                              Commission.</span></p>
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                                              <span style="font-family: Arial">
                                              Section 8—Police Officers to 
                                              Assist Commission.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Inspector-General of Police 
                                              shall detail Police officers to 
                                              attend upon the Commissioners to 
                                              preserve order during the 
                                              proceedings of the Commission, to 
                                              serve process on witnesses and to 
                                              perform such other functions 
                                              relating to the work of the 
                                              Commission as the Commissioners 
                                              may direct.</span></p>
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                                              <span style="font-family: Arial">
                                              BRIGADIER A. A. AFRIFA</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Chairman of the Presidential 
                                              Commission</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Date of Gazette Notification: 27th 
                                              February, 1970</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              amended by</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              COMMISSION OF INQUIRY (TAX REVIEW) 
                                              (AMENDMENT) INSTRUMENT, 1970 (CI 
                                              4).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              COMMISSION OF INQUIRY (TAX REVIEW) 
                                              (AMENDMENT) INSTRUMENT, 1971 (CI 
                                              23).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>