October 31, 2024

We’re not perturbed by the 7-0 ruling – Haruna Iddrisu

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Haruna Iddrisu - Minority Leader

Despite the dismissal of their injunction against the Electronic Transaction Levy, the Minority Caucus in Parliament has stated it remains determined in its quest for justice.

The Apex Court on Wednesday, May 4, 2022, unanimously dismissed an injunction application filed by three members of the Minority Caucus in Parliament, which sought to block the implementation of the tax measure.

Leading the course – Haruna Iddrisu, Mahama Ayariga, and Samuel Okudzeto Ablakwa– filed the injunction application on Tuesday, April 19, following the passage of the bill on Tuesday, March 29, 2022, despite a walkout by the Minority MPs.

They had wanted to prevent the government from implementing the levy until an initial case they filed to challenge the passage of the law was determined by the apex court.

But the supreme court by a 7-0 decision dismissed ordering the Ghana Revenue Authority to keep accurate records of all E-levy deductions to enable a refund to payees if it is later determined that the law was passed unconstitutionally.

 Leader of the Minority caucus, Haruna Iddrisu, shortly after the ruling addressed the press saying: “For us in the Minority, until the substantive matter is determined conclusively, we remain determined that even on the balance of weighing monetary consideration against the weight of a constitutional bridge, the emphasis should be the harm we are doing to the 1992 constitution and the three organs of state. So whether some irreparable damage will be caused, our hardship is in respect to the constitution by the action of the passage into law of an Act without the minimum constitutional threshold”.

The opposition lawmakers had argued that the legal threshold for passage of such a bill was not met before it was passed.

However, the Ghana Revenue Authority has already started implementing the 1.5% charge on mobile money and other electronic cash transactions.

The court, however, expressed that, the Republic would suffer a great deal if the government is temporarily stopped from deducting the levy from electronic transactions.

It however noted that mechanisms do exist within the current tax regime to refund payees who have either over-paid or wrongfully paid, and that must be taken advantage of.

The Court was composed of Nene Amegatcher as President, Her Ladyship Mariama Owusu, His Lordship Professor Ashie Kotey, Her Ladyship Gertrude Torkornoo, Her Ladyship Lovelace Johnson, His Lordship Emmanuel Yony Kulendi, and Her Ladyship Professor Henrietta Mensah Bonsu.

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