MAERSK DRILLSHIP IV SINGAPORE PTE LTD vs THE COMMISSIONER GENERAL

Following an earlier order in its July 8, 2022 judgment in this tax appeal, the High Court, presided over by Mrs. Akua Sarpomaa Amoah J., directed the parties, in consultation with the Court’s Registrar, to appoint an independent auditor to reconcile accounts concerning the Appellant’s VAT/NHIL, PAYE, and Withholding Tax liabilities to determine the Appellant’s actual tax exposure in relation to reliefs (vii) and (viii). On application, the Court later rescinded that directive and permitted the parties to undertake the reconciliation themselves. They filed a Reconciliation Report on September 30, 2022. After careful consideration and with the parties’ consent, the Court adopted the report and entered judgment for the Respondent for specified VAT/NHIL, Withholding Tax, and Corporation Tax amounts, declared that the Appellant had no PAYE liability, ordered a revised tax assessment for the 2015–2017 years, directed refund of any sums due to the Appellant after the revised assessment, and made no order as to costs.