Your Ladyship the Chief Justice of the Republic of Ghana,


(ACT 915)

I humbly write on behalf of the Center for Constitutional Order (CENCORD) to draw your kind and respectful attention to the non-compliance of section 11 (2) and paragraph 2, sub-paragraphs 8 and 9 of Act 915.

It is provided in section 11 (2) of Act 915 that:

‘Except where otherwise directed by the Commissioner-General in writing, an institution specified in the First Schedule shall request for

 a) a Taxpayer Identification Number from a person who conducts official business with that institution; or

  1. b) a Tax Clearance Certificate from a person applying for the matters or engaged in the transactions listed in column two of Part II of the First Schedule’.

It is further provided under paragraph 2, sub-paragraphs 8 and 9 of the Act thus:

“A person shall not be permitted …

(8) to file a case with the courts, or

(9) conduct any official business with the institutions and persons specified in paragraph I

unless that person quotes the Tax Identification Number issued in respect of that person under the System.”

CENCORD carried out an independent monitoring and evaluation process of the compliance of the relevant sections of Act 915 by the Courts around the country between September 1, 2017 to December 1, 2017.

About One Thousand Five Hundred (1,500) Filed Court Processes during the period were reviewed. At least Fifty (50) Court Registrars were engaged on this subject matter. It was the case that no lawyer and or their litigants before the Courts indicated their Taxpayer Identification Number (TIN) on their Filed Court’s Process. Again, no Registrar of Court requested same from Litigants before accepting their respective processes to be filed.

It is against this backdrop that the Center would like to draw your kind attention to this gap and request your respectful immediate directives for the adherence to this law by the Courts.

The Center is counting on your cooperation towards the development of the law in Ghana and meeting the State’s object of this Act.


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