Ghana's Tax Dispute Resolution Framework: Critical Analysis of SEADRILL and UNILEVER Cases

The taxpayer argued that when an objection decision changes an earlier assessment, the revised assessment becomes a new tax decision that can be objected to all over again. This argument relied on section 42(9), which says that, for objection purposes, a “tax decision” means the decision objected to “as may have been amended by an objection decision.” The taxpayer read this as creating a standing right to keep objecting every time an objection decision changed the assessment.