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Hand-in-Hand Teaching Guide to write Form D4a 2016 2019

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How to leverage The Form D4a 2016 2019 ?

hi everyone so welcome to the stream.today very much excited for Xavier today.we're looking at one of the critical.topics in taxation and fiscal policy and.by extension in taxation in general and.we're looking at withholding tax.administration another Income Tax Act.2015 at 896 so if you are watching you.make sure that you share the video with.others and let's reach as much students.as possible in the stream today.okay so comment below with any questions.you have and let's see how we can reach.a smart student as possible this is one.of the critical topics that you must.understand syllabus grading is about 15%.of your syllabus grading for principal.or taxation so comment below any.questions you have anything you want me.to cover bro maybe you're studying.something and you want some clarity on.what you are studying oh there is.something you want me to share my.thoughts on to share my or there's a.question you want to ask me all you need.to do is to put it in the comment box.but I'll be much grateful as well if you.share the video with others or you can.also host a watch party with a live.stream so that we can reach as much.students as possible I just finished.with a live stream on on my feet on my.youtube channel and I was teaching on.corporates tax liabilities so for those.of you guys who have not watched that.video as well I just finished a stream.of that coverage tax liabilities.explaining the principles and the.concepts that we must understand about.corporate tax liability so after.watching this you can also watch that as.well on my youtube channel and remember.to subscribe to my youtube channel and.also a hint to the notification icon and.continue to share the video so we can.reach as much students as possible in.relation to that so we told in tax.administration in Ghana withholding tax.administration in Ghana now so you.realize that this is like I said one of.the critical areas that we must.understand when it comes to taxation in.Ghana.when it comes to delivery taxation in.Ghana but a big question we ask.ourselves is why is it something that we.need to look out for why is this.something that we need to be thinking.about now.most of times what happens is that right.so most of times what happens is that.organizations make payments for goods.and services and watch now if you make.payment for goods and services and.always we expect that is definitely the.people to whom you made the payments for.the receipt you may receive an income so.on that income that I have received they.are supposed to pay tax on the income.that I am received there are some times.when the people who are receiving the.income may not be able to make the.payments or may not be going to pay the.tax that we are supposed to pay so that.tax adds requires that when we makes.payment for certain activity certain.things we have to withhold part of.attacks so for instance if I owe you or.let's say I owe you hundred thousand.Ghana cities and maybe it's for service.we will look at the rates later on we.look at all the rates later on as we.continue with our discussion but I owe.you for $100,000 and I'm paying you the.here $1,000 I'm not supposed to pay you.all the any $1,000 I'm supposed to what.retain a percentage of that it had three.point five percent or seven percent or.five percent in relation to that.depending on whether it is goods.services or wax in in that case so it is.that concept of reach holding that.amount of money and also to ensure that.but money more money is received by the.tax authority in order to administer the.country properly that is why the issue.about withholding tax comes to Bhim now.before we get into some of those things.there are three key issues that we.understand and that we must always.define when it comes to dinner when we.taught in touch because these are the.key things that will be running.throughout our discussion the first one.is goods the second one is wax and then.the third one is services in relation to.that so when we say goods what do we.mean when we say services what do we.mean when we say wax what do we actually.mean so let's look at the definitions of.these things in relation to that so.first one goods so goods in general we.say that any object of every kind in.description including raw materials.products and equipment and object in.solid liquid or gaseous form so any.tangible assets apart from London money.can be referred to as what boots so like.you can see let me pick and annotate.what I am reading out so you know where.I am reading so goods include what.movable tangible properties Tama and.electricity energy heating gas.refrigeration.and conditioning water but there's no.include money and I've already mentioned.that in relation to that so any fixed.assets that apart from London money it's.referred to as what goods in relation to.that now let's go to the second thing.wax so when we say wax what do we mean.by wax where is it works what do we mean.by that.so let's go wax wax is defined to.include work associated with a.construction reconstruction demolishing.repairs or innovation of a building.structure or surface and includes sites.preparation excavation erection.including erection of mass must for.telecommunication businesses assembly.installation so anything's of this.nature is what we refer to as word waste.so in this context as convention relates.to removal of the earth.cutting begins coping during.construction work so that is the second.key item that we need to define when it.comes to withholding tax wax then we.come to services service means the.Federation of Labor a furnishing of.labour time or effort not involving the.delivery of a specific end products.other than reports which are merely.incidental to the required performance.and includes consulting.professional and technical services but.does not include employment agreements.or collective bargaining agreements so.that is also about services now in case.you are asking in sharra what notes are.you using here this is actually from my.book on advanced taxation I have a book.on advanced taxation and that is where.I'm taking all of these things both in.relation to that so what is a.withholding obligation now the provision.of the ads requires and resident person.who pays an amount for works.or the supply of goods and services to.another resident or non-resident peasant.with the source in Ghana to withhold tax.from the payment at the rate specified.under paragraph eight of the first.shuttle to the act and pay the same to.the commissioner general like I said.we'll be looking at the rates much later.on so the ants requires that any.resident person that is making a payment.for services for wags for boots to.another resident person or a.non-resident pants and as far as the.source is in Ghana must withhold words.attacks on it at an appropriate rate and.like I said we'll go through the rates.later on in relation to that but if you.withhold the attacks it's not for you so.like I said I'm supposed to pay you.hundred thousand dollars but I'm.withholding three percent which is three.thousand dollars so I'm gonna pay you.ninety seven thousand dollars that.$3,000 that I've rethought as an entity.as a company I'm supposed to remains.that to what the Commissioner general in.relation to that so that is an.obligation that the Act makes provision.for that we are supposed to look out for.now when it comes to dealing with the.issue about withholding taxes and now if.you have any questions you know what to.do put it in a comment box you put it in.the chat box I want to hear from you.guys whatever questions you have you can.put it in the comment box and also share.the video give us a thumbs up on this.video make it more engaging so that the.Facebook will push it to as much people.as possible so we can get many people.learning this much important topic when.we are dealing with the issue about.withholding tax we can deal with it from.various angles and so we want to look at.with Orion tax on various items and.various services and various engagements.in relation to that so the first thing.that we have there is with Orion tax.from investment returns so when you make.an investment and you're receiving.returns from that investment if we pay.you that returns the ABS requires that.what we withhold an amount on that.relation to that it would be 8% or.whatever rates will be looking at the.rates later on like I said so let's look.at what an act Saints and what Allah.mention about withholding tax on.investment so a resident person is.required to withhold tax at a rate.specified under paragraph eight of the.first shadow of the Act when making.payment to another person of the.following returns on investment which.has a source in Ghana so when a resident.is not easy in tax when we say a person.always a tax person it can be a body.cooperates.accompanying an individual okay and in.this context certainly we are talking.about what companies in relation to that.so when someone makes an investment and.we have a depressing returns on that.investment.the ads requires that we are supposed to.watch withhold tax on the amount that we.are paying so this amount includes.issues such as dividends interest no.tree winning.natural resource payments rents or.royalties we will go into the.withholding tax rate on all of these.things later on but there are a couple.of exceptions that you must understand.for instance when a resident company.owns more than twenty five percent share.in another company there when they pay.dividend the dividend will not be.subject to the eight percent withholding.tax however when the company owes less.than 25 percent in the company then when.they pay dividend eight percent will be.withhold on the dividend in relation to.that as a widow the tax so there's a.question actually that the examiner and.actually when it comes to dealing with.that so for instance the shareholders.are considering up buying shares in a.company when they are considering buying.shares like 50 percent or buying yeah.they are costly by 15 percent.so for tax purposes advise them what are.you buying 50 percent or what they.should do now if they should buy 50.percent it means that what am i reversed.they make there is a tax consequences.that he must watch pay for the receipts.that they are having on that investment.so even if I 50% share it means that.since it is less than 15% they are.supposed less than 25% when the.dividends are paid do we hold each.percent on that dividend however if we.buy more than 25% then certainly we are.escaped from there and we were not going.to be paying that withholding tax for.residence companies in relation to that.so these things that we listed here.there are a couple of assertions about.them and we'll be looking at them as we.continue with a discussion in that case.now there is no amount set as a trash.chute.limiting that we total tax in respect of.the any of the above listed other than.payments of lotto winnings in which is.there will be no tax withheld where the.amounts payable does not exceed two.thousand five hundred and ninety two so.for lotto winnings not three winning.sorry if you are making payments and the.amount is less than two thousand five.hundred ninety two there will not be any.withholding tax but other ones it will.be withholding tax on them in relation.to that but there is also an exclusion.from these kind of returns now remember.one of the things that an Act has been a.law has been passed by Parliament and.has been included in the act in the.first act of Ghana.that's all investors who invest in one.discrete one Factory whatever dividend.interest or income they will be.receiving is exempted from tax okay so.even though that is an income from.investments you don't charge any.withholding tax on it and that is a.principle you must understand so let's.look at a couple of exclusions of items.from the withholding tax number one so.let me pick and highlight that so we.were looking at this exclusions.exclusions exclusions their application.the obligation to be no tax from returns.on investments does not.does not apply to the following does not.apply to the following 1 payments that.are subject to withholding tax and that.implements income so any payments that.are subject withholding tax and the.employment income you don't we we told.any tax on them.so for instance when we are determining.the income tax liabilities and give.people bonus like there is a condition.as far as the person is a junior staff.and the salary doesn't exceed in the.2500 no 1000 $18,000 it is per year in.that case I want to be careful about.that yeah I think $18,000 it is per year.then it means that we have to add the.effect if it exceeds that we have to.added the excess back to his income in.relation to the show but then as far as.it is less than that in relation to that.and we are not going to be looking at.the withholding tax in that case to the.payment by an individual unless the.payment is made by the individual in.conducting business so if I am making a.payment let's say I rent an apartment.for my private residence and I'm paying.the landlord my rent.I can't works say I'm withholding tax.because I'm an individual however if I.am renting it to rent do a business then.I may withhold tax on the amount that.I'm paying in relation to that interest.paid to a resident financial institution.definitely there is also exempted and.then payments that are exams amounts.like I mentioned there are certain.payment that are traditionally exams.amount and we are not supposed to look.at them in the light of any thing about.withholding tax then there is also.something that you must understand the.Act another provision of section 1 1 5.does requires all patients including.individual conducting business.to withhold starts on payments they make.in respect on returns from investments.so whatever obtained as far as me a.business or individual in a business we.are required to what we hold stacks on.the payments that we are making as far.as it is a returns on investments in.relation to that then the next slide we.want to look at is withholding tax on.payment of services fee with a source in.Ghana to a resident individual so an.individual render as a service to us and.we have paid that individual right and.the source of the service is in Ghana.and we obtain that individual the.question we ask ourselves is what does.the access what does the tax law says.about that so let's look at what a tax.law says let's look at what it talks.about things they act under the.provision of subsection 1 of section one.one six requires a resident person to.withhold tax are the rates provided in.paragraph 8 of the first shadow where.that person pays a service fee with a.sourcing Ghana to another resident.individual so what are these service.fees one fees or allowances to a.resident director manager trustee or.board member of the company or trusts we.must read all tax so they are rendering.their services to us yes it is great.that they are rendering their service.there are services but whatever fee we.give there whatever allowance we give.them we must withhold what's tax on it.and we look at these tax rates later on.like I mentioned in relation to that.next one for part-time teaching.lecturing examining in ventilation or.Safari supervising an examination so.this one two part-time teachers we must.watch we don't tax on any payment that.we give them in relation to that as an.endorsement fee so maybe you become an.ambassador you are dosing and their.products and they give you some money.under that you the money that you are.supposed to give you you are required to.what.a tax in relation today it is for that.reason why a lot of individuals in.advanced car in advanced country where.there is a huge tax on some of these and.those men deal the design of to take the.money by the road I take an equity stake.in the business.instead I hope you get a concept so like.for instance in my son an endorsement.deal and it is say hundred thousand.dollars it is and the tax rates it's.humongous and the tax rate is somewhere.around the issue in relation to say.maybe 80 percent that means for the.hundred thousand dollars it is I'm going.to give fifty thousand dollars it is to.the government's so in order for me to.dodge that kind of tax I would just.start a company okay for that.endorsements feed are you pay me give it.to me as I stick in your company instead.because chances are when I have a stake.in the company I will not be receiving.dividends and I will not be paying as.much tax as I'm supposed to be paying in.relation to that but what I just said is.about tax planning okay what I've just.said is about tax planning and it's only.various individuals who really have.experts who are planning the attacks for.them that would be able to do some of.these things in relation to that but the.average so-called celebrity or what so.everybody called him he would just take.the money and pay a huge tax and just.work for the government in relation to.that next one as a commission to a.resident loader receiver or agent so.Commission to a lot to receive our.agents whatever commission we paid to.them it has to be a withholding tax on.that then commission to a sales or.conversing agents definitely where sales.person we are paying you we are supposed.to withhold some tax commission to an.insurance sales or conversing agents to.any other supplier of services or any.other works in relation to that here.also there are no threshold that we have.in relation to the limits to which we.have to charge or we don't have to.charge when it comes to services in.relation to that so we will say okay.and those meant fees below this.she says I'm dead from tax and those.rare things about this is this starts no.once is an endorsement visa semi since.we're going to be charging you're.withholding tax on it in relation to.that now the provision requires all.residents persons whether a company.trust partnership or an individual to.withhold tax on payments of service a.service fee with the source in the.country to a resident in the middle so.as far as what we are doing it's a.source in Ghana we are supposed to.withhold the tasks for the service that.they are rendering for us for the.payment we are giving them in return.then the next one which is actually the.crock of our topic is the issue in.relation to are we toting from the.supplier or the use of goods or the.supply of services or the supply of work.let me pick an analytics that's real.quick so a resident person so this is.where we are so a resident present other.than an individual shall withhold tax on.the gross amounts of a payment at the.range provided for in the first shadow.when that the person makes a payment to.another resident person now the gross.amounts because you gotta be careful.there anyone we are interested in the.cross amount is that but and other.things me coming so for instance the.service that I rendered for you the.value is a $10,000 less eagerness it is.$10,000 it is and but we charge nhi L.2.5% get fun 2.5 percent then we now get.it example value then we charge over in.5% for the vats in relation to that them.who get a tax invoice value that is what.we going to be giving out about what.that's what I'm going to be giving to.you but when you are now pay me you.withhold tax on not on the tangible.value that is the final figure bucks on.the gross amount which is the value for.the service which is the $10,000 the.reason is that.nhi L the get fund and in fact I'm gonna.be paying those a month I'm also in a.Glee taking those from you and paying.its to their Commissioner general and.you also take a withhold 8 percent or.three point seven percent or five.percent of 3.5% from my gross payments.of 10,000 in relation to that I believe.you are getting the concept if there are.any questions you can put it in the.comment box and I'll be answering all.your comments for you in relation to.that.all right next.okay so now for the supply the provision.of wax and services all of these but.this is this is the key thing you gotta.understand is the key thing let me.underline that the supplier of services.wax and gules where the contract exceeds.2000 currency points now 2000 currency.points is the same as $2,000 cities so.that is the trash hold that is the trash.hold but you gotta be careful here now.if it is a one-time transaction and it.is thousand five cities.you cannot withhold tax on a thousand.five because it is below the two.thousand currency coins but if I did.three different transactions I want you.to get this very well if during the year.and the consideration I did three.different transactions with you the.first one was thousand five you come.with all tax on it.the second one was thousand thousand you.can withhold tax on it but if you now.check cumulatively I have done how much.for you two thousand five hundred.so cumulatively you have to withhold.rush on what's that accumulative amounts.in relation to that so that is very very.important so anything that is going to.be now exceeding it the two thousand.then you are going to be once charging.the advance on it so if it is less than.two thousand and it's a one-time.transaction nopee but if there is a.consecutive or repeat such transactions.then cumulatively when it's exceeding.the two thousand then we are going to be.what we told in the tax on it and this.is something that tricks students a lot.and so you got to make sure you.understand this concept very well in.relation to that but in a one-time.transaction as far as it is below 2000.currency points no problem but if it is.a repetitive transactions and.cumulatively it exceeds the 2000.currency points then we have to be no.tax on the amounts as far as it is to.that same individual or to that same.company in the year and consideration so.that is what you have to understand when.we talk about.goods services and works now we move on.to withholding tax on rent income.withholding tax on rent income now I.gave you a glimpse of this earlier in.relation to the discussion but we're.gonna be taking it as well in relation.to that so listen to this carefully.a resident person who makes a payment to.another resident person in respect of.rental of residential or non-residential.premises shall withhold tax as an.investment income and the amount of tax.withheld shall be treated as a final.withholding tax now you see where are we.do it there are two things you gotta.understand he comes with all in tax we.are removed withholding tax on accounts.and and we are we told in touch that is.a final withholding tax in relation to.that so look at the first scenario we.are pulling up we are saying that if the.resident pressing makes payment to.another resident person in respect of.what rental of residential or.non-residential premises issue withhold.the tax as that is what an investment.returns and the amount withheld will be.treated as what a final tax meaning that.the president will not include it in a.stable income in relation to that the.personal included in the determination.of chattable income because the money.has been deducted in a case now let me.take the second one then I will now open.it up for you however where a resident.person makes payment to another resident.press in conducting a business of the.seal or legend of a residential or.non-residential premises the payments.shall be treated as a payment for the.supply of services and not as a payment.on investment return and tax shall be.withheld accordingly now what do we mean.by that.now what do we mean by that so there are.two things when it comes to rent income.here and let me explain this if we are.renting from a company or an individual.whose business is that they have built.properties and the arrangement out then.for such people when we have paid them.the rental income what we would what.would we do we watch withhold tax okay.we withhold tax on the payment that we.are giving them now if we withhold us on.the payment that we are giving them they.would treat it as a final accounting.others and revenue to them it was still.included in their income so that's kind.of payments we give to them is not.treated as or to find out tax because.they would be including everything again.in their income tax in relation India.today will income for the year however.if the person is not in the business of.renting listen to this carefully if the.person is not in the business of renting.and the person has just built a house.and has a property and we are just.renting it from the person what we will.do then is that we will have to watch.withhold the tax on their on that.person's revenue so is a one-time.payment and whoo-ho the tax and in that.case it's a final touch because we are.treating that presence on as words and.returns on all investments I believe you.are getting the two and that fencing.will no more have to go and file any tax.returns because we've already deducted.it but the sweet spot is that many a.time what happens is that the landlord.will be saying that they will not.because if you rented at the property.and it is like say twenty thousand.dollars and we told in tax they say.eight percent it means you will deduct.eight percent of the twenty thousand.dollars in relation to that now what you.tell you is that they would then still.one year twenty thousand dollars so you.you paid me a $20,000 then you pay the a.tie its percent on the twenty thousand.dollars so they're professional general.and they don't care if you don't do it's.another company would do which and you.come for the property in relation to.that that is just a side to but what we.are saying is that if you are renting.from somebody who is in the business of.renting you withhold tax and they are.income you know be treated as owed a.final withholding tax they will still be.treating and they will still be to sue.be part of their general income part of.their profit but if we are renting from.somebody who is not in the business of.renting then that's money we give to the.person is to be referred to us or an.investment income what there is in the.tags that we withheld shall be treated.as words and final withholding tax I.believe you get a concept it's very very.important for you to get the difference.between the two in relation to that then.to my favorite area and that is gonna be.the issue about crunch profit branch.profit now one of the things you gotta.understand is that when companies.international or multinational companies.want to establish or want to expand.their businesses let's say in Ghana they.have various options so for tax purposes.they may establish a separate legal.entity and when they establish a.separate legal entity you have to.register it with a commissioner general.they have to pay stamp duty on their on.their stated capita they have to pay.corporate taxes and all of that in.relation to that so there are some times.when they would not register it as was a.separate legal entity on it or rather.they register it as was a branch in.Ghana which will be seen except a minute.establishments so that they would use it.to run the operations here in Ghana.now when they are having that branch.running their operations here in Ghana.they are going to be making profits and.so at the end of the day they would want.to repatriate the profit outside through.their parents company to their parents.country.so the first thing we then ask ourselves.is how do we charge the tax on that.branch profit after tax so after they've.paid a corporate stocks available in a.profit I'm going to be withholding and.repatriating we have to withhold attacks.of what 8% on this that is a concept.about dealing with a branch profit after.tax in relation to them if it is a.separate legal entity here in Ghana.there are various laws we rose at and.for those of you doing advanced taxation.I believe that you understand this if we.are doing principle of Taxation you.don't need like branch profit and this.kind of things but at first as a student.you need that and I know you understand.how these things work.so let's go branch profit a non-resident.person who carries on business in Ghana.through a permanent establishment and.who has and repatriated profits shall.pay tax on the repertory net profit for.a basis year ended within the year of.what assessments now the tax withheld.shall be a final tax on the gross.amounts of the and repatriated profit.and paid to the Commissioner General in.accordance with words they reach.specified with a paragraph eight in the.fashion or like I said we will look at.that later on but a rate is just eight.percent we're currently we're in in any.particular year a permanent.establishment incur losses.the Lord shall be carried forward in.accordance with relevant section of.their acts in accordance we really mark.sections of the act so let's look at an.illustration here they take a.highlighter that will enable me to be.able to show you a couple of things here.so that's kind of an illustration here.on the branch profit so what do we have.here we see that XYZ company XY said.Ghana branch declares a profit after tax.of two million Ghana cities in 2016 so.the property they are declaring is worth.two million Ghana cities in 2016 year of.assessments so if that is they are.profits of the tax to Malaga a cities.want to be there with owning tax.simple 8% on that's two million dollar.city so we charge 8% on this two million.ten cities and that gives us what.160,000 grand as it is and this will be.paid to the commissioner general in.relation to that so that's the first.example in the language we told in touch.for branch profits let's look at another.example as well where there are other.things that we need to deal with so if.you have any questions you comment below.arrive with your questions I'll be very.much excited to answer all of your.questions for you so let's look at.question 2 - let me annotates take this.let's see now the question 2 is quite.involved in a little bit so follow me.very well about a question - was.supposed to be touching my eyes and this.Cunha Myers I'm just in the room so no.coronavirus here so let's go X Y Zed.gonna branch declared a loss so I want.you to follow this workings we are doing.here and loss of $500,000 cities in 2017.year of assessments in it retains which.was confirmed by the Commissioner.general so for the year 2017 incurred a.loss of how much $500,000 cities and the.Commissioner general confirmed it XYZ.limited submitted it returns for 2018 of.assessment in March 2019 and below are.asteroids from their returns so below.Estridge from their returns so what do.we see net profits where the account is.three million Ghana Cedis depreciation.is fifteen thousand five hundred fifty.gonna cities then they agreed capital.allowance.for fourteen thousand eight hundred and.fifty thousand now you know when we are.dealing with companies depreciation what.do we do we add it back to their profit.and then we will less work capital.allowance because the tax authority or.the commissioner general has no no.depreciation today so the depreciation.would be disallowed and she has to be.handed back to the profit and then we.subtract the chargeable sorry the.capital allowance they will not get a.charge of all income on that chargeable.income we would charge a tax of 25% we.were less than tax 25% from the general.income and now give us the profits of.the tax at the end of the day and then.on that profits of the tax we now.compute 8 percent of it all right so.enough of the talking let's just look at.how we present the solution in relation.to that and for reference purposes this.question is from the practice mode by.the gunner revenue or the Commissioner.general of the gunner Revenue Authority.so for reference purposes make sure that.I give respect to whom respect is due so.this question it's from that document so.2017 year of assessment what do we see.here internal media of assessment there.will be no branch profits so because.they actually made a loss of hundred.thousand dollars it is however the loss.can be carried forward and deducted from.the profit in 2018 he can also carry.forward losses for a period of five.years in that case depending on the.agreement they have with the tax.authority or the regulatory bodies so.let's see what happened in 2018 so in.2018 there McCleary the profits of 3.million gallons it is and then I told.you that we have to watch our back they.depreciate issues so we advocate the.depreciation so when we are back the.depreciation we are now going to have.three million and fifteen thousand five.eleven fifty three million and fifteen.thousand five hundred and fifty Ghana.Cedis then they agreed capital allowance.we'll be deducted okay.they agreed capital hours will be.deducted so that we will arrive at the.adjusted profit and I just had prophets.who become three million seven hundred.thousand three million and civilian read.Tennyson is three million and.Sevierville Tennessee days so in the.year 2017 they made a loss of after.eight thousand now in the year two.thousand eight in the mirror profits of.three million and seven thousand as they.adjusted profit so no three million and.severe they're gonna cities that we can.prove in a figure so what do we do we.can less their loss of 2017 from this.profit so we will less the loss brought.forward or five hundred thousand all.right we let the loss work for head of.five hundred thousand and then we'll be.left with a duster net profits of two.thousand five hundred two million five.hundred thousand and severe and we're.gonna cities and that would be the.adjusted net profits so on this net.profit the branch rupee attacks at the.rate of 25 percent so the standard tax.rate of 25 percent will be applied on on.that particular figure in relation to.that so we apply the tax rates on that.and the times that they are going to be.paying for the year is going to be worth.six hundred and twenty five thousand one.hundred and seventy five so 25% of two.million five hundred thousand and.civilian pet Ghana Cedis Ruby $625 were.wider than seventy-five kinda citizen so.when we now deduct that stacks from.their adjusted net profit we now get the.net profits of the tax for the year 2018.and this is our net profit after tax.net profit after tax I getting a concept.net profit after tax 1 million eight.hundred and seventy five thousand five.hundred twenty five Kanna cities so on.this net profit which is the branch.profit after tax.we will now charge a withholding tax of.what eight percent I get in a concept we.will now charge a withholding tax of.eight percent so we take eight percent.of that particular figure that we had.here which is the profit for the year.and so eight percent on that and that is.what leads us to this particular figure.that will be given to the Commissioner.general and that is 150000 and 42 gallon.cities one hundred and fifty thousand.and forty two gonna say this so that is.what you have to understand when we talk.about the issue in relation to branch.profit remember the first scenario was.direct it was straight up we have to.think about anything we just went ahead.and we looked at it in relation to that.but the second one had losses from a.loss brought forward and so remember.that we added a depreciation back we.less the capital allowance we less the.loss brought forward so assuming we less.their loss and the loss was not able to.even cover up all the adjusted profits.that means in 2019 also we in 2018 year.of assessment also we wouldn't have had.any profits in relation to that okay.because the most will be carried forward.continuously in that case so that is.also how we do with the withholding tax.on branch profits so if you have any.questions on clarity or whatever it is.put it in the comment box right so let.me think of all these and then let's.look at the next slide.you.then the next thing here is withholding.tax on petroleum operations this one is.also known for level 2 students so level.2 students a variety principle of.Taxation this particular one here isn't.for you in relation to that but level 3.students it's something that you need to.be looking out for in that case.so whatever payments that are made to.contractors and subcontractors under the.tax act sorry.whatever payment that are made to.contracted and subcontractors we are.supposed to withhold tax when making any.payments to them in relation to that and.the rule is very simple we will look at.like I said the ratios or their rates.very well in relation to that mining and.mineral operations also the same thing a.company that conducts a mineral and.mining operation shall withhold us under.any section of the earth under the.relevant section of the earth a company.that contacts a mineral operation shall.we notice at a rate provided you look at.all of these this does not apply to the.following payments made by individuals.unless made in conducting a business.payments made by the holder of a.small-scale mining license to a Libra.with respects to winnings from the area.covered by the lenses or payments.received by the holder of a large mining.lease in relation to that so these are.also what we must understand when it.comes to dealing with the issue about.withholding tax for mining and mineral.oppressions so any questions for me.please any questions for me I'm gonna be.conclude.our discussion today here that's the.part one of the withholding tax and God.willing tomorrow we're going to be.continuing with the issue in relation to.payments to non-residents payment to.residents and other obligations then I.will look at the various rates that we.need to look out for when it comes to.dealing with the issue about withholding.taxes so if there are any questions you.have you know what to do for them in the.comment box and I'm going to be reading.all of your comments in relation to that.so if you have any questions I'm here to.answer any question in the next few.minutes and I will be signing off in.relation to that so let's see if there.are some comments yeah okay so I see a.question from Harlem Hussain now in case.I don't mention your name well please.forgive me okay.Harlem Hussain said please in the.earlier example I can see that we.calculated two different taxes 25% and.8% yes the 25% is the corporate tax and.then the 8% is the withholding tax I got.in the idea so that 25% is the corporate.tax now when they are supposed to be it.because of the business that I have done.but because they are branch and the.profit to be repatriated we need to.withhold attacks of 8% as well on their.profits of the tax which is what will be.repatriated also to the commissioner.general so one is their corporate stocks.the 8% is the withholding tax on the.branch profits in that case because the.branch profit of the ties is what they.will be repatriated so Hallam Hussain I.believe you get an explanation in.relation to that any other comments.any other comments for me so like I said.I'll be concluding here today on the.stream for withholding tax this is part.1 and God willing tomorrow we will be.continuing with a part 2 of this now for.those of you who are doing principle of.tax and advance taxation today I did a.live stream on YouTube talking about.corporate tax liabilities that one too I.did part one so after watching this.stream you can go to my YouTube channel.and we'll watch that video as well and.remember to subscribe to the channel and.continue to share the video so that if I.go live with contents like this you will.be the first person to be notified and.share the video as well with your.friends your colleagues your loved ones.in the offices and only what's or.platforms on your Facebook pages.share its lens to reach as much students.as possible so that we can together help.each other right because we understand.that many of you are studying on there.on your own and that is why I need to.come your way and provide you with some.assistance and answer any questions that.you are having as you prepare for your.examination ok so I see another comments.let's see it alright hollom who same.said yeah thanks ok all right you're.welcome.okay so thank you very much for joining.the stream today very much excited for.coming your way every day in order to.assist you to prepare well for your.examination my objective as always is to.provide you with you with what contents.on various objects on various topics so.that it can prepare well for the.examination that is my objective that is.my desire that is my ultimate goal in.return all I want you to do for me is to.study very very well for the exams and.as you study another thing I want you to.do is to share the video all right.subscribe to the channel my youtube.channel and follow me as well on.Facebook every single day 4:30 p.m. I'll.be live on Facebook and sorry on YouTube.I'll be teaching on YouTube and then at.6 p.m. I'll be live here on Facebook and.also will be teaching fro so from 6 p.m..to 7 p.m..usually I'll be live on Facebook here.and I'll be teaching and I'll be.answering your questions as well for you.in relation to that ok so I see a.question from miles green Mouse green.said please in respect of 2000 currency.points how do they trace that a.virtually pitches boost relatively today.to that figure so that's you will have.to pay the withholding tax.he has cumulatively to that figure in.the year of assessment it should exceed.2000 so if it is exactly 2000 you may be.exempted okay sorry.so if it's exactly 2000 he may be.exempted okay so Mouse green if it's.exactly 2000 it may be exempted because.it should exceed 2000 but if the hits.2000 Pepe page it will be exempted in.relation to that so Mouse green that is.the answer to your question I think you.you were commenting that I should answer.your question before living so I believe.you you get a concept.all right so that is it about that.all the best now remember coronavirus is.still here and Ghana as of today we have.close to is it 3,100 cases or three.thousand and ninety three or so whatever.but yeah we the case is arising so.please make sure you take care of a so.when you go out to make sure your way or.no smarts or your face box or whatever.it is make sure you sanitize your hands.regularly and most importantly make sure.you wash your hands also under running.water but in the midst of all of these.please make sure that you don't stop.learning you don't stop advancing.yourself because at the end of the day.at the end of the day your advancement.is what is required in order for you to.win in this period of the coronavirus.okay so you make sure that you take care.of that well as Green said and please I.want to know who actually softens the.withholding tax is it a bio de cèlle in.the is the seller who suffers the.withholding tax so if I I bought from.you and I am paying you right and I'm.supposed to pay you $100,000 I would pay.you all the hundred thousand dollars I.have to withhold a percentage based on.whatever I reach of the same thing that.we are using whether it is food services.away so you will received a hundred.thousand that is the value of the goods.the gross amount of the fruits you.receive less than a hundred thousand so.it is the seller who pays for that in.relation to but you will also be.charging me facts so I am the buyer I'm.going to be being in caring for month I.will be looking at what later on as we.continue with our discussion so once the.buyers office departs the seller hoses.of.the issue about without in tax in.relation to that in in a case both are.remitted to the commissioner general in.relation to that so my screen that is.the idea about that.so thank you very much for joining the.stream mouse grainy realm on youtube.with me and you jump on the stream as.well here thank you very much so.continue to share the stream with others.and let's be able to reach as much.people as possible.I'll meet you our same time God willing.tomorrow 4:30 p.m. on YouTube as we.continue with corporate tax liabilities.and 6 p.m. here on Facebook as we look.at the part 2 of the withholding tax.administration all the best take care of.us all stay safe and stay blessed.you.

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How do I fill out 2016 ITR form?

First of all you must know about all of your sources of income. In Indian Income Tax Act there are multiple forms for different types of sources of Income. If you have only salary & other source of income you can fill ITR-1 by registering your PAN on e-Filing Home Page, Income Tax Department, Government of India after registration you have to login & select option fill ITR online in this case you have to select ITR-1 for salary, house property & other source income. if you have income from business & profession and not maintaining books & also not mandatory to prepare books & total turnover in business less than 1 Crores & want to show profit more than 8% & if you are a professional and not required to make books want to show profit more than 50% of receipts than you can use online quick e-filling form ITR-4S i.s. for presumptive business income. for other source of income there are several forms according to source of income download Excel utility or JAVA utility form e-Filing Home Page, Income Tax Department, Government of India fill & upload after login to your account. Prerequisite before E-filling. Last year return copy (if available) Bank Account number with IFSC Code. Form 16/16A (if Available) Saving Details / Deduction Slips LIC,PPF, etc. Interest Statement from Banks or Others Profit & Loss Account, Balance Sheet, Tax Audit Report only if filling ITR-4, ITR-5, ITR-6, ITR-7. hope this will help you in case any query please let me know.

How do I fill out a CLAT 2019 application form?

How do I fill out the college preference form of the CLAT 2019? If you are AIR 1 and eligible for admission to all 21 NLUs, which one would you prefer? That is your first choice. Your first choice is not available. Out of the remaining 20, you are eligible for all 20. Which one will you prefer? That is your second choice. Your second choice is not available. Out of the remaining 19, you are eligible for all 19. Which one will you prefer? That is your third choice. Repeat the process till you have ranked all 21 NLUs. All the best.

How can I fill out the BITSAT Application Form 2019?

Hi dear First You have To sign Up Registration On BITSAT official website, and then fill up all of requirement they have to Know after registration successfully you have to fill login detail on the official website to process application form for different course you have to become eligible , for more detail all about you can Click Here

How much tax is taken out of my paycheck in DC?

If you are in the U.S. each deduction for taxes is itemized. that way you know how much you actually you are paying this year and can use the tax code to get more back

How do I fill out the NEET 2019 application form?

Though the procedure is same as last earlier only the dates has been changed (tentative) yet to be announced by cbse u can fill form in October for the exam of February and in March for the exam of may if u r not satisfied with ur previous performance. All the best

How much taxes do DC Take out your check?

About the only way I know is to claim fewer deductions than you are actually entitled to on your W-4 form. You will pay more each week, but you probably will get a refund at the end of the year or at least you won’t owe quite as much.

How can I fill out the COMEDK 2019 application form?

Go to homepage of COMEDK go to www. Comedk. org. in. then go register and after getting registered u will get a application number then u can proceed in the application form.

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