Debates of 21 Dec 2009

MADAM SPEAKER
PRAYERS 11 a.m.
VOTES AND PROCEEDINGS AND THE OFFICIAL REPORT 11 a.m.
Madam Speaker 11 a.m.
Hon Members, we have Correction of Votes and Proceedings of Friday, 18th December 2009, but because of constraints of time, I would like to ask if anybody has a correction to make instead of going through every page. We need to rise before two o'clock. That is how we intend to do it.
Mr. Frederick Opare-Ansah 11 a.m.
Madam Speaker, on page 18, item (iii), where it says:
“The mechanisms and measures referred to in section 5 instituted
. . . ”
The Question that was put was actually without the word “instituted”. The First Deputy Speaker made the recommen- dation and the House agreed to omit the word “instituted”. So if “instituted” could be deleted.
Madam Speaker 11 a.m.
In clause 1 (iii)?
Mr. Opare-Ansah 11 a.m.
Madam Speaker, in clause 1 (iii). So it should read:
“The mechanisms and measures referred to in section 5 shall not have the capability . . . ”
Madam Speaker 11 a.m.
Thank you.

Any other correction so that we do it quickly?

Maj. (Dr.) (Alhaji) Mustapha Ahmed (retd): Madam Speaker, on page 7, where we have “The following Hon Members were absent”, my name is captured there as being absent. Madam Speaker, I was here and I would like the Table Office to take note and amend the Votes and Proceedings.
Madam Speaker 11 a.m.
We all know you but if you mention your name, would it not be easier?
Maj. (Dr.) (Alhaji) Ahmed (retd.): Madam Speaker, on page 7, item 4, number 2, “Ahmed, Mustapha Maj [retd]) (Dr.) (Alh)”.
Madam Speaker 11 a.m.
Thank you.
Mr. Justice Joe Appiah 11 a.m.
Madam Speaker, on page 2, number 55, my name is Appiah, Justice Joe (Ablekuma North)”. Madam Speaker, I am 50 years today. [Laughter.]
Madam Speaker 11 a.m.
Hon Member, you are half a century old. Congratulations!
Mr. Appiah 11 a.m.
Thank you, Madam Speaker.
Prof. (Emeritus) S. K. Amoako 11 a.m.
Madam Speaker, on page 8, under number
10.
“The Member for Lawra/Nandom and Deputy Minority Leader, Hon Ambrose P. Dery, drew the attention of the House, . . .” A word is missing -- “. . . to remark allegedly . . .” So we should put in the word “to”.
Dr. Kojo Appiah-Kubi 11 a.m.
Madam Speaker, my name is Hon Dr. Appiah-
Kubi. I was present last Friday but my name has been captured among the list of those Hon Members who were absent.
Madam Speaker 11 a.m.
What page?
Dr. Appiah-Kubi 11 a.m.
Page 7, number 4.
Madam Speaker 11 a.m.
Any other correc- tions? [Pause.]
Hon Members, the Votes and Pro- ceedings of Friday, 18th December, 2009 as corrected, is adopted as the true record of proceedings.
Hon Leader, are we going to correct the Official Report today?
Mr. A. S. K. Bagbin 11 a.m.
Madam
Speaker, no, please. I think that we should defer that to the next Meeting and then we go straight to -- If Madam Speaker has not admitted any Statements, we go straight to Public Business and lay some Papers.
Madam Speaker 11 a.m.
Item 4 -- Laying of Papers. The following Papers should be laid by the Chairman of the Committee.
Item 4 (a)?
Mr. Bagbin 11 a.m.
Madam Speaker, I have just been told that the Papers are not ready, so we move on to the heart of the matter for today, which is the Ghana Revenue Authority Bill, motion number 5.
Madam Speaker 11 a.m.
Hon Members, we take motion number 5, Ghana Revenue Authority Bill, 2009. The Hon Minister may move the motion numbered 5.
Mr. Bagbin 11 a.m.
Madam Speaker, the Hon Minister for Finance and Economic Planning is caught up in some very urgent matters for and on behalf of this House and therefore, has mandated his Deputy to come and move the motion on his behalf.
So I am seeking your permission and the indulgence of my Hon Colleagues to permit the Hon Deputy Minister, in the person of Mr. Seth Terkpeh to move the motion on behalf of the Hon Minister for Finance and Economic Planning.
Madam Speaker 11 a.m.
It is permitted. Hon Deputy Minister, can you move motion number 5?
BILLS -- SECOND READING 11:10 a.m.
Papa Owusu-Ankomah (NPP -- Sekondi) 11:20 a.m.
Thank you very much, Madam Speaker, for giving me the opportunity to contribute to this debate.
Madam Speaker, in every human institution, we are worried about change, particularly in a situation where we have had some set views about certain matters for a very long time. I must say that, at first brush glance, when this Bill was laid before the House and it was considered in Committee, I was also apprehensive because the fact is, we have known the Customs, Excise and Preventive Service (CEPS), we have known the Internal Revenue Service (IRS), we have known the Value Added (VAT) Tax Service. Then we would be asking ourselves, how can these three very, very big tax institutions come under one administration?
However, through discussions, I personally came to the conclusion that, it
Papa Owusu-Ankomah (NPP -- Sekondi) 11:20 a.m.


is not a new thing. It is a process that has been going on for a while, which has led to this recent state of affairs.

Madam Speaker, we are looking at an Authority which will be in charge of domestic revenue and customs, which from all indications, will promote better cohesion and co-ordination than we have at present. And Madam Speaker, with your permission, I would refer to some of the observations that were made, page 15, the penultimate paragraph of your Committee's Report:

“The Committee was informed that upon the passage of the Bill and completion of the intended reforms, the organization and operations of VAT Service and IRS will be integrated into domestic tax administration, while Customs will stand as a division of the Authority. There will be a third division to provide support services to all divisions within the Authority.”

Madam Speaker, at the Committee level, we had the benefit of addressing or listening to the concerns of the labour unions of these tax agencies. Madam Speaker, it appeared as if their concerns also had to do with the management of human resources. They were worried that with this Authority, the right of labour to engage in negotiations will be undermined. But having carefully discussed matters with them, we allayed their fears. And even some of the amendments that the Committee has proposed will be addressing some of these concerns.

I believe the time has come for us, as a nation, in terms of moving ahead with our developmental agenda, to be prepared to embrace certain changes particularly when it affects, let us say, the bureaucracy. I have said that in a country such as ours,
Papa Owusu-Ankomah (NPP -- Sekondi) 11:20 a.m.


we may change the administration, that is the political administration, but if we are not careful, we will just be recycling.

It is just like a vehicle and a driver. If the vehicle which is supposed to take us to a destination is not properly configured, it is not properly maintained, problems relating to vehicles are not solved, one can get the best of drivers, but one may not get to one's destination.

With these few remarks, Madam Speaker, I thank you for the opportunity.
Minister for Communications (Mr. Haruna Iddrisu) 11:20 a.m.
Madam Speaker, thank you very much for the opportunity to associate myself with the motion.
I wish to refer you to page number 2 of your Committee's Report and seek your indulgence to read from the memorandum to the Bill, item 1:
“. . . the fragmentation of the domestic tax administration between the Value Added Tax Service and the Internal Revenue Service which results in the duplication of functions, high compliance cost for taxpayers, ineffective compliance strategies and excessive but wasted results.”
Madam Speaker, from the submission of Budget Statements, even if you do an analysis of the last debate, the last ten years, shortfalls in revenues have always been attributed to the inability of Government to keep faith even with the Appropriation Act, and more importantly, to undertake a number of development projects.
By the adoption of this motion, we
Minister for Communications (Mr. Haruna Iddrisu) 11:20 a.m.


will be contributing to the establishment of a comprehensive domestic tax system. I am particularly happy to note from the Hon Deputy Minister for Finance and Economic Planning that, at least, an electronic platform will be introduced to assist the Ghana Revenue Authority in the execution of its duties. Only a few weeks ago, one of our Hon Colleagues was complaining about the process and procedure even in completing our tax processes; the number of forms you have to fill, the number of individuals you have to pass through.

I am also particularly happy to note that under the E-Ghana project, the Government of Ghana, through the Ministry of Communications has signed a US$59-million contract with GCNet to undertake the automation of the revenue agencies under a private-public partnership initiative of government. I believe that they will be making an enormous contribution to improve tax collection and tax administration generally in our country.

One of the major issues we should avert our minds to will be how to address the leakages, plug the leakages generally in our tax administration system. It is not the question of introducing new taxes; but widening the tax net itself can bring some additional benefits to Government.

I believe that when the Ghana Revenue Authority Bill is passed - and fortunately, even under the custom procedure, I am reliably informed that GCNet is already working in some angle by way of destination inspection. So, that will strengthen the link between the IRS, the VAT Service and the Customs Service.

Madam Speaker, it is also important to note -- and I refer you again to the very paragraph I quoted -- that the lack of a strong unified headquarters to support and manage the operations of the domestic tax administration and the customs service has

also been identified as a problem. I believe that when we get the Ghana Revenue Authority established --

Madam Speaker, I also recall with some satisfaction, that Hon P. C. Appiah-Ofori was dealing with this issue of tax evasion. And it remains a major problem in our country. I think that we have to deal with how people avoid or evade the payment of taxes. By this institutional establishment, we should be seeking to improve generally on our tax administra-tion.

With these few comments, Madam Speaker, I associate myself with the motion.
Mr. P. C. Appiah-Ofori (Asikuma/ Odoben/Brakwa) 11:20 a.m.
Thank you, Madam Speaker, for giving me this opportunity.
Madam Speaker, unfortunately, I vehemently oppose the adoption of this motion. I do not support it. And it should be thrown out.
Madam Speaker, if we give approval to this motion, we are laying foundation for the destruction of this country, because it does not solve problems of tax evasion, which incidentally, my good Friend was making reference to.
Madam Speaker, what I have come to know, since I became an Hon Member of Parliament is this: if a new Bill is introduced to be passed into law to replace an existing one, the purpose of the Bill is to correct the lapses in the previous law so that we have a perfect situation. This particular Bill fails in this direction. And I would like you to give me time to enable
me to demonstrate that to you and to the House.
Dr. Anthony A. Osei 11:30 a.m.
Mr. Speaker, on a point of order. I thought I just heard my Hon Senior Colleague saying he was part of a group allegedly engaged in a criminal activity. Because if the company was under-invoicing and he was the Chief Accountant, I do not know why he would be telling this House that he was part of the group. [Laughter.] Yes. Ten years is still -- [Interruptions.] No, he said he was part of the group. Madam Speaker, I heard that, he said he was part of a group engaged in under-invoicing. So I wanted to make sure I heard him correctly.
Madam Speaker 11:30 a.m.
Yes, Hon P. C. Appiah-Ofori?
Mr. Appiah-Ofori 11:30 a.m.
Madam Speaker, at all times, let us place national interest above personal interest. I want him to listen to me, to see if what I am saying is rubbish --
Madam Speaker 11:30 a.m.
Please, can you speak into the microphone?
Mr. Appiah-Ofori 11:30 a.m.
My plea is that he should pay attention to what I am saying. If at the end of the day, it is rubbish, you put it to vote, and if my submission is defeated, that is the end of it. So there is no need for that young man to get up to
Madam Speaker 11:30 a.m.
Hon Appiah-Ofori,
you said you were part of a group which was over-invoicing and under-invoicing?
Mr. Appiah-Ofori 11:30 a.m.
Madam Speaker, I did not say I was part of it; I said the company was in existence ten years before I was appointed a Chief Accountant.
Madam Speaker 11:30 a.m.
That is all?
Mr. Appiah-Ofori 11:30 a.m.
When I joined them, that is what I detected and I want it to be heard. The company was involved in export of wood products. And in the wood industry, Madam Speaker, species are graded: grade 1, grade 2, grade 3, grade 4. If grade 1 was, say, US$2,000 per cubic metre, grade 2 would be US$1,600.00, grade 3 would be US$1,200 while grade 4 would be US$800 --
Madam Speaker, what happened before I became the Chief Accountant was that the company, when exporting goods -- lumber or logs -- which were of first grade, the export invoice would be treated as fourth grade. So the difference between first grade price of US$2,000 per cubic metre and fourth grade price amounting to over US$1,200 per cubic metre, multiplied by the quantity, would be kept in overseas account and only US$800 per cubic metre would be transferred to Ghana. So in this case, we were depleting our forests to buttress other people's economies.
Madam Speaker, this had been going on until it came to my notice, and it had been successful because the Customs officials condoned and connived in these irregularities. So if we are passing a new law, there must be provisions in the law to curb this. If we do not bring provisions in the law to curb this, it would continue unabated; and this law does not contain any provision that is aimed at curbing these malpractices.
Madam Speaker, another company was
also involved in import of raw materials for production of local goods and what the company also did was that, it would collect blank pro-forma invoices which would be filled in Ghana, and large sums of the money sent out of the country to pay for the goods. Madam Speaker, when the goods were being transported to Ghana, the accompanying invoice would be reduced by 80 per cent and therefore, duty payable on the goods were minimal. This had been going on with the connivance of Customs.
Madam Speaker, when this matter came to my notice, fortunately, Mr. Rawlings staged the 1981 coup and I booked an appointment to see him. I collected data; I did the accounts from ten years before I joined the company to determine the amount of money which the nation had lost through those improprieties.
When I went, he was shocked and referred the matter to the National Investigations Committee (NIC). That was investigated and the committee ordered the Chairman of the company to either repatriate what he had stolen or to be executed. He opted to bring the money and indeed, when the money came, some people around former President Rawlings shared it and declared only £36,000 --
Madam Speaker 11:30 a.m.
Let me take an objection.
Dr. A. A. Osei 11:30 a.m.
Madam Speaker, I thought we were debating the principles of this Bill and the Committee's Report. But my Hon Senior Colleague is talking about his exploits as an anti-corruption crusader. This is not what we are here for. I am not saying he has not done a good job, but he should spare us that and deal with the Bill. We know that he has done all of

that, but that is not what we are debating. We are not here to debate what Hon P. C. Appiah-Ofori has done to whoever was under-invoicing.
Mr. A. S. K. Bagbin 11:30 a.m.
Madam Speaker, my Hon Friend the anti-corruption crusader, Hon P. C. Appiah-Ofori has made very serious criminal allegations against people. He is talking about moneys that were brought which some people around Mr. Rawlings then shared. I do not know whether he has evidence here to prove it; if he has no evidence then he has to withdraw that statement, because they are serious allegations.
Madam Speaker 11:30 a.m.
Hon Appiah-Ofori
-- [Interruptions] Listen to me, Hon Member --
Mr. Appiah-Ofori 11:30 a.m.
Madam Speaker, I do not make false allegations --
Madam Speaker 11:30 a.m.
No, no. But who are the people? Can you prove it? If you cannot prove it, he says withdraw it and I think he is right.
Mr. Appiah-Ofori 11:30 a.m.
To withdraw what?
Madam Speaker 11:30 a.m.
You have imputed criminality to people; who are they?
Mr. Appiah-Ofori 11:30 a.m.
Madam Speaker, that the money was shared by the people around Mr. Rawlings? Madam Speaker, when this happened, I went to Mr.
Rawlings and -- [Interruptions] -- Let me talk.
Madam Speaker 11:30 a.m.
Well, before you come in, Hon Appiah-Ofori, under Order 127, we are debating the principles of the Bill, like your Hon Friend said. So all these matters are extraneous. First of all, that is my observation. But before I go on, Hon Majority Leader, you rose?
Mr. Bagbin 11:30 a.m.
Madam Speaker, I was insisting that if he has evidence here to prove the allegations, we would allow him to prove it and let it stay. If not, he has to withdraw it until he brings the evidence. That is the practice and that is the Standing Orders, because this is a very serious allegation on the floor of Parliament. He can talk it outside; do his politics outside and that kind of thing. But once he says it here, he must provide evidence.
Madam Speaker 11:30 a.m.
Hon Appiah- Ofori, what is your evidence? Have you got evidence here and now? Otherwise withdraw it until you can provide evidence.
Mr. Appiah-Ofori 11:30 a.m.
What do you want me to withdraw, Madam Spaker?
Madam Speaker 11:30 a.m.
Withdraw that some people have “chopped” moneys --
Mr. Appiah-Ofori 11:40 a.m.
Madam Speaker, I did the calculation to determine the money which has been siphoned off. It runs into millions of US dollars and pounds sterling and the money was brought and somebody “chopped” but only 36 thousand pound sterling, were declared as the money which had been repatriated.
Madam Speaker, when I opposed this I was dragged, arrested and dumped into the military guardroom. [Laughter.] Madam Speaker, these improprieties were first facilitated by Customs --
Madam Speaker 11:40 a.m.
Hon Member, I am not stopping you from debating the principles of the Bill, but you have made an allegation and if you do not have the evidence here and now, then I am asking you to withdraw it.
Mr. Appiah-Ofori 11:40 a.m.
Madam Speaker, to withdraw the sharing? [Laughter.] Madam Speaker, with due respect, I withdraw “they shared the money” but it happened. [Laughter.] Madam Speaker, I am talking to you. I am not here to look for anything from anybody. I was dumped into a military guardroom because of this. So I have withdrawn that. Let us make progress --
Madam Speaker 11:40 a.m.
So you have withdrawn that statement? Thank you very much. You may now discuss the principles of this Bill.
Mr. Appiah-Ofori 11:40 a.m.
But what I am saying is that, this improprieties ought to have been detected by Customs but because there were no laws governing such things, they went on unabated. So if today, we are replacing the existing laws, we must put in provisions that will curb these improprieties because they are still going on. [Interruption.]
Papa Owusu-Ankomah 11:40 a.m.
On a point of order. Madam Speaker , I rise on the basis that the Hon Member is misleading the House. Madam Speaker, he is talking about over-invoicing and under-invoicing and he said at that time there were no laws. Indeed, there have always been laws against under-invoicing and over invoicing. They are crimes. If despite the fact that we have laws and people commit crimes, it does not mean that there are no laws. So he should withdraw that statement. He is misleading the House.
Madam Speaker 11:40 a.m.
Hon Member, you heard your Hon Friend that there are laws?
Mr. Appiah-Ofori 11:40 a.m.
Madam Speaker, there were laws but they were not properly enforced. Is he all right?
Alhaji Sumani Abukari 11:40 a.m.
Madam Speaker, my Hon Colleague is still committing the same mistakes that he has been assisted to address. He has moved from ‘‘sharing” and “chopping” to accusing Customs.
Madam Speaker, we are not here to try Customs. We are trying to put in place a law that will assist us enhance our revenue collection. If he has anything against Customs, he should report to the Ministry of Finance and Economic Planning and let them take the appropriate action.
In any case, what he was asking to be done or to be placed in the law will not normally come in the law, it will come under the regulations which will come later. Madam Speaker, I think he ought not to accuse Customs in their absence because, I do not think that they are here to defend themselves and it is a reputable institution.
Madam Speaker 11:40 a.m.
Hon P.C. Appiah- Ofori, please, do not accuse people without evidence because you know in this House when you say a thing, you must back it and if you have not got the evidence, then do not say it here. This is a very serious House.
Mr. Appiah-Ofori 11:40 a.m.
Madam Speaker, with due respect to you, I will do exactly what you ask me to do.
Madam Speaker 11:40 a.m.
I thank you for doing that. So withdraw that allegation against Customs, then you can continue.
Mr. Appiah-Ofori 11:40 a.m.
Madam Speaker, this one is past. I said the laws were not adequate to prevent this. And so, if today, we are past a new law, we must bring in provisions that will curb these improprieties. That is what I am saying.
Madam Speaker 11:40 a.m.
That is all right but to say that Customs is conniving -
Mr. Appiah-Ofori 11:40 a.m.
Madam Speaker, but this is devoid of provisions that will prevent these malpractices which have been going on from time immemorial.
Madam Speaker 11:40 a.m.
That is not what they are objecting to. That Customs are conniving, that is the only thing. What you have just said is all right, that they should bring laws to enhance the operation.
Some Hon Members 11:40 a.m.
Withdraw.
Mr. Appiah-Ofori 11:40 a.m.
Withdraw what?
Madam Speaker 11:40 a.m.
Withdraw the allegations against Customs.
Mr. Appiah-Ofor 11:40 a.m.
Madam Speaker, all right, they are not conniving, but they sat down unconcerned for people to loot the country.
In fact, we want to generate more revenue and so, if there are some lapses in the system which will prevent them from generating revenue, do I not talk about these?
Madam Speaker 11:40 a.m.
Do not accuse any group of persons or a person who is not here.
Mr. Appiah-Ofori 11:40 a.m.
Madam Speaker, I will not accuse anybody. Madam Speaker,
Mr. Appiah-Ofori 11:40 a.m.


whatever you ask me to withdraw, I will withdraw.
Madam Speaker 11:40 a.m.
Thank you, Hon
Member. Carry on with the principles. You have only a few minutes left.
Mr. Appiah-Ofori 11:40 a.m.
Madam Speaker, it is because I have been punctuated all along, otherwise, I would have completed.
Madam Speaker, when I became a Member of Parliament, the Revenue Agencies Governing Board (RAGB) engaged my services to audit certain companies to enable RAGB establish their compliance with their tax liabilities. When I went, I found out that what some of the companies had been doing and continued to do was this preparing or charging VAT.
A company would use its own internal invoices to charge the VAT correctly. When it came to accounting for the money to the Government, t he company would then use the VAT invoice and reduce the selling price by 80 per cent. So the amount of money that would be generated for VAT was totally inadequate and this has been going on from time immemorial to the present time. Does the law we want to pass today make provision to curb this?
Coming to profit and loss account, the company will increase its operation cost, so it would end up with very little profit. So corporate tax that will accrue to the nation will also be minimal. These have been going on --
Madam Speaker 11:40 a.m.
Hon Members, we do not have much time today.
Mr. Joe Ghartey 11:50 a.m.
Madam Speaker, I greatly appreciate my Hon Friend's exposé on our customs law but I just want to remind him that there is an extensive law on customs and excise. And indeed, I do not think that perhaps, this is the place
Madam Speaker 11:50 a.m.
Hon P. C. Appiah- Ofori, discuss the principles of this particular Bill.
Mr. Appiah-Ofori 11:50 a.m.
Thank you Madam.
What I am trying to say here is that, we have areas where we do not have enough controls and through such lack of controls, we lose revenue. The object of the Bill is to generate more revenue and if there are lapses through which we lose income, we lose revenue, is it wrong for me to draw attention to it so that we try to look at the Bill and incorporate this into the Bill? Madam, am I wrong? --
Madam Speaker 11:50 a.m.
Hon P. C. Appiah- Ofori, you have two minutes left.
Mr. Appiah-Ofori 11:50 a.m.
Madam Speaker, so -- [Interruption.]
Dr. A. A. Osei 11:50 a.m.
Madam Speaker, he is misleading this House. He has the Bill. The object is not what he has stated. There is nothing here that says that we will get more revenue.
With respect, the purpose of this Bill is to establish the Ghana Revenue Authority to replace the IRS to provide a more integrated revenue agency. It did not say it is to collect more money. So he should

speak to the purpose.
Madam Speaker 11:50 a.m.
Hon P. C. Appiah- Ofori, you have one more minute remaining.
Mr. Appiah-Ofori 11:50 a.m.
Give me ten more minutes --
Madam Speaker 11:50 a.m.
You have one more minute to go. Wind up on the principle of this Bill.
Mr. Appiah-Ofori 11:50 a.m.
Give me ten more minutes, Madam.
The principles of this Bill are that -- maybe, I have not been understood well. What I am saying here is that, we lose revenue through fraud, we lose revenue through lack of controls and if we want to bring this money into the kitty, bring this money into the coffers of the Government so that the Government can access enough money to execute programmes and activities, which will improve quality of life of the people, then we have to come with the law that plugs the loopholes. If the laws we are going to pass do not plug the loopholes, we are wasting our time. We will pass this law and people will continue to defraud the State. At the end of the day, no government will be able to generate enough funds to execute the activities and programmes that will make life worth living for the people. Am I wrong to draw attention to this so that we do it properly? Madam, am I wrong? Aaaba! [Laughter.] --
Madam Speaker 11:50 a.m.
Wind up now.
Mr. Appiah-Ofori 11:50 a.m.
So what I am saying is that the private sector, the Indians, Lebanese and all those operating in this country are all involved in such fraudulent practices against the State -- [Interruption.]
Mr. Simon Osei 11:50 a.m.
Madam Speaker, my
Hon Colleague just used a word unknown to me and possibly to most of the Hon Members in the Chamber. And I want to know the meaning of Aaaba! and how it will be recorded in the Hansard.
Madam Speaker 11:50 a.m.
Yes, Hon Appiah- Ofori, how will the word “Aaaba! be recorded?
Mr. Appiah-Ofori 11:50 a.m.
Madam Speaker, all right, I withdraw the Aaaba! [Laughter.]
Madam Speaker 11:50 a.m.
Yes, last sentence for you, your time is up.
Mr. Appiah-Ofori 11:50 a.m.
Madam Speaker, because I cannot explain it, and in place of Aaaba! I will say oooh! Is it acceptable?
Mr. Bagbin 11:50 a.m.
Madam Speaker, we all enjoy the contributions of our Colleague, but I think this contribution is completely misdirected and it is not relevant to the subject matter of the debate. Therefore, it is out of order under Order 93 (4). We are talking about establishing an institution. This is not the law talking about the systems, the processes and procedures. This is the law talking about the establishment of the institution. So if you talk about the institution, its powers and functions and the rest, that will be relevant.
But if you talk about the nitty gritty of processes, mechanisms and systems, that law will come later on after we have
established the institutions; then you can make this contribution and it will be relevant so that we can plug the loopholes in establishing the systems, mechanisms, the processes and procedures. That law is not this one. So as of this time, the submissions are completely out of order.
Madam Speaker 11:50 a.m.
Hon Appiah-Ofori, I think your time is now up and he is right. The statement says that you must speak to the topic.
Mr. Appiah-Ofori 11:50 a.m.
Madam Speaker, all right, let me wind up. Will you allow me to wind up?
Madam Speaker 11:50 a.m.
I cannot hear you.
Mr. Appiah-Ofori 11:50 a.m.
Madam Speaker, all that I am saying is this, we are passing a law to replace an existing one. And the lapses in the past one could not be recognized and were not taken on board. So the shortcomings which had plagued this country and had deprived this country of earning enough revenue to manage the country is lost. So I am saying that unless such provisions are brought in to curb, to plug the loopholes, if we pass this law, we will achieve nothing for the country. So I want to call on everybody to support my amendment.
Thank you Madam; I have finished.
Madam Speaker 11:50 a.m.
We have had two from this side, on that side one more and then we move up.
Mr. Moses A. Asaga (NDC -- Nabdam) 11:50 a.m.
Thank you Madam Speaker. I think we are here to discuss the Ghana Revenue Authority Bill and not the law as Hon P. C Ofori-Appiah was alluding to.
Institutional re-arrangement has taken place in Ghana not for the first time. In 2001, there was the establishment of the
Mr. Moses A. Asaga (NDC -- Nabdam) 11:50 a.m.


Revenue Agency Board --
Madam Speaker 11:50 a.m.
Hon Member, you have five minutes.
Mr. Asaga 11:50 a.m.
Madam Speaker, and we have seen that consistently, there have been good performance of collection of revenue. In 2001, it was 17 per cent of GDP and in 2004, it came to 21.84 percentage of GDP. The purpose of this Bill is to continue to improve the management of revenue and in doing so, the Ghana Revenue Authority Board is supposed to harmonize domestic taxes between IRS and the VAT Secretariat.
Also in this Ghana Revenue Authority restructuring, we are trying to move away from a co-ordinating council position to an executive management position, where all the commissioners of the various revenue bodies would form an executive management which the Commissioner General will be able to take management decisions that would be holistic. To even strengthen the Revenue Authority, we decided that we should improve the membership of the Board, from nine to eleven.
This was done with the view that it will be able to get more private sector representatives into the Board because we know that the private sector are those who do business and it is their corporate taxes and VAT receipts that we do collect.
Also, it was agreed that we should have, at least, two women on the Board and I think that the new structure would actually help us to manage revenue collection.
On this note, I would ask Hon Members that we should vote for this new Ghana Revenue Authority Bill.
Madam Speaker 11:50 a.m.
Hon Members, this concludes the debate and I will now put the Question. [Interruptions.] We have two from both sides. Yes, the Leader, if you are going to contribute.
Mr. Kyei-Mensah-Bonsu 11:50 a.m.
Madam Speaker, I am not going to contribute but I just wanted to put in a special request, knowing that the Bill before us is a major one that is going to affect our nation's revenue generation. I know time is not on our side, but I will plead that you have two contributors from this side. I do not know whether somebody may want to speak from there, but if you can have two contributors, I believe they would be very brief. Because it is very, very important that we have time to debate the principles of this Bill.
Madam Speaker 11:50 a.m.
Hon Member, I have no objection except that we decided to finish up at 1.00 p.m. and if we do not finish with the Bill, then of course, we will still close. I was made to believe that at 1.00 p.m., I am closing the House. That is what I was made to believe, so if you think we should carry on then and stop in the middle and close at 1.00 p.m., because the Hon Leader told me that we will close at one o'clock.
Hon Leader, was I properly informed?
Mr. Bagbin 11:50 a.m.
That is so, Madam Speaker. We agreed that due to the nature of business today, we will try as much as possible to finish the very compelling urgent ones by 1.00 p.m. so that you could make your remarks and Leadership will make their remarks -- we should be out of this place by 2.00 p.m. And we decided to accept two contributors each but if Hon Kan-Dapaah, who worked with the revenue agencies and he is the Chairman of the Public Accounts Committee -- Hon

Madam Speaker, they are now over- stretching the requests and two more people have added their names to the request by Hon Kan-Dapaah, that is Hon Dr. Osei and Hon Hackman Owusu- Agyemang. So I think you may permit only Hon Kan-Dapaah to make a point. This is because he has some concerns he raised early on which should be captured here and the Hon Minister in winding up could say something about it.
Madam Speaker 11:50 a.m.
Hon Dr. Osei, I go according to what the Business Committee says. If you want us to carry on, we will.
Dr. A. A. Osei 11:50 a.m.
Madam Speaker, I was just seeking -- we were made to go to our constituencies to come back today for us to close at 1.00 p.m. But Madam Speaker, I am surprised because I do not know what agreement has been reached. But for Hon Members to have gone to their constituencies, only to come to debate this Bill and we are being asked to close at 1.00 p.m. --
Madam Speaker 11:50 a.m.
I am not sure whether we will finish this Bill today.
Dr. A. A. Osei 11:50 a.m.
I thought the main reason for coming back was to debate this Bill properly. It is a very important piece of legislation. I overheard our Hon Leader saying that whatever happens, we will close at 1.00 p.m. But Madam Speaker, we had to come back from our consti-tuencies --
Madam Speaker noon
But when you go
you will not come back again?
Dr. A. A. Osei noon
Madam Speaker, maybe, we can defer it to next year. Then
Madam Speaker noon
Hon Leaders, they
want to work all day and finish this, so we cannot close at one o'clock like you believe.
Mr. Bagbin noon
Madam Speaker, well, we are prepared to work all day or night; after all, on Friday we closed very late in the night. But we programmed -- because this one is extra time; extra time is not 45 minutes, you know that. We should have risen on Friday, so when you take extra time, you do not go 45 minutes again, making 90 minutes. So, it is based on that we decided on this, but if Hon Members say we should go 45, 45, we are all prepared for it as Leaders, but we thought -- [Some Hon Members: No! No!] -- No, you want injury time -- [Interruption] -- exactment!
Madam Speaker noon
Yes, Hon Hackman
Owusu-Agyemang.
Mr. Hackman Owusu-Agyemang noon
Madam Speaker, with the utmost of respect and with due respect to the Leaders of our Parliament, in my opinion, this is a fundamental shift in tax collection and putting together revenue in this country. It is so important that if we do not have the time today, and I agree that we may not do the whole day, then Madam Speaker, with the utmost of respect, I want to ask the Leadership to reconsider their stance so that we will take it when we come back from recess.
Truly, I personally will feel very aggrieved if I am not allowed to speak on this -- [Laughter] -- Bill. I am here for my people, and I do not believe in the
Madam Speaker noon
Yes, Hon Kyei- Mensah-Bonsu.
MR. FIRST DEPUTY SPEAKER
Mr. Kyei-Mensah-Bonsu noon
Mr. Speaker, as it has already been articulated, this Bill before us is a major piece of legislation that is going to help revenue mobilisation. And because it is a new enterprise, it is going to have serious repercussions on revenue mobilisation in the country, and for that reason, we should all be very clear in our minds what direction that this nation is heading to, which is why it is important to allow as many Hon Members as possible.
But as he said, we know that time is not on our side, which is why we decided to deal with only this Bill, that is Ghana Revenue Authority Bill, and to stand down the other Bills, which had been advertised. I am not too sure whether we can finish at 1.00 p.m., indeed, given the time now. It is not possible to finish at 1.00 p.m. But now that we are discussing the principles, it is important that we allow for serious investigation into what this is supposed to do for us, which is why I put in the plea that we allow, at least, two more Members
Mr. Albert Kan-Dapaah (NPP -- Afigya-Sekyere West) 12:10 p.m.
Mr. Speaker, let me say I am most grateful for your decision to relax the rules so that some of us could also speak on this very important Bill.
Mr. Speaker, tax policy and revenue administration reforms, are not new in this country. Mr. Speaker, the revenue agencies used to be part of the Civil Service. We had the Income Tax Department. Mr. Speaker, we also had the Customs and Excise Department. In 1984, there was a bold move as part of the Economic Recovery Programme (ERP), and the Income Tax Department and the Customs and Excise Department to remove both from the Civil Service.
Mr. Speaker, again, in 1998, there was yet another reform and the Revenue Agencies Governing Board, with single boards for Internal Revenue Service (IRS), Value Added Tax (VAT) and Customs, Excise and Preventive Service (CEPS) were introduced.
Mr. Speaker, it is important for us to remind ourselves as to what the Revenue Agencies Governing Board (RAGB) was set up to provide. Mr. Speaker, this in fact, is mentioned in the memorandum to this Bill. The RAGB Act was to provide supervision and coordination for the
revenue agencies and ensure effective, fair, efficient and optimum collection of taxes in the country.
Mr. Speaker, both reforms, the one which took away the revenue agencies from the Civil Service and the institution of the Revenue Agencies Governing Board were very, very necessary and if I may add, they achieved the desired purposes. I am not sure and Mr. Speaker, many experts in this area that I have spoken to, are also not sure whether this particular reform will achieve the intended purpose.
Mr. Speaker, the Ghana Revenue Authority Bill seeks to set up an Authority which will do two things -- provide a more integrated revenue agency for revenue collection and secondly, provide a holistic approach to tax administration. Mr. Speaker, these are no different from the objectives under the Revenue Agencies Governing Board, it is just the use of different words but at the end of the day, it is about the same things.
But what even worries me, Mr. Speaker, is the effect of this Bill. The effect of this Bill is that, we will now integrate the Internal Revenue Service (IRS) and Value Added Tax (VAT) and then you will retain the Customs, Excise and Preventive Service (CEPS). We will then do a vetting; we will bring together the integrated Internal Revenue Service (IRS) and VAT plus the CEPS and bring them under one umbrella, under one superstructure with one Chief Executive. That is where my worry is.
Mr. Speaker, this superstructure frightens me and indeed, it frightens so many other people. Why do we need such a superstructure, especially when the Revenue Agencies Governing Board can do exactly what this new superstructure is trying to do?

Mr. Speaker, the memorandum accompanying this Bill concedes that revenue generation improved tremen- dously under the Revenue Agencies Governing Board. It says that revenue improved from 17.1 per cent in 2001 up to about 21.8 per cent. In actual fact, Mr. Speaker, the correct figure should be over 27 per cent because by 2008, it was 27 per cent and not the 21 per cent that is being quoted here. So the Revenue Agencies Governing Board, to a very large extent, has been fairly successful. But now, we are being asked to do away with the Revenue Agencies Governing Board and come up with a superstructure.
Mr. Avedzi 12:10 p.m.
Mr.. Speaker, the statement made by the Hon Member is misleading. In fact, we invited the unions and associations of all the revenue agencies, the Committee met them and they all supported the idea of integration. In fact, it is even in the Report. So if he says that the staff are against the integration, it is not correct, it is misleading. They are in support of it.
Mr. First Deputy Speaker 12:10 p.m.
Hon Member, take that on board.
Mr Kan-Dapaah 12:10 p.m.
Mr.. Speaker, I certainly will not try to mislead the House on a subject as important as this. As I will concede at the end of my statement, I do not have a problem with this Bill but I think certain issues must come up. Mr. Speaker, some, a large number of people that --
Mr First Deputy Speaker 12:10 p.m.
Hon Member, you made a categorical statement that they are not happy and now the
Chairman of the Committee said they met these people that you are complaining about that they are not happy and they are not opposed to it and it is to that extent that you are misleading. And so, I say that you should take that on board because I do not want to go further to say that you should withdraw the Statement or do this thing. Take that on board because the Committee's Report captures those that you have met; at page 6 of the Committee's Report. So I just want you to take that on board so that the debate can flow.
Mr Kan-Dapaah 12:10 p.m.
Mr.. Speaker, I definitely cannot claim that I have spoken to all the workers. I said that the workers that I have spoken to, not all the workers, no but it was a --
Mr First Deputy Speaker 12:10 p.m.
Hon Member, the workers are represented by their leaders. The associations have leaders and therefore, if those who came and represented them and there is no other evidence before the Committee contradicting it, for now, what the Chairman of the Committee is telling us in their Report is what we have to work with
. Very well.
Mr Kan-Dapaah 12:10 p.m.
Mr.. Speaker, not only that, I was part of the group that met with the Finance Committee and I know that what the Chairman is saying is correct. I am not contradicting it, I am saying that I have also spoken to a number of workers in these institutions and that all those that I spoke to are not happy with it. I am not disputing what the Hon Chairman said, I associate myself with what the Chairman said. Mr. Speaker, the people that I have spoken to have said to me that they are not entirely happy and I think we need to take that into account.
Again, Mr. Speaker, this is not the

practice in the advanced countries and I do not understand why we are forcing it upon ourselves. We were told at the committee level that yes, this thing has worked successfully in some other countries. Countries that were mentioned were countries like Uganda. I did not hear of any developed country where this thing is being practised. So my second worry is that this is not something that is practised even in the advanced, developed economies. Why do we want to force it upon ourselves?
rose
Mr. First Deputy Speaker 12:10 p.m.
Hon
Member, do you have a point of order?
Mr. Fuseini 12:10 p.m.
Yes, Mr. Speaker.
Mr. First Deputy Speaker 12:10 p.m.
What is your point of order?
Mr. Fuseini 12:10 p.m.
Mr. Speaker, the Hon Member just said that the countries he has heard implement this programme are less developed countries. But that is not correct. The Committee has been told that this programme is being implemented by the United Kingdom, a very developed country, in fact, our colonizers and Canada. So it is not true that this programme is only implemented in less developed countries.
Mr Kan-Dapaah 12:10 p.m.
Mr. Speaker, the Hon Deputy Minister is an expert in this area. If he says to me that this is practised in the United Kingdom, I will not doubt his word. But as far as I know, this is not practised in the United Kingdom and he should not mislead us.
Mr Terkpeh 12:10 p.m.
Mr. Speaker, with all
due respect to my Senior Colleague, I did mention that the United Kingdom was the latest country to integrate their VAT and income tax administrations and moved away from the tax type administration to a functional administration and that where previously we used to have the United Kingdom Internal Revenue Board and Her Majesty's Customs Board, we now have one board under Her Majesty's Revenue and Customs with one Chief Executive.
I also did support my presentation to the Committee that with respect to customs integration, that Denmark which has also integrated, is the only country that has gone to the full extent of integrating customs and the domestic tax administrations but because this is an exception rather than the rule. They have taken a precaution of other countries like Canada that keeps the customs and domestic tax administrations separate. So I did mention these three countries in support of my presentation as well as in the developing countries and the transition countries.
Mr Kan-Dapaah 12:20 p.m.
Mr. Speaker, yes, I understand there are attempts to integrate Internal Revenue Service (IRS) and the Customs in the United Kingdom -- [Interruptions.] Mr. Speaker, I understand this is being done but I am yet to know whether there is one super structure that is in charge of tax collection in the whole of the United Kingdom. But as I said, the Hon Deputy Minister is a worldwide expert in this area and I will not challenge what he is saying.
Mr. Speaker, the other point I was making is that, this super structure can be frightening. Today, if IRS, for instance, fails, Customs, Excise and Preventive Service (CEPS) may be there to help them, VAT may be there to help. The management of IRS may not be the best today but we may have a very good

management team in CEPS and in VAT. Therefore, they can make up for any shortfall that we experience in IRS.

If you replace all the heads with one head, if that one head fails us, we will be in trouble and I am not suggesting that we would not have in this country somebody who is capable of doing that. Of course, we will have somebody who is capable of doing that and I have every confidence in people who are going to manage this super structure, but I think the danger needs to be acknowledged and we should not sweep it, as it were, under the carpet.
Mr Avedzi 12:20 p.m.
Mr. Speaker, the Hon Member should not be worried because the Committee noted that an action has been taken in the form of an amendment that we have proposed to the Bill so that fiscal policy should still remain with the Minister for Finance and Economic Planning. That has been taken care of, so he should allay his fears.
Mr Kan-Dapaah 12:20 p.m.
Mr. Speaker, so the point is that you must not do anything. When you go to clause 11, it says that the Minister can only give directives on matters of policy. Fiscal policy, revenue collection even alone, is so important to the work of the Minister for Finance and Economic Planning that he should depend on somebody to be dictating to him in that regard and I appreciate the efforts that the
Mr Hackman Owusu-Agyemang (NPP -- New Juabeng North) 12:20 p.m.
Mr. Speaker, thank you. I want to associate myself with most of the things that have

been articulated by our distinguished Member of Parliament for Afigya Sekyere West (Mr. Kan-Dapaah).

But Mr. Speaker, I only have to disagree with his conclusion. I believe that for all the reasons that have been adduced, which I would not go through, I do not think there is need to establish a Ghana Revenue Authority. There is absolutely no reason.

What is happening in the modern world is decentralization to make it more effective but you have this huge Commissioner- General and then he sits there, what is he going to do? Everything can be done by the Authority that is in place. As he said, the best thing to do is to focus and sharpen its activity. Now putting them together under one CEO would even stall decision-making and if you send it to him and the CEO has not spoken, then all these agencies are immobilized. I do not think this is the way to go in modern administration, otherwise, we will not be decentralizing to the districts to every where we have.
Mr Bagbin 12:20 p.m.
Mr. Speaker, is the Hon Member contesting creation that in spite of the fact that we have two hands, two legs, our body, we have our eyes, mouths and everything, but the brain is centralized inside there, and it is controlling these -- is that wrong? It is not, there are areas that you can decentralize, there are some areas you cannot decentralize. So all your brains are centralized there and they are
controlling all your movements and your feelings and everything.
Mr Hackman Owusu-Agyemang 12:20 p.m.
Mr. Speaker, I did not for a moment conjecture that the distinguished Leader of this House will be against decentralization -- [Laughter.] In any case, if he studied biology, he would have known that if you divide the body into two, you have exactly the same parts. So, the brain is even divided into two, it is not centralized. That is why you have white matter and you have grey matter. He can go and study his biology. That is very defective. In any case, because you have two legs and you have two hands, you have two lungs, but the body has one heart. Why did he not say that? That is not the argument to make.
Mr J. Y. Chireh 12:30 p.m.
On a point of order. Mr. Speaker, we have young people observing these proceedings. If you look at the human body as he is saying, when you cut it through, the heart will belong somewhere and will not be at the other side. Therefore, the conclusion is wrong. It is not that you have a pair each, no, the heart will belong somewhere. Some people are fortunate have their hearts on the left, others, sometimes on the right but the mouth and the mental competition I have, this Bill is not seeking to re- centralise, no. Otherwise, I would have agreed with him fully because they were doing the wrong thing.
This is to harmonise and ensure that decision-making is not at cross-purposes. For instance, you have VAT, you have CEPS sometimes doing things across -- [Interruption.] I will not be given the opportunity, that is why I am using the time to explain to him. [Interruption.]
Mr Owusu-Agyemang 12:30 p.m.
Mr. Speaker, I will not yield. Is that a point of order?
Mr First Deputy Speaker 12:30 p.m.
Hon Minister, are you sure that is a point of order?
Mr Chireh 12:30 p.m.
Mr.. Speaker, I want him to avert his mind to page (ii), he will see that we want to have a harmonised situation and not to re-centralise. Indeed, decision- making would be faster if harmonisation is done and the Commissioner-General, we are talking about would have all these other agencies sitting with him and taking the decisions. It is not as if one person would be taking those decisions.
Mr Owusu-Agyemang 12:30 p.m.
Mr Speaker, I think things are beginning to happen in this country and in the world that revolutionary cadres who are interested in decentralisation, now, all of a sudden, use nuances to mean that they want to centralise.
There is no doubt about the fact that this is a re-centralisation of all the agencies. Mr. Speaker, take the scenario where the CEPS Commissioner makes a decision, he goes to the Hon Minister, it is done. But now, when the CEPS Commissioner makes a decision, it goes to the Commissioner-General before it goes to the -- You have introduced yet another layer and you say that that is faster? What kind of thinking is this?
It cannot be. It cannot be because where the Commissioner can now make a decision and goes straight to the Hon Minister and gets a decision, now, he has to go through the Commissioner-General who may not be there and might have travelled, and wait and you call that fast decision-making? I do not know where This is not revolutionary politics.
Mr. Speaker, really, everything that we
rose
Mr First Deputy Speaker 12:30 p.m.
Hon Asaga.
Mr Owusu-Agyemang 12:30 p.m.
Hon Asaga, I am finishing.
Mr Asaga 12:30 p.m.
No, no, you are not finishing.
Mr Owusu-Agyemang 12:30 p.m.
Oh we went to communion together, what is your problem? Sit down, sit down.
Mr Speaker, he is my Hon Colleague.
In conclusion, I do not know of any major country where there is such a horrendous -- putting together of all revenue agencies --
Mr First Deputy Speaker 12:30 p.m.
Hon Moses Asaga, whenever I am in the Chair and I call you and Hon Owusu-Agyemang says you should sit down, you also sit down. I have taken note of it and then -- [Laughter.]
Mr Asaga 12:30 p.m.
Mr Speaker, oh, no!
Mr First Deputy Speaker 12:30 p.m.
Anyway, that is on the lighter side.
Hon Member for New Juaben North, kindly conclude.
Mr Owusu-Agyemang 12:30 p.m.
Mr. Speaker, there must be some comic relief in the House, so I was just -- He is my Colleague. I was appealing to him, actually. I did not give him an order. It is not within me to give -- it is in your bosom.
Mr. Speaker, I believe that we have to re-think and we must not rush this Bill through. Let us examine it properly. Let us even have a public debate on it. Most of the time in this country when we have a major legislation, when we have major initiative, we do not subject that to a public debate. Elsewhere, this would have gone to the public, and the accountants would come and talk, the lawyers would come to talk, those in CEPS including the private enterprises would also come and talk, and that is important.
So I suggest that this Bill be sent back to the Committee, be thoroughly looked at by civil society, by the public and then
eventually, we can decide on it. In my opinion, as it stands now, it is nothing more than somebody who dreamt of this and wanting to be called a Commissioner- General and so asked for this.
Mr. Speaker, I want this thing to be -- [Interruption.] I am ending -- [Inter- ruption.]
Mr Bagbin 12:30 p.m.
On a point of order. Mr. Speaker, he is completely misleading the House and the public. If you look at the list of people who appeared before the Committee, the people he is talking about were before the Committee -- private sector and the rest were before the Committee -- pages 2 and 3 of the Report of the Committee.
It was not only the Ministries or the revenue agencies, we also had the Public Service Workers' Union, Federation of Association and Unions of National Revenue Agencies, officials from the Ministry of Finance and Economic Planning, draftspersons from the Attorney- General's Department, Ghana Chamber of Commerce and Industry. They all appeared before the Committee. [Interruption.] Yes.
Mr Owusu-Agyemang 12:30 p.m.
I did not say that. I said we should have a public debate, yes. Elsewhere you have what we call -- In other jurisdictions --
Mr First Deputy Speaker 12:30 p.m.
Hon Member, I thought you were concluding?
Mr Owusu-Agyemang 12:30 p.m.
Yes, Mr. Speaker, but let me explain to him if the Hon Leader does not know.
Elsewhere, they call it public hearing -- public hearing on this and not that you call people here, you call the staff associations with the Commissioner sitting there and the Hon Minister sitting there, they are cowed, they cannot say it. Let us submit this to a public hearing and

then move on. And I believe that for now, it is being rushed.

This is too important, it must not be

rushed and we must take our time, look at it and take on board all the fears that have been expressed and if need be, hold on because as they say, the Revenue Agencies Governing Board is doing well. If it is not broken, Mr. Speaker, we should not attempt to fix it. We should get our energy elsewhere and that is what my submission is.

I suggest that we should take a closer

look at it and, maybe, the next Session of Parliament, when we come from recess, we can then proceed with it.

Thank you very much, Mr Speaker.
Dr. A. A. Osei (NPP -- Old Tafo) 12:40 p.m.
Thank you very much, Mr. Speaker, for allowing me to contribute to the motion on the floor.
Mr. Speaker, I have been listening to my Hon Colleagues and I have sympathy for some of the concerns that are being expressed. Change, obviously, is something that always shocks all of us and when we are not used to it, we tend to have all kinds of feelings about it.
Mr. Speaker, the principle of a Revenue Authority per se, is not a new thing. It is part of the reform process that has undergone changes all round the world and Ghana is no different. I think the difficulty some people have, starting from Hon P. C. Appiah-Ofori to Hon Kan-Dapaah and Hon Hackman Owusu- Agyemang is that, there are other issues relating to the efficacy and efficiency of revenue administration but all those issues are not necessarily addressed through this particular institution.
Some of us have had the opportunity
to work with the current institution called the Revenue Agencies Governing Board.
Dr. A. A. Osei (NPP -- Old Tafo) 12:40 p.m.
There are some difficulties, yes, revenue has gone up a bit but it has stabilised. As of today, if you registered your number with IRS, there is no way that CEPS or VAT can locate you on their screen. That should not happen. Part of what is being proposed is that, if it is integrated then you and I have to be only registered at one of these, in this case, two -- domestic or CEPS. Then the other one will pick you up. That is part of what is being done.
Mr. Speaker, what is being proposed will not automatically lead immediately to revenue increases. Elsewhere, it has taken people four to five years to get there. What has happened in the progression is the movement to this point. Now, some people will prefer, for example, that we should have a commissioner for domestic revenue and a commissioner for Customs. It is a matter of preference. The important thing is that, there can be some integration so that all these duplications are cut out.
The current Revenue Agencies Governing Board does not have an authoritative Chief Executive Officer (CEO); the Executive Secretary does not have influence over any of the current Commissioners. So it is a cumbersome relationship. The Executive Secretary goes to the Minister, the Commissioner goes to the Minister, and they do not talk. There is a real problem in terms of co-ordination. Not that I favour one Commissioner-General, I think whether you have one Commissioner-General or two for domestic, is really irrelevant. You need an authority to make sure that that person is talking to the Minister.
Now, as to the powers of the Minister, there is nothing in this law that can take the powers of the Minister that have been given to him or her either through the Loans Act or through the Constitution. So I do not think that anybody should worry

about that. And in fact, the Committee has taken pains to make sure that the Authority does not feel -- I think that is one of the concerns.

Sometimes if you are not careful and you are reading the Act, it appears like people in favour of the Authority wanted to as it were, have the powers of the Minister but I think I can assure Hon Members that that is not the case at all.

Mr Speaker, one of my worries is not in the establishment per se, I think if we want to caution the Minister, it is going to be in the implementation. Clearly, sooner than later you cannot have all the employees of all the three agencies staying there.

We have to concede that, how you go through that outrageous process must be managed very carefully. Initially yes, but two, three years down the line, I cannot foresee having the same number of staff at the Authority as we have now and I think it is with these areas that we want to advise the Minister and those who are going to be charged with the implementation to proceed very cautiously.

The conditions of service have to be negotiated very well. Mr. Speaker, this is the area that unions were worried about. In fact, their concern -- it appeared that the original Bill was trying to get the Board to do administrative functions; develop human resources policy. That was their concern and I think the union came and spoke forcefully, it does not mean that this Bill will immediately allay their fears. As they say, the devil is in the implementation and this is where we are asking the Minister and his team -- I hope the steering committee that is put in place should be an independent body not from within.

My preference will be that, get experts from outside to oversee the implementation so that you can always get the ideas united. I think it is good to establish the institution, but let us realize

that it is not something that will bring the expected results immediately. I think, let us give it two, three years and we can see how it is working.

The experience internationally is that, when we have moved into a central authority, revenue has come up. The reasons are many; part of it is in reducing duplication of services. One of the ideas is that, there is going to be a separate division in charge of administrative functions; I think the Hon Minister should look at that.

I do not believe that one office will be able to handle all the logistics; legal services, procurements, et cetera; that will be too much for all the three agencies. So I think the Hon Minister may want to look at how to do it properly such that those things are not caught in too much bureaucratic practice.

Mr. Speaker, with these few comments, I want to urge Hon Members to favourbly consider this Bill that we are looking at.

Thank you.
Mr. First Deputy Speaker 12:40 p.m.
Hon Deputy Minister, wind up, briefly.
Mr. Terkpeh 12:40 p.m.
Mr. Speaker, I would endeavour to be as brief as possible; I want to thank Hon Members of both sides of the House for their contributions.
Indeed, the issues that have been raised
are very important; we would be mindful of most of them. But if I may just mention a few of them.
First, as has been rightly pointed
out, this is a Bill which is replacing the Revenue Agencies Governing Board Act

this House passed, which is basically on the structure of organization. Mr. Speaker, we do have an 18 to 24 month programme on operational reforms, which the Revenue Authority will be implementing. As I mentioned earlier, one important aspect of this is the E-Government which is currently under the Ministry of Communications, which the Ministry of Finance and Economic Planning and the Ghana Revenue Authority (GRA) will be taking on board to improve operational efficiency.

So I do agree that the establishment of the Revenue Authority as an organi- sational form is not a panacea for success. Indeed, we have to move on to improve operation in the tax offices and also the methods of collecting our taxes.

I think there have been concerns about creating a super structure. Mr Speaker, this point is well noted and the Bill therefore, has various checks and balances.

In the first place, the Commissioner- General is part of management comprising the other Commissioners and therefore, in as much as he is going to be exercising executive authority, he or she will be part of management.

Secondly, as the Ranking Member just pointed out, nothing in the Bill takes away the powers of the Minister with respect to physical supervision. In fact, the Minister is in charge of physical management and the clause rather strengthens his hands by indicating that the Board shall comply with any directive that the Minister gives.

May I make just one point of correction; the Bill is referring to the tax GDP ratio, just for the record. It is not referring to the revenue GDP ratio. It is the tax GDP ratio that we are referring to as being around 21 per cent. Revenue GDP including grants and non-tax obviously is higher.
MOTIONS 12:50 p.m.
Mr J. K. Avedzi 12:50 p.m.
Mr. Speaker, I beg to second the motion.
Question put and motion agreed to.
Resolved accordingly.
Mr First Deputy Speaker 12:50 p.m.
Hon Majority Leader, I mentioned item 6, I think that is the proper item or it should have been some other item?
Mr. Bagbin 12:50 p.m.
Mr. Speaker, I thought we could have taken the shortest item, which is on the Copyright (Amendment) Bill, just some one-paged proposed amendment before we come to the Ghana Revenue Authority Bill because that one would take a very long time. It has a lot of amendments and this Copyright (Amendment) Bill has been pending and our friends in the sector are very concerned about it. So I wanted us to take that first.
Mr. First Deputy Speaker 12:50 p.m.
Hon Majority Leader, I was also proceeding based on an earlier discussion that we had and that informed me to mention item 6. If those developments have changed, you should have drawn my attention to it. But let us proceed and see how it goes.
Thank you very much Hon Majority Leader.
Hon Members, let us take item 7 on the Order Paper which is on the Ghana Revenue Authority Bill, 2009 at the Consideration Stage?
BILLS -- CONSIDERATION 12:50 p.m.
STAGE 12:50 p.m.
Chairman of the Committee (Mr J. K. Avedzi) 12:50 p.m.
Mr. Speaker, I beg to move, clause 2, paragraph (d) (i), delete.
Mr. Speaker, we are deleting paragraph (d) (i) because that area forms part of the
domain of the Ministry itself. So putting it under the domain of the Authority is not proper. So the Committee proposed that we delete that clause completely so that it remains in the domain of the Ministry of Finance and Economic Planning itself.
Question put and clause deleted.
Mr Avedzi 12:50 p.m.
Mr. Speaker, I beg to move, clause 2, paragraph (c), lines 1 and 2, delete “departments” and insert “divisions.'
Mr. Speaker, the Committee is changing from departments to divisions so that it can accurately describe the intention of the integration. So we will have divisions rather than departments. So that is the proposed amendment by the Committee.
Question put and clause deleted.
Mr. Avedzi 12:50 p.m.
Mr. Speaker, I beg to move, clause 2 -- paragraph (h), line 2, delete “generation in the public interest” and insert “administration”.
Mr. Speaker, the Committee thinks that the Authority is mainly in the revenue administration as captured in the memorandum rather than generation in public interest. The work of the Authority is actually in the interest of the public so that is already implied. Repeating it in the Bill is not accurate, so we want to delete that and insert “administration”.
Question put and clause deleted.
Mr Kyei-Mensah-Bonsu 12:50 p.m.
Mr. Speaker, I believe you have put the Question on clause 2 (h)?
Mr First Deputy Speaker 12:50 p.m.
Yes, I have.
Mr Kyei-Mensah-Bonsu 12:50 p.m.
I just wanted us to have a second look at 2 (e) which we just considered. I believe the information linkage and sharing is not only “within the divisions” but I believe it is “between the divisions” as well. It is not only “within the divisions” but “between --” [Interruptions.] It is “between” instead of “within”. It is not “within” and perhaps, even “among” the departments. It is the divisions and not within.
Mr Avedzi 12:50 p.m.
Mr. Speaker, I think the amendment is in order. It should be between the divisions or among the divisions.
We intend having more than two divisions, so if we can use “among the divisions” instead of “between the divisions”.
Mr First Deputy Speaker 12:50 p.m.
Are you talking about clause 2 (e)? Kindly move the amendment.
Mr Kyei-Mensah-Bonsu 1 p.m.
Mr. Speaker, it will read with your permission:
“Improve information linkage and sharing among the divisions of the Authority.”
Mr First Deputy Speaker 1 p.m.
Hon Members, the essence of the amendment is to delete “within” and insert “among”.
Question put and clause deleted.
Mr. Kyei-Mensah-Bonsu 1 p.m.
Mr. Speaker, sorry for taking us back once again. I think in respect of (d) --

“The objects of the Authority are to ensure. . .”

Now we have deleted (i) and we have only one (d), so I guess the intendment is to ensure greater accountability to Government through professional management of tax administration not for the professional management of tax administration. I think it is the professional management of tax administration that is going to yield greater accountability. So it is greater accountability to Government through professional management of tax. I think that is how it should be, not “for the professional management of tax.”
Mr Avedzi 1 p.m.
Mr. Speaker, I think this is English Language and if the object of the Authority is to ensure greater accounta- bility to Government “for professional management of tax administration”, I think it is all right, it is correct -- “For professional management of tax administration.”
Mr First Deputy Speaker 1 p.m.
Hon Minority Leader, do you want to press for your amendment?
Mr Kyei-Mensah-Bonsu 1 p.m.
Well, Mr. Speaker, I am being advised to the contrary. I do not know whether in this case I should take the objection or this advice.
Mr. Speaker, what is the Authority supposed to do? I think they are to ensure greater accountability to Government, they are to ensure that. And how is it to be done? They are to ensure professional management of tax administration. That is my understanding, that is why I am saying that it should rather be “ensure greater accountability to Government through professional management of tax administration”. Because that is the vehicle to ensure greater accountability.
Mr First Deputy Speaker 1 p.m.
Hon Members, in view of the fact that the Hon Minority Leader has yielded, let us continue.
Question put and amendment negatived.
Clause 2 as amended ordered to stand part of the Bill.
Clause 3 -- Functions of the Authority.
Mr Avedzi 1 p.m.
Mr. Speaker, I beg to move clause 3, paragraph (a), sub-paragraph (i), deleted.
Clause 3, Paragraph (a), sub-paragraph (ii), delete.
Mr. Speaker, the Committee thinks that the collection of revenue is now done by the Authority. But if you read the clause as it is here, it said, “from the revenue agencies before the commencement of this Act and under any other tax law of the Republic.”
So we think that those two paragraphs are not needed so we should delete them
completely. The new clause would read:
“Assess and collect taxes, interest and penalties on taxes due the Republic with optimum efficiency.”
Mr First Deputy Speaker 1 p.m.
Hon Minority Leader, do you have something to say?
Mr Kyei-Mensah-Bonsu 1 p.m.
Mr. Speaker, I thought for the deletion of subclause (a) (i), I do not have anything against it. I was looking at the construction of the subclause (a) itself. So we can take the deletion as given but the subclause (a) is what I was looking at --
“to achieve the object, the Authority shall:
(a) Assess and collect taxes, interests and penalties on taxes due to the public with optimum efficiency.”
Mr. Speaker, that is understandable. Assessment and collection of taxes certainly is the usual thing that they should be doing, except that in the case of “interests and penalties”, one could only talk about it as and when they happen. So I thought we could have an insertion --
“to achieve the object, the Authority shall assess and collect taxes, and as the case may be, interests and penalties on taxes due to the public with optimum efficiency.”
I believe that it will set the two apart but if -- [Interruption] -- I have not finished and the former Attorney-General is up. I do not know why he is up, so may I yield to him and maybe I will come back at him if he dares oppose what I have said.
Mr. First Deputy Speaker 1 p.m.
Hon Minority Leader, I thought that your amendment does not run counter to the
Mr Chireh 1 p.m.
Mr. Speaker, I support the amendment that has been made and I also think that procedurally, if he wants to move a further amendment, he should say so. But in drafting, you do not add too many words when it is clear that interest cannot be charged, if it is not due. So I will plead with the Minority Leader to abandon that further amendment he was trying to propose, if he would oblige us.
Question put and clause deleted.
Papa Owusu-Ankomah 1:10 p.m.
Mr. Speaker, I have asked the permission of the Hon Minority Leader.
Mr. Speaker, we have the Copyright Bill and the amendment is very, very small and the Hon Minister for Justice and Attorney-General is here. With all due deference to the Hon Majority Leader and the House, if we could suspend this and take the Copyright Bill so that the Hon Minister for Justice and Attorney-General may deal with it and then go on to deal with other matters.
Mr First Deputy Speaker 1:10 p.m.
In fact, the communication did not get to me early. You may recall that, last week I exercised my discretion in her favour for her to move her motion on the Annual Estimates. So, I would readily do that anytime. But let us exhaust clause 3 before we go back to the Copyright Bill.
Yes, Hon Chairman of the Committee?
Mr Avedzi 1:10 p.m.
Mr. Speaker, I beg to move, clause 3, paragraph (b), line 1, delete and insert “pay the amounts collected”.
Mr First Deputy Speaker 1:10 p.m.
Hon Chairman of the Committee, what amendment are you moving? We are on number (v) and you are moving to number (vi). You have been working on the Bill for a long time, so if you are getting confused, then you should know that -- [Laughter] -- Hon Chairman of the Committee, the first item at the very top number (v), clause 3, on the Order Paper, page 3 -- [Interruptions.]
rose
Mr First Deputy Speaker 1:10 p.m.
Yes, Hon Minister for Local Government and Rural Development?
Mr Chireh 1:10 p.m.
Mr. Speaker, in fact, we did that when he moved, that -- [Interruption.]
Mr First Deputy Speaker 1:10 p.m.
Hon Minister, you are complicating the matter further.
Mr Chireh 1:10 p.m.
That we should delete both paragraphs (a) (i) and (a) (ii) -- [Interruption.]
Mr First Deputy Speaker 1:10 p.m.
Hon Minister, I have not proposed any matter for the consideration of the House because he has jumped one amendment. If you do

not intend to move it, kindly tell the House that you do not want to move it -- consult your Hon Ranking Member and then I will get the sense of the House.
Mr Avedzi 1:10 p.m.
Mr. Speaker, I beg to move, clause 3, paragraph (a), sub- paragraph (ii), delete.
Question put and clause deleted.
Mr Avedzi 1:10 p.m.
Mr. Speaker, I beg to move, clause 3, paragraph (b), line 1, delete and insert “pay the amounts collected”
Mr. Speaker, the proposed amendment is made to have a better rendition than what we already have in the Bill. So, instead of “to ensure that the amounts collected by the Authority are paid into the Consolidated Fund”, we only have “and pay the amounts collected into the Consolidated Fund” so that we can have a better rendition of what we have here.
Question put and clause deleted.
Mr Avedzi 1:10 p.m.
Mr. Speaker, I beg to move, clause 3, paragraph (f), line 2, delete “and international trade”.
Mr. Speaker, the Committee thinks that the preparation and publishing of reports and statistics on the related revenue collection on international trade can conveniently be done by the Ministry of Trade and Industry. So, we are deleting that portion that relates to international trade.
Question put and clause deleted.
Mr Avedzi 1:10 p.m.
Mr. Speaker, I beg to move, that clause 3, paragraph (h), line 2, after “to” insert “it”.
We are making this proposal to have a better rendition. So the paragraph will
now read:
“perform any other function in relation to revenue as directed by the Minister or assigned to it under any other enactment.”
Question put and clause deleted.
Mr. First Deputy Speaker 1:10 p.m.
I would now put the Question on the entire clause
3 --
Mr W. O. Boafo 1:10 p.m.
Mr. Speaker, on the paragraph (b) -- It is just rendition. Mr. Speaker, line 1 was deleted and substituted. But I am just on rendition.
Mr First Deputy Speaker 1:10 p.m.
Which clause are you talking about?
Mr Boafo 1:10 p.m.
Clause 3.
Mr First Deputy Speaker 1:10 p.m.
Clause 3, which paragraph?
Mr Boafo 1:10 p.m.
Mr. Speaker, paragraph (b), line 3. Just the rendition:
“pay into the Consolidated Fund unless otherwise provided by this Act and other Acts.”
Dr A. A. Osei 1:20 p.m.
You are not reading the right rendition; “pay the amounts collected”. That is the new one.
Mr Boafo 1:20 p.m.
I am not concerned about that. My correction of the rendition is on line (3): “This Act and other Acts . . .” If we can re-cast or re-phrase it in this sense: “Any other enactments for the time being in force”, instead of “This Act and other Acts. . .”
Mr First Deputy Speaker 1:20 p.m.
I think that

he has a point there. Let me listen to Hon Members, because it is even better to make it an enactment so that you are even going beyond Acts including even Legislative Instruments (L.Is) and other things.
Mr Chireh 1:20 p.m.
Mr. Speaker, I think you are right. It should be “. . . and any other enactments.”
Mr First Deputy Speaker 1:20 p.m.
Very well.
Mr Chireh 1:20 p.m.
He should not even add “existing” because it is assumed that once it is an enactment and it has not been repealed, it is in existence.
Mr First Deputy Speaker 1:20 p.m.
Hon Members, I think that that amendment is a very legitimate one. We are even restricting ourselves and it may create problems for us in the future. So kindly move the amendment and then I would put the Question.
Mr Boafo 1:20 p.m.
Mr. Speaker, the new rendition would be as follows:
“To pay the amounts collected into the Consolidated Fund, unless otherwise provided by this Act or any other enactments”.
Mr First Deputy Speaker 1:20 p.m.
Hon Members, the import of this amendment is to delete “as” and after “end” insert “any other enactments”.
Mr Kyei-Mensah-Bonsu 1:20 p.m.
Mr. Speaker, I thought we were going to delete all the words after “Act” and then we insert “or any other enactments”.
Mr First Deputy Speaker 1:20 p.m.
Absolutely, I think that was what I did; “any other enactments.” You are right.
Mr Kyei-Mensah-Bonsu 1:20 p.m.
We are deleting all the words after “Act” and then
Mr First Deputy Speaker 1:20 p.m.
Yes. After the singular ‘‘Act''. So what is being inserted after “Act” in line (3) is: “or any other enactments”.
Question put and clause deleted.
Clause 3 as amended ordered to stand part of the Bill.
Mr First Deputy Speaker 1:20 p.m.
Deputy Majority Leader?
Mr J. T. Akologu 1:20 p.m.
Mr. Speaker, the understanding is that we stop here and go back to the Copyright (Amendment) Bill --
Mr First Deputy Speaker 1:20 p.m.
Which item is that?
Mr Akologu 1:20 p.m.
Mr. Speaker, it is item
27.
Mr First Deputy Speaker 1:20 p.m.
Hon Members, item 27, Minister for Justice and Attorney-General?
BILLS -- SECOND READING 1:20 p.m.
Minister for Justice and Attorney- General (Mrs. Betty Mould-Iddrisu) 1:20 p.m.
Mr. Speaker, I beg to move, that the Copyright (Amendment) Bill, 2009 be now read a Second time.
Mr. Speaker, the substantive Bill was passed in 2005. However, for some time now, we have been unable to implement the Legislative Instrument which would operationalise the Bill.
This is because Mr. Speaker, as you are aware, the right holders are somewhat of a vociferous nature and they have pursued

demands that manufacturers, importers and publishers of sound or audio-visual recordings should be free to bring in their own authentication devices which are of, maybe, a superior quality to that which is being offered currently by the Copyright Office and the Internal Revenue Service. And I have held several meetings with them, Mr. Speaker. The consensus is a broad one that this amendment be made by the right holders.

The second amendment is to section 77 of Act 690 which provides a transitional arrangement. Unfortunately, when Act 690 was being passed, this transitional arrangement was not embodied in the Act in order to enable the Hon Minister and the Copyright Office to take measures to alleviate the situation of collection of royalties, distribution and other matters very pertinent to the hearts of the right holders.

The consensus among right holders is that this be provided for in section 77 which are the transitional provisions in order to enable the Minister manage until such a time as private collecting societies are established and functional under the Act which could take a few years.

Mr. Speaker, I respectfully move.

Question proposed.
Chairman of the Committee (Mr. Inusah A. B. Fuseini) 1:20 p.m.
Mr. Speaker, I beg to support the motion and in supporting it, I crave your indulgence to present the Report of your Committee on Constitutional, Legal and Parliamentary Affairs on the Copyright (Amendment) Bill, 2009.
1.0 Introduction
The Copyright (Amendment) Bill was presented and read the First time in Parliament on the 29th of October, 2009.
The Speaker subsequently referred the Bill to the Committee on Constitutional, Legal and Parliamentary Affairs for consideration and report pursuant to article 106 (4) and (5) of the Constitution and Order 179 of the Standing Orders of the House.
2.0 Deliberation
The Committee held a total of two sittings to consider the Bill. The technical team from the Ministry led by the Minister for Justice and Attorney-General, Hon Betty Mould-Iddrisu were in attendance at the invitation of the Committee to assist in deliberations. The Committee is grateful to the Hon Minister and her technical team for their attendance and input.
3.0 Reference Documents
The Commit tee avai led i t se l f of the underlisted documents during deliberations on the Bill:
a) The 1992 Constitution of the Republic;
b) The Standing Orders of the House;
c) The Copyright Act, 2005 (Act 690);
d) The Copyright Society of Ghana, and Regulations, 1992 (L.I. 1527).
4.0 Background
Under section 25 of the Copyright Act, 2005 (Act 690) manufacturers, importers or publishers of sound audio-visual records are required to purchase security devices approved by the Minister for Justice from the Internal Revenue Service (IRS) for all copyright works they intend to sell or distribute. This section also prohibits the sale or exhibit for sale of any copyright work without the said security

on persons in the copyright industry who breach relevant provisions of the Act 690.

Government's recognition of the right of operators within the industry to use superior protection mechanisms other than the security devices provided under section 25 of the Act 690 and the need for a more efficient system of administering the copyright industry necessitated the introduction of this amendment Bill.

5.0 Object of the Bill

The Bill seeks to amend the Copyright Act, 2005 (Act 690), to revise the provisions of the security to enable operators in the copyright industry to select security devices of their choice as protection mechanism for their copyright works and to provide interim arrangements for the collection of royalties.

6.0 Provisions of the Bill

The Bill is organized into two (2) main clauses.

Clause 1 contains two (2) subclauses and seeks to amend section 25 of the Act 690. It empowers operators in the copyright industry to use alternative security device of their choice, subject to the approval of the Minister for the protection of their copyright works. It further requires that the alternative security device chosen by an operator be one that provides a superior method of protection for copyright works.

Clause 2 imposes obligations on the Minister to adopt measures considered necessary for the collective administration, promotion and protection of the rights of the operators in the industry. It also provides for the collection and distribution of royalties and other remunerations accruing to authors until the formation of societies as provided for under the

Act 690.

7.0 Observations

The Committee observed that the Government has the primary responsibility to protect copyright owners by affording operators in the industry the necessary legal environment to employ alternative security devices which they consider appropriate and technologically superior to the collective and general security device approved by the Minister.

The Committee also observed that it also enables operators in the industry the freedom to choose any superior security device of their choice without any inhibition thereby eliminating the current tensions within the industry.

The Committee noted with satisfaction that while affording operators the freedom to choose security devices they consider superior for the protection of their copyright works, the Bill enables the Minister to ensure that operators in the industry discharge their tax liabilities to the Government.

The Committee further noted that the Bill when passed would also ensure the efficient collection and disbursement of royalties to qualified persons which would go a long way to stimulate growth and expansion in the copyright industry in Ghana.

The Committee proposes the following amendments for the consideration of the House:

8.0 Amendments Proposed

i. Clause 1, amendment proposed -- after subclause (2A), insert the following new subclauses
Mr. Kwame Osei-Prempeh (NPP -- Nsuta- Kwamang-Beposo) 1:30 p.m.
Mr. Speaker, I beg to support the motion and to ask Hon Members to support it.
Mr. Speaker, the Copyright Industry is very turbulent with disagreements here and there. I know Hon Members who have been in this House for long will remember the turbulent history of the Act itself but it has become necessary to still bring this amendment so that it will serve the interest of the stakeholders in full and very appropriately.
Mr. Speaker, my only worry is about the Committee's Report. Mr. Speaker, the Committee met at Koforidua. We looked at the Bill. We discussed it. We proposed some amendments to it. Part of the amendment has been captured. Mr. Speaker, on Friday, I saw a letter on the Copyright (Amendment) Bill from the Deputy Attorney-General which pro-posed that some of the amendments we discussed at Koforidua will not be necessary.
Mr. Speaker, this is a Committee, and one would have expected that the Chairman of the Committee, if there is any change of mind after the Committee has worked and done its work, would call the Committee to discuss it. The Chairman does not constitute the Committee. Mr. Speaker, I chaired this Committee for five years and it never happened that way. If there is anything, call members and let us discuss the Committee's Report and tell us.
I heard the Hon Attorney-General saying that section 77 of the Act should be amended. I agree that the amendment is necessary but I told them that section 77
Mr First Deputy Speaker 1:30 p.m.
Hon Chairman of the Committee, I think the Hon Member who just spoke has raised some serious issues. What do you say?
Mr Fuseini 1:30 p.m.
Mr. Speaker, I think he has a point, that probably, we ought to have called all the Committee members to a meeting, which we did not do. But Mr. Speaker, he was the person who suggested the amendment and that is why he has a copy of the letter from the Deputy Attorney-General and that is why as the Chairman, using my discretion proceeded to deal with the matter in the way I have done it.
He was contacted on the rationale behind the removal of the amendment that had been proposed at the committee meeting. If we never called the Committee to discuss this matter, it is an oversight that I am prepared to admit. But as the proposer of the amendment, he was put

in the known, why?
Mr First Deputy Speaker 1:30 p.m.
Hon Member, I am not asking you to -- the reason I called you really was that he raised a point and I think you have addressed that. He raised a point which you conceded, that you had to call the Committee to look at anything; because you do not discuss things at the Committee and take decisions and then you go out and do certain other things without involving all the members of the Committee, and I think that is a very legitimate point.
That was why I called you and that was what you have conceded. I thought that you will go ahead and do what you have to do. But I did not call you to wind up the debate. After that he went ahead to say other things and at the appropriate time those things will be responded to.
Mr Fuseini 1:30 p.m.
Mr. Speaker, thank you so very much. That was why I said I admit that we ought to have called the Committee and not calling the Committee is entirely my fault and I apologize to the Committee members for not calling them together to look at the communication from the Attorney-General's Department
Mr Fuseini 1:30 p.m.


and take a decision on that. That I apologize to Committee members and the whole House.
Mr First Deputy Speaker 1:30 p.m.
I think that is the proper thing for you to have done all this while.
Hon Member, in view of the apology and discussing the matter only with you, what do you say so that I can find my way very clear in this matter?
Mr Osei-Prempeh 1:30 p.m.
Mr. Speaker, I just wish that the Hon Chairman withdraws what he puts in, in terms of trying to rationalize it and condemning the proposed amendment. I did not put the amendment in my name. It was a committee meeting and it became a committee amendment, that was the understanding. So if he comes here and says that it was my amendment and it could not fit where -- we discussed it, he ought to know that it was a committee amendment.
If I wanted it to be my amendment, I would have filed an amendment, I know how to do that. Therefore, he knows it is a committee amendment and so trying to rationalize it after admitting that he was at fault, makes it more offensive. So he must withdraw that portion so that it goes off the record.
Mr First Deputy Speaker 1:30 p.m.
Hon Member, when we go to committee meetings and you file an amendment in the name of the committee, it becomes the amendment of the committee. Whoever brings out the idea is neither here nor there. It does not matter. It stands in the name of the committee. Do you agree with that?
Mr. Fuseini 1:40 p.m.
Mr. Speaker, I agree entirely with that but the original idea of the amendment came from a committee member. Yes, the amendment stands in
Mr. Akologu 1:40 p.m.
Mr. Speaker, thank you very much. We thought that this was resolved and that it was going to be a short matter. In view of what is going on, I think that the members of the Committee are here and together with the Minister, they should just step this thing down, move aside and sort out themselves and come back here so that we go on. Because this argument is going to go on, it is going to go on. Unless one side yields now, we are not going to have an end to it.
So we should step it down now, they should just go to the back there to confer and come back while we go back to the other considerations.
Mr. First Deputy Speaker 1:40 p.m.
Hon Deputy Majority Leader, I will propose -- I will amend your proposal that since these matters will be taken at the Consideration Stage, let us finish the Second Reading and then after that, they will sort it out.
Mr. Akologu 1:40 p.m.
Mr. Speaker, it is the Second Reading that is bringing about all these arguments -- [Interruption.]
Mr. First Deputy Speaker 1:40 p.m.
The points are being made but we have not come to the real amendment. The issue is about the amendment.
Mr. Akologu 1:40 p.m.
Mr. Speaker, all right put the Question on the Second Reading of the amendment.
Mr First Deputy Speaker 1:40 p.m.
Very well. Why? Your Leader said I should put the Question, you are rising to challenge the Leader?
Question put and motion agreed to.
The Copyright (Amendment) Bill, 2009 was accordingly read a Second time.
Mr. First Deputy Speaker 1:40 p.m.
Hon

Members, I thought some consultations should be taking place at this stage. Hon Chairman, why do you not get in touch with your Colleague and we try to resolve the matter, while we start taking the first amendment before we get to the amendment to section 77 so that we can make some progress?
Mr. Fuseini 1:40 p.m.
Mr. Speaker, rightly so.
Mr. First Deputy Speaker 1:40 p.m.
I want us to start the amendments since the problem is with amending section 77, clause 2 of the Bill. Let us start while you get in touch with your Colleagues to resolve the matter and report to the House.
Item 28. Hon Minister for Justice and Attorney-General.
Suspension of Standing Order 128 (1)
Minister for Justice and Attorney- General (Mrs. Betty Mould-Iddrisu) 1:40 p.m.
Mr. Speaker, I beg to move, that notwith- standing the provisions of Standing Order 128 (1) which require that when a Bill has been read a Second time it shall pass through a Consideration Stage which shall not be taken until at least forty-eight hours have elapsed, the Consideration Stage of the Copyright (Amendment) Bill, 2009 may be taken today.
Mr. Joseph Yieleh Chireh 1:40 p.m.
Mr.
Speaker, I beg to second the motion.
Question put and motion agreed to.
Resolved accordingly.
Mr. First Deputy Speaker 1:40 p.m.
Item 29.
Hon Members, Copyright (Amendment) Bill, 2009 at the Consideration Stage. Hon Members, I believe that we can --
Mr. Fuseini 1:40 p.m.
Mr. Speaker, we have just decided to have a short meeting and I crave your indulgence to step it down for the time being. A short meeting.
Mr. First Deputy Speaker 1:40 p.m.
Very well, let us take The Minerals and Mining (Amendment) Bill, 2009. I learnt it is not controversial -- it is not.
Hon Minority Leader?
Mr. Kyei-Mensah-Bonsu 1:40 p.m.
Mr. Speaker, if we may go back to the Revenue Authori-ty Bill. Let us go to that and continue.
Mr. First Deputy Speaker 1:40 p.m.
I keep on getting wrong signals from all directions about this thing -- Hon Chairman of the Finance Committee, my understanding is that the Minerals and Mining (Amendment) Bill is also a revenue measure; if that is correct, then I would want to take it. If it is a revenue measure, I would want to take it. The Chairman is now here. But if it is a matter of presenting the Committee's Report, the Ranking Member is here.
Mr. Akologu 1:40 p.m.
Mr. Speaker, with due respect, I know that you have the right to vary the business of the House but we should be guiding you in this matter.
Mr. First Deputy Speaker 1:40 p.m.
I agree that you guide me but you see, when you are being guided and then pieces of papers start flowing to your table --
Mr. Akologu 1:40 p.m.
Mr. Speaker, such pieces of paper should come from the right authority and source, not from -- So Mr. Speaker, we go back to the Revenue Authority Bill.
Mr. First Deputy Speaker 1:40 p.m.
But you see, one of my difficulties, let me confess to you, is that if you are treating a Bill as important as the Ghana Revenue Authority Bill and given the comments made in the House, you would want to make sure that you are not distracted so that we do the proper thing. So when you start and then you break, you start and break and you are not very careful, a lot of things will

find themselves into the Bill and you will not be in charge of the consideration of the matter.

That is my difficulty and that is why once the application has been made by the Hon Member for Sekondi, who said that he has taken permission from the Hon Minority Leader and you all agree with me that the Majority Leader agreed with me, and we moved to that particular piece of legislation, I thought that if there are some matters which are not very controversial, we exhaust them before we come back to the Revenue Authority Bill; we do not have any break at all. That really is my difficulty. But whatever the House says, I will abide by it.
Mr. Akologu 1:40 p.m.
Mr. Speaker, I think that is what we will do but the issue is that when the sense of the House is moving towards a direction, people adjust themselves. The Chairman of the Energy Committee was around but because of the arrangement that was made, he just stepped out. Therefore, we have no alternative than to go back to this one. This, maybe, answer for what I said early on that we should exhaust this one. [Interruption.]
Mr. First Deputy Speaker 1:40 p.m.
Hon Deputy Majority Leader, even as I Sit in the Chair here, I also take advice from the Clerks just as I take from the Leadership. At first, I moved on straight to the Ghana Revenue Authority Bill because I was hinted behind the scenes that an issue might crop up with the Copyright Bill. Behold, we started it, and an issue cropped up and now, we are going back. So once I also listen to you, behind the scenes, I also get advice from -- yes-- anyway.
We go back to item 7 on the Order Paper, Ghana Revenue Authority Bill at the Consideration Stage -- Clause 4.
BILLS -- CONSIDERATION 1:40 p.m.
STAGE 1:40 p.m.
  • [Resumption of debate from column 3995]
    • Chairman of the Committee (Mr. J. K. Avedzi) 1:40 p.m.
    Mr. Speaker, I beg to move, clause 4, subclause 1 (f), delete and insert the following:
    “Four other individuals with considerable expertise, two of whom are women”.
    Mr. Speaker, the rendition in the Bill where the various professions where stated is not necessary. We think that to have a better rendition, we amend the clause as proposed.
    Mr. Kyei-Mensah-Bonsu 1:50 p.m.
    Mr. Speaker, first of all, the use of the word “considerable” makes it a bit subjective; who determines what is considerable? If you are talking about four individuals with professional expertise, I think we better leave it at that instead of saying “considerable expertise”. But I thought that if you are talking about expertise, you want to lead into a field, and that is why the (f) has categorized the field of expertise that is required: accountancy, law, economics or some other relevant field.
    Mr. Speaker, my own view is to have a better arrangement of what obtains there, but indeed, to maintain what is there. Mr. Speaker, I would have thought that we could have some rendition as this:
    “Four other individuals, two of
    Mr. W. O. Boafo 1:50 p.m.
    Mr. Speaker, I tend to support the rendition by the Hon Minority Leader. Mr. Speaker, our duty is to make the law, and we are not here to make the appointments. But in making the law, what should guide us is to try and provide guidelines to the Executive.
    Mr. Speaker, it is important for us as legislators to demonstrate that we have a government with limited powers, and this is a way of showing that that prevails in our society, by curtailing Executive discretion. And one way of curtailing Executive discretion in this matter is to go the way of providing specific guidelines as to who should be appointed to the Board. The proposed amendment is too general, so I would go with the original rendition as further amended by the Hon Minority Leader, in that the areas of expertise must be set out in the subclause.
    Mr. First Deputy Speaker 1:50 p.m.
    Very well, Hon Ranking Member.
    Dr. A. A. Osei 1:50 p.m.
    Mr. Speaker, I do not have objection to the principle, but I have an objection to the motive. Who are we to determine that this is the best expertise for such an area? Already on the Board, we have other people with considerable expertise in the areas that you have mentioned. Then to insist that these areas are the ones that are important, who determines that? I am not sure our object is to curtail the discretion of the Executive. I am not sure I agree with that.
    Mr. First Deputy Speaker 1:50 p.m.
    Hon
    Members, having regard to the state of business of the House, I direct that Sitting be held outside the prescribed period.
    Hon Member, continue.
    Dr. A. A. Osei 1:50 p.m.
    Mr. Speaker, I was going to propose the following, if my Hon
    Minority Leader would agree, as he said 1:50 p.m.
    “Four other individuals, two of whom are women with relevant professional expertise.”

    If my Hon Minority Leader would agree --
    Mr. First Deputy Speaker 1:50 p.m.
    Hon
    Minority Leader, that your submission with regard to “considerable”, though is valid, it is too subjective. But they are saying that listening to the Ranking Member, if you can remove “considerable” and put “relevant” there -- But even the “relevant aspect” there shows that there could be some other fields. So the very discretion you want to curtail is also open at the “relevant” subclause there. So, he is suggesting that you remove the “considerable”, and put “relevant” there, and then we retain the rendition as it is.
    Mr. Kyei-Mensah-Bonsu 1:50 p.m.
    Mr. Speaker, I think it is agreeable because the “relevant” relates to the business of the Authority. I think it is agreeable.
    Mr. First Deputy Speaker 1:50 p.m.
    Then it should be moved accordingly. Somebody has to move that amendment.
    Mr. Avedzi 1:50 p.m.
    Mr. Speaker, I beg to move,
    clause 1(f) delete and insert the following:
    “Four other individuals with relevant professional expertise, two of whom are women.”
    Dr. A. A. Osei 1:50 p.m.
    Mr. Speaker, just a small amendment. It says:
    “Four other individuals, two of whom are women -- [Pause] -- The “two of whom” must come first.
    Mr. S. K. B. Manu 1:50 p.m.
    Mr. Speaker, I think
    we should just stop at “two of whom are women” because the appointing authority
    would not appoint anybody without the relevant expertise. [Interruption.] You are not listening to me, you are chatting with the Minister, so just listen to me -- [Interruption.]
    Mr. First Deputy Speaker 1:50 p.m.
    Hon
    Member, address the Chair.
    Mr. Manu 1:50 p.m.
    Mr. Speaker, I am saying
    that we should just stop at “four other individuals, two of whom are women”. We should end there, without going to prescribe who the women are because the appointing authority would certainly not appoint somebody without the requisite expertise.
    Mr. First Deputy Speaker 1:50 p.m.
    The House wants to make sure that whatever expertise the person has is relevant to the Authority's business; that is the sense of the House. So, kindly give me the final rendition. The compromise rendition, please; draft it on a piece of paper so that, I know I am doing the right thing here.
    Mr. Kyei-Mensah-Bonsu 1:50 p.m.
    Mr.
    Speaker, if I may, “four other individuals, two of whom are women with relevant professional expertise”.
    Mr. K. O. Darko-Mensah 1:50 p.m.
    Mr. Speaker, if you look at the original rendition, it talks about the members coming from the private sector. I strongly believe that it would be appropriate if we can add “from the private sector” to the Hon Minority Leader's rendition. It would then read:
    “Four other individuals, two of whom are women, with relevant professional expertise from the private sector.”
    Mr. First Deputy Speaker 1:50 p.m.
    Very well.
    I think we were getting a compromise before that point started coming. So, let us
    have the compromise one so that the Chair would know how to put the Question.
    MR. SECOND DEPUTY SPEAKER
    Mr. Second Deputy Speaker 2 p.m.
    So Hon Leader, what is the compromised rendition?
    Mr. Bagbin 2 p.m.
    Mr. Speaker, I definitely have followed the debate and I will prefer that we talk about “four other persons,” not even “individuals”, “four other persons, two of whom are women”, simpliciter. When we talk about relevant professional expertise in revenue authority, I do not know what professions we are talking about because it is more than what people are thinking -- accountancy, law, human resource? It is more than that.
    Some Information Communication Technology (ICT) experts and all those are involved. So when we say “relevant”, what is the relevance here? So I believe it should be “four other persons, two of whom are women”.
    Dr. A. A. Osei 2 p.m.
    Mr. Speaker, I think that the compromise being proposed by the Hon Majority Leader is acceptable. I will only plead that -- When we moved this amendment, we changed the words “private sector” to “individuals” but I think the intent was to make sure that all of them do not come from the public sector. So for the avoidance of doubt, if we include the words “private sector” here, I think it will catch the original motive -- “four persons from the private sector, two of whom are women”. So that the rest are all from the public sector.
    Mr. Avedzi 2 p.m.
    Mr. Speaker, I think that issue cropped up at the Committee level and we thought that if we looked at the membership of the Board, the five of them were virtually coming from the public
    Dr. A. A. Osei 2 p.m.
    It is either the public or the private. So if he is already taking from the public sector, there are no other sectors but only the private sector. There are only two of them. Is there any private-public partnership (PPP)?
    If the Hon Minister will give us his opinion on this one. Mr Speaker, we thought that the original intent was not to load it with people only from the public sector. So in this amendment, I want to propose that we keep the words “private sector” for the other persons going to be appointed to ensure that there is some combination of people from both sectors. That is why we are bringing it back.
    Mr. Second Deputy Speaker 2 p.m.
    Hon Chairman of the Committee, do we have some middle way? And if it may be carefully recited so that we know.
    Mr. Avedzi 2 p.m.
    Mr. Speaker, if we include “private sector” -- [ Interruption.]
    Mr. Second Deputy Speaker 2 p.m.
    Please, read it out.
    Mr. Avedzi 2 p.m.
    We have “four other persons, two of whom are women” -- [Pause.] Mr. Speaker, if we say “four other persons from the private sector” it means that we are giving all the four positions to the private sector. But the intention of the original Bill is that the four other persons, not all should come from the public sector.
    Dr. A. A. Osei 2 p.m.
    Please, we looked at it. The intention was that all of them must come from the private sector. So we are
    Mr. Second Deputy Speaker 2 p.m.
    Kindly put the rendition right for the records.
    Dr. A. A. Osei 2 p.m.
    “. . . four other persons from the private sector, two of whom are women” -- “two of whom shall be”; “are” and “shall be” are the same thing. Mr. Speaker, this “two of whom are women” does not sound very I disagree with him. Is there a doubt that they are women?
    Mr. S. K. B. Manu 2 p.m.
    Mr. Speaker, it is supposed that the others will come from the public sector; so “four other persons from the private sector, two of whom are women”; “shall be women” and “are women” connotes the same meaning. Yes.
    Mr. Second Deputy Speaker 2 p.m.
    In terms of elegance, what do you prefer?
    Mr. Manu 2 p.m.
    If we want to be reader friendly, then we shall say “two of whom shall be women” -- to make our laws reader friendly.
    Papa Owusu-Ankomah 2 p.m.
    Mr. Speaker, really, it has to do with drafting style. If we agree then whether it should be “shall be” or “are”, let us leave it to the Drafts persons. But I know that the correct rendition which is in accord with international drafting style is “are”.
    Mr. Second Deputy Speaker 2 p.m.
    And for which matter, if you will put the rendition again just for us all to agree on the same meaning -- “four other persons from the private sector, two of whom are women”. Is that so? Very well.
    Mr. Avedzi 2 p.m.
    Mr. Speaker, that is the rendition; that is correct.
    Mr. Second Deputy Speaker 2 p.m.
    That is
    the rendition?
    Mr. Avedzi 2 p.m.
    Yes.
    Mr. K. T. Hammond 2 p.m.
    Mr. Speaker, I think Hon Balado got it right. I have not heard about this business -- “of whom two are”. I am not so sure about it. He is talking “new, new, new”; let us go conventional.
    Mr. Speaker, the “two of whom shall”. Hon Balado Manu was right on that point. Mr. Speaker, let us vote for the conventional one and not the new style. The other day we got ourselves entangled in the new one, “An enactment by the President and . . .”, there were problems. Let us take the way that we know very well, “two of whom shall be”.
    Mr. Second Deputy Speaker 2 p.m.
    I think we are speaking or singing from the same tune.
    Mr. Avedzi 2 p.m.
    Mr. Speaker, I think “shall” and “are” are the same thing but I think the “are” is the new drafting style. So we can leave that one with the drafting experts.
    Question put and clause deleted.
    Mr. Second Deputy Speaker 2 p.m.
    There is another amendment to clause 4.
    Mr. Avedzi 2 p.m.
    Mr. Speaker, I beg to move, clause 4, subclause (3), delete.
    Mr. Speaker, the Committee thinks that subclause (2) of clause 4 has already taken care of clause 4 (3); so bringing that one is not necessary. So we are deleting the subclause (3) because it has been taken care of already in subclause (2).
    2.l0 p.m.
    Mr. Second Deputy Speaker 2 p.m.
    The

    amendment is for the consideration of the House.

    Question put and clause deleted.

    Clause 4 as amended ordered to stand part of the Bill.

    Clause 5 -- Functions of the Board.
    Mr. Akologu 2 p.m.
    Mr. Speaker, a short while ago, members of the Committee on Constitutional, Legal and Parliamentary Affairs and the Hon Minister for Justice and Attorney-General met to consider an issue. They have just reported back that it has been resolved. So as was agreed upon, I will say that we step this one down and go back to complete the Consideration Stage of the Copyright (Amendment) Bill and then come back to this one.
    Mr. Second Deputy Speaker 2 p.m.
    Item number 29 -- shall we hear from you now as to what the situation is?
    BILLS -- CONSIDERATION 2 p.m.
    STAGE 2 p.m.
  • [Resumption of debate from column 4007]
    • Mr. Inusah Fuseini 2 p.m.
    Mr. Speaker, I beg to move, clause 1 subclause 2 (a), insert the following new subclauses. Subclause 2 (b) to read:
    “A manufacturer, importer or publisher of a sound or audio
    visual recording who intends to use an alternative security device shall
    (a) register the device with the Internal Revenue Service after the approval of the Minister;
    (b ) depos i t a quan t i ty o f the alternative security; and
    (c) the Internal Revenue Service shall have the alternative security device affixed to the sound or audio visual recording.”
    Question put and clause deleted..
    Mr. William O. Boafo 2 p.m.
    Mr. Speaker, with regard to clause 2 (a), (b) and (c) -- I am not a member of the Committee and I wonder whether the Committee discussed any sanction against persons who fail to -- or who sell or exhibit the alternate security device without having it affixed to the sound or audio visual recording.
    This is because there seems to be a gap so far as section 25 (2), (3) and (4) is concerned. They deal with penalties for persons who fail to affix the security device but it appears there is nothing to cover the persons who import alternate security device and any sanction which will apply to them if they fail to affix the alternate security device to the sound or audio visual recording, so if the Hon Chairman will guide us.
    Mr. Second Deputy Speaker 2 p.m.
    Mr. Chairman, your view on this?
    Mr. Fuseini 2 p.m.
    Mr. Speaker, his concerns have been addressed by the parent Act. Indeed, what we are doing is to give
    producers an opportunity to use superior devices. But even under the existing regime, those who fail to deposit the devices to be affixed are liable to sanctions under the parent Act.
    Mr. Second Deputy Speaker 2 p.m.
    Hon Boafo, does that satisfy your query?
    Mr. Boafo 2 p.m.
    My query was to the effect that the principal enactment makes provision under section 25 (2), (3) and (4) and I am wondering whether we cannot have a rendition to the effect that sub sections (2), (3) and (4) of the Act shall apply to persons who import alternate security devices. This is because the sanction is under 25 (2), (3) and (4). But 25 2 (a) and 2 (b) are different. So I just want to find out whether this could not be possible.
    Mr. Fuseini 2 p.m.
    Mr. Speaker, in the parent Act itself, section 42 provides for offences and penalties and that includes offences under the sections that we are trying to insert in the law; non-compliance with the law has consequences dealt with under section 42.
    Question put and clause deleted.
    Clause 1 as amended ordered to stands part of the Bill.
    Mr. Second Deputy Speaker 2 p.m.
    Clause 2 -- section 77 of Act 690 amended?
    Mr. Fuseini 2 p.m.
    Mr. Speaker, I beg to move, that clause 2 (ii), (iii) and (iv) delete the whole of clause 2 and insert the following:
    “The principal enactment is amended by the insertion of section 77 (a) -- transitional provisions -- the Minister shall”.
    (a) adapt measures that the rights of authors, producers and
    publishers, publishers and performers are collectively administered, promoted and protected; and
    (b) collect and distribute any royalties or other remuneration accruing to authors unti l societies are formed under the regulations.”
    Mr. Speaker, I so move.
    Mr. Speaker, this was as a result of the brief consultation we sought your indulgence to go and hold, and the outcome is what I am presenting to this House.”
    Question put and clause deleted.
    Clause 2 as amended ordered to stand part of the Bill.
    The Long Title --
    Mr. Fuseini 2 p.m.
    Mr. Speaker, I beg to move, Long Title -- line 2, delete “interim”
    Question put and clause deleted.
    The long Title as amended ordered stand part of the Bill.
    Mr. Second Deputy Speaker 2:20 p.m.
    This ends the Consideration Stage for the -- Item 30, motion?

    Suspension of Standing Order 131(1)
    Minister for Justice and Attorney- General (Mrs. Betty Mould-Iddrisu) 2:20 p.m.
    Mr. Speaker, I beg to move, that notwithstanding the provisions of Standing Order 131 (1) and (4) which require that

    when a Bill has passed through the Consideration Stage, the Third Reading thereof shall not be taken until at least twenty-four hours have elapsed, and that the Third Reading of a Bill shall not be made on the same day as the Second Reading, except urgent Bills, the motion for the Third Reading of the Copyright (Amendment) Bill, 2009 may be moved today.
    Mr. Fusieni 2:20 p.m.
    Mr. Speaker, I beg to second the motion.
    Question put and motion agreed to.
    Resolved accordingly.
    BILLS -- THIRD READING 2:20 p.m.
    Mr. Second Deputy Speaker 2:20 p.m.
    Hon Members, we go back to clause 5 of our original Consideration, that is the Ghana Revenue Authority Bill, 2009, item 7 (xi).
    BILLS -- CONSIDERATION 2:20 p.m.
    STAGE 2:20 p.m.
    Mr. Avedzi 2:20 p.m.
    Mr. Speaker, I beg to move, clause 5 -- subclause (1), paragraph (a), line 2, delete “and making recommenda-tions for improvement where necessary”.
    Mr. Speaker, the Committee thinks that by supervision and monitoring of the Authority in the performance of its functions, the Board would have been making recommendations and then making proposals for improvements
    Mr. Boafo 2:20 p.m.
    Mr. Speaker, I was just trying to draw your attention to the fact that I did not hear that we attended to item (x), that is subclause (3) of clause 4.
    Mr. Second Deputy Speaker 2:20 p.m.
    We are on item 7 (xii).
    Mr. Avedzi 2:20 p.m.
    Mr. Speaker, I beg to move, Clause 5 sub-clause (1), paragraph (c), line 1, delete “drawing up” and insert “determination”
    Mr. Speaker, we think that it is under the “Functions of the Board”. The Board will determine the “scheme of service” for the staff but not to “draw up a scheme of service” for the staff. So we are deleting “drawing up” and replacing it with “determination”.
    Question put and clause deleted.
    Mr. Avedzi 2:30 p.m.
    Mr. Speaker, I beg to
    move, clause 5 -- subclause (1), paragraph (d), delete.
    Mr. Speaker, we think that subclause (1), paragraph (b) above in the Bill has already taken care of (d), so we are deleting the (d) completely.
    Question put and clause deleted.

    Clause 5 as amended ordered to stand part of the Bill.

    Clause 6 -- Tenure of office of

    Members of the Board.
    Mr. Avedzi 2:30 p.m.
    Mr. Speaker, I beg to
    move, clause 6, subclause (4), lines 1 and 2, paragraph (d), delete “other than the Commissioner-General and the Governor of the Bank of Ghana”.
    Mr. Speaker, this amendment is proposed because the Committee thinks that by protecting some members of the Board will not be fair to other members. So all the members of the Board shall be affected by the provision under the subclause.
    Mr. Chireh 2:30 p.m.
    Mr. Speaker, I support
    this amendment [Interruptions]. This is because if we exclude the very active people from this, they can always use official duty and then they will not be attending Board meetings. I think that should also be included. [Interruptions.] Yes, I can imagine that; they are busy, but they should attend. Because without them being part of these meetings, the meetings will be meaningless. They are supposed to be there to provide information for meaningful decisions to be taken by the Board. So I think we should adopt the amendment as proposed.
    Question put and clause deleted.
    Clause 6 as amended ordered to stand part of the Bill.
    Dr. A. A. Osei 2:30 p.m.
    Mr. Speaker, I want to crave your indulgence -- there were some minor issues in subclause 6 that may need a bit of refinement and it just
    skipped my mind. I want to draw the Chairman's attention to subclauses 6 and 7 “where there is a vacancy” -- we have put that under sections 3, 4 and 5 and we thought that if we attach section 6 (3), (4) and (5) just as we have done with 8 (2), it will be better than what we have now. For the avoidance of doubt - it just skipped my mind and I do not know how we can correct that.
    Mr. Avedzi 2:30 p.m.
    Mr. Speaker, if the Hon
    Ranking Member can come clearly again; I did not hear what he said.
    Dr. A. A. Osei 2:30 p.m.
    Clause 6 (7) (a), we have under sections 3, 4 and 5 or 8 (2) and the Hon Leader thought that it would be better if we made sure it was under sub section 6 (3) (4) and (5) or 8 (2) for the avoidance of doubt.
    Mr. Avedzi 2:30 p.m.
    Mr. Speaker, that is all
    right.
    Mr. Second Deputy Speaker 2:30 p.m.
    Very
    well. [Interruptions.] Hon Member, you are against that proposition? Go ahead. Chairman of the Committee, follow him carefully.
    Mr. Chireh 2:30 p.m.
    Mr. Speaker, the reason
    we are not putting 6 (a), 6 (3), (4) and all that is because the whole thing is under the section 6. But I think that what he wants to emphasise is important. Otherwise, it is obvious that we are referring to clause 6. If this provision was coming from another clause, that is why it would have been necessary to put 6 (3), (4), and others. But because it is not coming under 8 or 6, that is why it is specifically mentioned that 8 (2) -- so that the distinction is there. Once we are within the clause we do not refer to it again.
    Dr. A. A. Osei 2:30 p.m.
    Mr. Speaker, I do not
    have an objection; the Hon Leader has

    asked me to propose it. So it is all right with me.
    Mr. Second Deputy Speaker 2:30 p.m.
    I think
    we will make progress and leave that till later.
    Clause 7 ordered to stand part of the Bill.
    Clause 8 -- “Disclosure of Interest”.
    Mr. Avedzi 2:30 p.m.
    Mr. Speaker, I beg to move, clause 8 subclause (2), delete “ceases to be a member” and insert “shall be removed from the Board”
    Mr. Speaker, the Committee thinks that if we say “ceases to be a member”, in a way it is hanging so “shall be removed from the Board” will be more appropriate than a member who contravenes sub (1) “shall be removed from the Board”.
    Mr. Haruna Iddrisu 2:30 p.m.
    Mr. Speaker, with your indulgence, if he can justify that. There is a subclause of “removal of officers” and the Bill provides for how officers will be removed. If for some reason, one is unable to attend a meeting one will “cease to be a member of the Board”. Why does he want to insist on “you are removed from the Board''?
    Mr. Avedzi 2:30 p.m.
    Mr. Speaker, how does
    one cease to be a member? If I do not attend meetings for three consecutive times, what happens? Is it automatic? So there must be a process to follow to remove that member from the Board. That is why it says “shall be removed from the Board”.
    Mr. Fuseini 2:40 p.m.
    Mr. Speaker, it is a
    substantive provision we have put in the Bill, and immediately one fails to attend three consecutive meetings without reason, he ceases to be a member. It is automatic. If he fails, nobody would take action
    to remove him or remove that person, no action is required. [Interruptions.] Mr. Speaker, I understand that clause 8 is not on “attendance”, clause 8 is on “disclosure” but the Chairman was talking on “attendance” so -- [Laughter.]
    Question put and clause deleted.
    Clause 8 as amended ordered to stand part of the Bill.
    Clauses 9 to 11 ordered to stand part of the Bill.
    Clause 12 -- Departments, Regional and District Offices of the Authority.
    Mr. Avedzi 2:40 p.m.
    Mr. Speaker, I beg to
    move, clause 12, subclause (1), line 1, delete “departments” and insert “divisions”.
    Mr. Speaker, you will recollect that early on, we changed the word “departments” to “divisions.” So this should be in agreement with the one that we have done early on.
    Question put and clause deleted.
    Clause 12 as amended ordered to stand part of the Bill.
    Clause 13 -- Appointment of Commis- sioner-General.
    Mr. Avedzi 2:40 p.m.
    Mr. Speaker, I beg to
    move, clause 13, subclause (2) delete and insert the following:
    “the Commissioner-General shall hold office on the terms and conditions specified in the letter of appointment and shall be appointed for a term of four years and may be

    renewed for another term of four years only.”

    Mr. Speaker, this amendment is proposed to have a better rendition and to limit the term of office of the Commissioner-General to a maximum of eight years. But what we have in the Bill would have a maximum of more than eight years. So that is the purpose of the amendment.
    Mr. Chireh 2:40 p.m.
    Mr. Speaker, if he can
    clarify the thing. He said we should delete something and I do not know what he is deleting and what remains.
    Mr. Avedzi 2:40 p.m.
    Mr. Speaker, we are deleting subclause (2) completely and replacing it with the following:
    “ the Commiss ioner-Genera l shall hold office on the terms and conditions specified in the letter of appointment and shall be appointed for a term of four years and may be renewed for another term of four years only.”
    So that the total can be eight years.
    Question put and clause deleted.
    Clause 13 as amended ordered to stand part of the Bill.
    Clause 14 -- Functions of the Commissioner-General.
    Mr. Avedzi 2:40 p.m.
    Mr. Speaker, I beg to
    move, clause 4, sub-clause (5), line 2, before “shall” insert in consultation with the Board”.
    Mr. Speaker, the new rendition will now read 2:40 p.m.
    “One of the Commissioners of the Authority nominated by the Commissioner-General in consultation with the Board shall act in the absence of the Commissioner- General”.
    Mr. Speaker, this is done so that the Commissioner-General cannot be having favouritism in terms of who acts in his absence so that he can only do that in consultation with the Board.
    Mr. H. Iddrisu 2:40 p.m.
    Mr. Speaker, I rise
    to oppose the amendment. In every administrative structure, we should give the Chief Executive some latitude, that in his absence, he can determine who can act on his behalf. To stretch it to the Board, assuming the Board is unable to meet -- we know that some Boards meet two weeks, others, one month, others, two months.
    I think it is a very dangerous amendment the Chairman is proposing, that in order to have somebody act on behalf of the substantive, he must seek consultation with the Board. I think it is inappropriate and we should object to it, Mr. Speaker.
    Papa Owusu-Ankomah 2:50 p.m.
    Mr. Speaker, I support the amendment and it was informed by the discussions that we had with the representatives of the staff. Indeed, their fear was that this particular right may be used to undermine the authority of the various Commissioners. This is because presumably, in any structured organization, you know that there may be two or three officers of the same rank but you know that one is senior to the other, so it is automatic.
    Where you have a situation that the
    Papa Owusu-Ankomah 2:50 p.m.


    Commissioner-General is going some- where and he says today, this man should act, tomorrow he says that man should act, it would not promote structured authority within the organization and this became a sticky point with the staff. So the Committee decided that, to ensure that this power not use -- I would not want to but -- be used capriciously, it should be in consultation with the Board.

    Indeed, in every properly structured organization, the Chief Executive cannot leave office and assign responsibility to anyone to head the office without notifying the Board. For instance, if the Chief Executive has to go on leave, he has to notify the Board. Even if the Board cannot meet, there may be a sub-committee of the Board to deal with this matter or even the Chairperson.

    So I am proposing, in the light of this explanation, despite what the Hon Minister has said, which in a way, may be the normal thing that is to happen, in this particular circumstance of this case, I am urging the House to support the amendment.
    Mr. Chireh 2:50 p.m.
    Mr. Speaker, I will want
    to support the amendment but not to refer to the Board, rather to the Chairman of the Board. Incidentally, it is the same person, is it not? -- [Interruption] -- Oh! Sorry. I think the Board is like a board meeting in which we decide who should preside virtually, that is the argument that we are making here. Otherwise, we should have -- [Interruption] -- No, I am saying that the composition of this Board is also chaired by the Commissioner -- General -- [Some Hon Members No.]:
    Then there is a problem. In that case, we must let it be the Chairman of the Board because for a Board to meet to decide who acts, unless, as you are saying, the person is going on leave. If he is not
    Mr. Avedzi 2:50 p.m.
    Mr. Speaker, I think we
    should leave it with the Board. Whatever processes that they would follow in appointing that should be left with the Board. Because if you say the Chairman of the Board, it becomes again a two-man show and if it is something that is urgent and the Commissioner-General informs the Board Chairman and thereby, they appoint one of the Commissioners to act, that is a different thing.
    If the Commissioner is going to have a long leave or whatever, that can be tabled at a meeting of the Board and a decision would be taken for who acts in his absence. So let us leave it with the Board. If you say the Board Chairman, in my opinion, I think it is still going to be a two-man show.
    Mr. Fuseini 2:50 p.m.
    Mr. Speaker, I am
    worried about the practicality of its implementation. The Chief Executive is about travelling. It is not yet time to convene a Board meeting. The Chief Executive is gone, he has travelled, how he would determine the person to act in his stead -- because if he is to do it, if he is to nominate somebody in consultation with the Board, the Board should be properly constituted before that consultation can be done. How long would it take the Board

    to be constituted?

    We know that when a Board meeting is to be convened, they require notice. How long would it be to send out notice to be able to constitute a Board for the Chief Executive to consult them on who must act in his absence? So that is my difficulty. So, yes, probably, we do not want to give the Chief Executive the sole discretion of determining who must act in his place. But we must limit the consultation to the Chairman or people who can be readily consulted. If not, there would be a revenue governing body without a Chief Executive.
    Alhaji Muntaka 2:50 p.m.
    Mr. Speaker, I want to agree with the further amendment because as he rightly mentioned, in order to avoid industrial unrest, if you say the Board and then people, like the Chairman is suggesting. -- “Oh! he could consult only the Chairman and go away with it”. When he consults only the Chairman others could raise the illegality of the process. So it is important that we restrict it to the Board Chairman. But when we say the whole Board, it is going to be virtually impoosible for those kinds of arrangements to be done.
    You are travelling, something has come so urgently, you need to send notice for the Board to meet and decide -- [Interruptions.] -- No, I mean, there will surely be a vacuum. Unless you are saying that even when you go, two or three days after you are gone, people could sit and then decide who takes over. I do not think that is proper.
    We all know -- I mean in the working environment, it is easier if the decision is supposed to be taken by no more than three so that it would be much, much flexible to quickly get a replacement and move on. So if they would agree with the further amendment to use the Board Chairman, we would go with it. But the whole Board,
    Mr. Speaker, I will be strongly against the motion.
    Dr. A. A. Osei 2:50 p.m.
    Mr. Speaker, I am surprised my Hon Colleagues are acting as if this is new. The Chairman acts on behalf of the Board but the responsibility is the Board's. The normal arrangement internally is that the Board members defer to the Chairman. But that is an internal matter. Here, it is the Board which is responsible, not the Chairman. You set the Board, how it works practically is that the members delegate the Chairman, so that he is taking it on their behalf. But we do not put him in his capacity as the chair, he cannot be acting in the law, he cannot act on his own. It is the Board that we hold accountable ,so let us leave it as it is. And then in the internal arrangements, that is how it would work, but not the Chairman. The Chairman has only one vote. We cannot give him that responsibility.
    If something happens, we want to hold the Board responsible, not the Chairman. It is the Board which has the fiduciary responsibility, why are we limiting it to the Chairman? It will be wrong to list the Chairman here. It is the Board that we are delegating these functions to; let us allow them in the internal arrangements to delegate but we cannot hold only the Chairman responsible for this.
    Mr. Chireh 2:50 p.m.
    Mr. Speaker, corporate practice is that the Chairman of the Board acts for the Board and the Board later on meets to ratify the decisions of such a Board or rejects such a decision. That is corporate practice.
    The other point I want to make is that, the whole essence of the consultation, if you say Board here and the Chairman purports to do anything, it would be
    declared null and void.
    The third issue is that, you see, if you have a Board and you want the Board Chairperson, you think that the Board Chairperson will be on collusion with one other person, no law can prevent a dictatorial chairman to be appointed or one who will be in consultation. But the point is that we think whoever is going to chair this Board will be a reasonable person and you consult with him. And the practice, as I am saying, we have the Board Chairman deciding on the place, the venue and time for meetings.
    Why do we not say that the Board should decide such a thing? It is because he is the Chairman and he reflects what the Board says. In line with corporate practice, let us say that it is in consultation with the Chairman who acts on behalf of the Board. If we do not do that, the responsibility for the Board, as he is saying, fiduciary responsibility, does not lie in all of them like that when a matter, for instance, succession -- somebody is to go outside to do something and you need to call a Board meeting to decide who takes over, I have never seen that.
    It means you are not going to have anybody acting. If it is the programme leave the person is taking, that is brought to the Board meeting, should we allow the -- Commissioner-General to go on leave before the decision? Who acts in his absence? But let us provide the law and give the Chairman that power because he is the Chairman and because we think he should be Chairman.
    Why should he be Chairman and the Board must direct everything? Then there is no need for such a thing and I believe that corporate practice is abundant. Many, many places, when there is an emergency,
    Mr. E. A. Owusu-Ansah 3 p.m.
    Mr. Speaker, I am coming under Standing Order 48. I do not think that we have the requisite quorum in the House.
    Thank you, Mr. Speaker.
    Mr. Second Deputy Speaker 3 p.m.
    Hon
    Minority Leader, do you want us to pursue this line of action?
    Mr. Kyei-Mensah-Bonsu 3 p.m.
    Well, Mr. Speaker, he has raised the matter but we do not have to immediately terminate debate. They should ring the bell and I believe we will have the numbers to continue.
    Mr. Fuseini 3 p.m.
    Mr. Speaker, in fact, I think this amendment, for whatever reason they have brought it, is very irrelevant. This is because when you look at clause 14 (3), it says that:
    “The Commissioner-General may delegate a function to an Officer of the Authority but is not relieved from ultimate responsibility for the performance of the delegated function.”
    When a Commissioner-General is leaving town, when he is unable to perform his function by reason of travel, he will delegate responsibility. That is what he is going to do. Now, you are saying that in delegating that responsibility to an officer, he must consult the Board. Now, what happens then to his ultimate responsibility? Are you now going to share that responsibility for delegating

    with the Board?

    Because you are saying that he shall “not be relieved of ultimate respon- sibility”. It is because you have given him the power to delegate, that is why you are putting on him the responsibility of the officer he has delegated that power to. And now, you are saying that even in delegating responsibility, he must consult the Board.

    Meanwhile, you have not created a platform or an avenue for sharing responsibility of that consultation. So, that is the difficulty why I think if you are giving responsibility, you are putting responsibility on a Commissioner-General for the exercise of his delegated power, then you should not tell him to share that power with somebody or responsibility with somebody.

    Mr. Speaker, so I think that we should leave the Commissioner-General to determine who he wants because delegato non delegatus? If he delegates, the delegated authority cannot delegate further. So, why should we do that?
    Mr. Second Deputy Speaker 3 p.m.
    Hon Members, I think we would have to make some progress. And I would now put the Question --
    Mr. H. Iddrisu 3 p.m.
    Mr. Speaker, with your indulgence -- I want to catch the Speaker's eye through the ear. -- I am sorry, Mr. Speaker. With your indulgence -- I am sorry I have had to come in through this route. Even if you take the clause 5, reading it properly, I believe that we may have to do a reconstruction of the whole thing. It begins by saying:
    “One of the Commissioners of the Authority nominated by the Commissioner-General.”
    The proper rendition should have been:
    “in the absence of the Commissioner- General, one other Commissioner nominated by the Authority shall act on his behalf.”
    I think that -- But, I still stand by my opposition that we do not need the Chief Executive to share this with the Board. But I think that there is something fundamentally wrong with the construc- tion itself. You cannot say:
    “One of the Commissioners of the Authority nominated by the Commissioner-General.”
    We can do a re-wording there.
    Dr. A. A. Osei 3 p.m.
    Mr. Speaker, with the Hon Chairman's concurrence, I suggest that we step this one down for now. There are other issues that we need to consult because even there are no Commissioners. So, I am not sure which Commissioner you will be nominating. There are heads of divisions. And I do not know if they are called Commissioners. But because of these other things, maybe, we can consult and step this down and come back.
    Mr. Second Deputy Speaker 3 p.m.
    That is clause 14, to be stood down? Hon Member for Old Tafo, Dr. Akoto Osei, is that what you are proposing?
    Mr. Avedzi 3 p.m.
    Yes, Mr. Speaker, let us stand it down for now?
    Mr. Second Deputy Speaker 3 p.m.
    The clause 14?
    Mr. Avedzi 3 p.m.
    Yes, clause 14.

    Clause 15 -- Suspension of Removal.
    Mr. Avedzi 3 p.m.
    Mr. Speaker, I beg to move, clause 15 subclause (1), line 2, after “President” delete “on the recommen- dation of the Minister” and insert “for any of the following:”
    Mr. Speaker, the Committee thinks
    that working on the recommendation of the Minister by putting it in the Act or in the Bill, is of no reference. But definitely, the President, in taking that action, would have done some consultation before. So, we think that once the reasons for his removal have been stated in the Bill, those should be maintained rather.
    Question put and clause deleted.
    Mr. Avedzi 3 p.m.
    Mr. Speaker, I beg to move, clause 15, subclause (2), delete.
    The Committee thinks that the
    subclause (2) under clause 15 is of no effect. Once the removal is being done by the President, we do not think that the removal should need the President's assent. So, it is of no effect.
    Mr. Kyei-Mensah-Bonsu 3 p.m.
    Mr. Speaker, I have nothing against it. But I thought that with the amendment proposed for clause 15 (1), we need to re-couch the entire clause 15 (1) with (a), (b), (c) and (d).
    So, I thought that, Mr. Speaker, you
    may put the Question on clause 15 (2) and then we will revisit clause 15 (1).
    Mr. Second Deputy Speaker 3 p.m.
    Exactly.
    Question put and clause deleted.
    Mr. Second Deputy Speaker 3 p.m.
    Well, let us go back to clause 15 (1) before I put the Question on the entire clause.
    Mr. Kyei-Mensah-Bonsu 3 p.m.
    Mr. Speaker, we have amended clause 15(1) to now read:
    “The Commissioner-General may be suspended or removed from office by the President for any of the following . . . ”
    Now, in that case, you do not have to say: “for stated misbehaviour”, so say “stated misbehaviour”; “inability to observe” then we say “declared bankruptcy or insolvency'', “conviction for a serious offence'', that makes it tidier.
    So, that is what I just wanted to
    propose.
    Mr. Avedzi 3 p.m.
    Mr. Speaker, the
    amendment of the Hon Minority Leader makes it friendlier, so let us adopt that one rather.
    Question put and clause deleted.
    Clause 15 as amended ordered to stand part of the Bill.
    rose
    Mr. Second Deputy Speaker 3 p.m.
    Yes, Hon Owusu-Ansah?
    Mr. Owusu-Ansah 3:10 p.m.
    Mr. Speaker, ten minutes have elapsed since I raised the question of quorum -- [Uproar].
    Mr. Speaker, if your clock tallies with mine, then ten minutes have elapsed since I raised the question of quorum and Mr. Speaker, may we have your direction on it?
    Mr. Chireh 3:10 p.m.
    Mr. Speaker, I know that my Hon Colleague may be raising a legitimate issue, but it is not for him to determine the time. Indeed, Mr. Speaker would be reminded to decide when he should listen to you again and not that he should raise another issue. I have my ears very, very well, so I oppose the suggestion that he is making. He should not be saying such things. He has drawn your attention to some facts; if it is true, we do not even know the figures he is talking about. But I think that we are duly constituted and we should continue with business.
    Thank you.
    Mr. Akologu 3:10 p.m.
    Mr. Speaker, I think the Hon Member made a point early on and you directed that we continue until the stipulated time. But as has been indicated, nobody took note of the exact time and arriving at it now is by, maybe somebody's own estimation. But still, even though he is within his -- I still want to appeal to him that whatever the concerns are, I have assured him that Leadership has taken over the concerns and is dealing with them.
    So that we should go ahead, we have rung the bell, Hon Members are coming in and then we make progress. We should be mindful of the fact that today has been slated for the House to rise sine die and if we do anything now not to finish the business on the Order Paper today, it may call for another decision; that means that we may have to be back here tomorrow.
    So I think he should exercise some patientce and we shall get the numbers in the House.
    We have commended and we have intended to put these things really on record, the co-operation of the Minority in the business of this House. And just that we are about the last day of the Session, something like this untoward happening might not paint a very good picture of ourselves. So I plead with the Hon Colleague to allow us to go on while we get the numbers here. By the time we finish the final decision, that is the Third Reading, we would have the numbers in place.
    Mr. Kyei-Mensah-Bonsu 3:10 p.m.
    Mr. Speaker, the concern that the Hon Member for Kwabre West (Mr. Owusu-Ansah) has raised is a legitimate one that any Hon Member may raise. We have gone beyond the time when Hon Members in Leadership of the Minority for raising matters of quorum. Nobody from the Minority side has done this. So I think it is out of place for my Hon Colleague to say that it is the motion for the Minority, because the inference by what he said is that the Minority has co-operated but it is rather sad that at this time, it should come from the Minority. That is wrong. It is his legitimate right as an Hon Member of this House.
    But he would know that I was even appealing to him that he should tarry; let us try to finish the business for the day and it is important that we further correct him.
    But Mr. Speaker, I would plead with my Hon Colleague once again, that we have travelled some distance; let us bear with one another and try to move the agenda forward.
    Mr. Hackman Owusu-Agyemang 3:10 p.m.
    Mr. Speaker, to buttress the point the Minority Leader made, I do not know why the Deputy Majority Leader says that
    we can never ever finish all the business that is at our disposal and so, that is why there is a recess. So when we come back, we can continue. But to say that if we do not finish, he would bring us back again tomorrow; he is arrogating onto himself the power to bring us back or to convene, which does not lie in his bosom. That lies in the bosom of Mr. Speaker, your goodself.
    But I believe that there is a time when we must cut off to go to our constituencies. So whatever we are able to do today, we would do it. What we are not able to do, we take it when we come from recess. I do not think that the Hon Deputy Minority Leader, Mr. Akologu should say that.
    Mr. Second Deputy Speaker 3:10 p.m.
    From what I gathered from the Hon Minority Leader, he wants us to make some progress while we see what can be done in the interim. So since he has indicated we should make some progress, let us continue with this for now.
    Mr. Akologu 3:10 p.m.
    Mr. Speaker, I am not opposed to whatever opinion -- [Interruption.]
    Mr. Second Deputy Speaker 3:10 p.m.
    Hon Member, if we would rather --
    Mr. Akologu 3:10 p.m.
    I just want to correct -- [Interruption.]
    Mr. Second Deputy Speaker 3:10 p.m.
    Please
    -- 3:10 p.m.
    Mr. Akologu 3:10 p.m.
    Let me correct the impression that the Minority Leader created. I have never at any point stated that the Minority has done this or that or the Leadership has not cooperated. I was rather commending the Minority side and the Leadership and I said that the Hon Member had a legitimate right on the issue that he had raised. But I pleaded with him to let us make progress while we get the numbers in. I did not say he does not have the right -- [Interruption.]
    Mr. Second Deputy Speaker 3:10 p.m.
    Hon Members, we are on the amendment
    Mr. Akologu 3:10 p.m.
    As for the House, yes, it is true that we may know. But once we have started this one, I was only saying, let us finish with this one and then we see where the next stage will lead us. And I drew attention to the fact that today is the last day. So let us see what progress we can make -- [Interruption.]
    Mr. Second Deputy Speaker 3:20 p.m.
    Deputy Majority Leader, in view of the situation, shall we rather make progress with the business which I believe is important Government business?

    Clause 16 --
    Dr. A. A. Osei 3:20 p.m.
    Mr. Speaker, I want to draw the Chairman's attention on clause 16. I do not see anywhere Commissioners are being appointed. Other staff, yes, but here, we are being specific for the Authority's commissioners. It is only the Commissioner-General that is being appointed. But now, we are saying “Commissioners” so we are forcing titles on people that we do not intend. My suggestion is that, instead of having for the Authority, Commissioner, we should limit it to other staff. I am saying that the title has not been defined that it will be Commissioner as a division head.
    Nowhere have we signalled the intention that automatically a divisional head will be called a Commissioner. But we are saying we should appoint the Commissioner. So I plead that we say other staff that are necessary so that we are not then forcing them to give a title because
    Dr. A. A. Osei 3:20 p.m.


    we are changing the Commissioners to have only one Commissioner-General. Now, we are saying, appoint Commis- sioners. The intention is not to say that a head of division should be a Commis- sioner. That is not stated anywhere here. So why do we say he should appoint the Commissioner?
    Mr. Avedzi 3:20 p.m.
    Mr. Speaker, we early
    on made reference to Commissioners and under clause 14, there is even an issue about which of the Commissioners act in the absence of the Commissioner- General. So it means we are going to have a Commissioner who is going to head the various divisions. So when you go to the interpretation, we only need to define a Commissioner in the interpretation as a new amendment.
    Dr. A. A. Osei 3:20 p.m.
    Mr Speaker, what I am not sure is that nowhere in our deliberations have we signalled the intention that a head of a division must be a Commissioner. We have just set up, maybe, four divisions. Now, we are saying that we want the authorities to call them Commissioners. It was not part of the original deliberations. If it is a new thing, I do not have a problem. But all along we were moving from three Commissioners to one Commissioner- General. Now here, we want to sneak in Commissioners. It was never intended to leave Commissioners. If now you are bringing it back -- [Interruption.]
    Mr. Terkpeh 3:20 p.m.
    Mr. Speaker, I think that
    we are taking the Executive Secretary out of this discussion. The Commissioner- General is actually replacing the Executive

    Secretary and the Board of the GRA will replace the RAGB and below this will be the two substantive division one for operations and one for the management support services. The implication is that we will have Commissioners to support the Commissioner-General in the discharge of his functions. So the head of the divisions, where we use to refer to departments will be the Commissioners. I do agree with the Chairman that probably, when it gets to interpretation, we would have to define it properly, a Commissioner as head of division.
    Mr. Kyei-Mensah-Bonsu 3:20 p.m.
    Mr.
    Speaker, I believe that the Commissioners, in accord with article 195, be appointed by the President, but what of the other junior staff at the place? Mr. Speaker, appointing the junior staff should be vested in the Governing Council and not the President and that will be in link with article 195 (3) where the power to appoint persons to and so shall vest in the Council or governing body as per article 185 (3).
    So I think we should make the distinc- tion clear, otherwise, even Stenographers working with the office might end up being appointed by the President and that is where my fear is.
    Dr. A. A. Osei 3:20 p.m.
    Mr. Speaker, to assure
    my Leader, the intention of putting article 195 there is to make sure that (1), (2) and (3) are covered when necessary. So the delegation is in two and that will allay his fears. If we just limit it to one, then it may have the lapse. So we purposely kept it at 195 so that it covers all the three cases without being specific. That is the main reason why we left it at 195.
    Clause 16 ordered to stand part of the
    Bill.
    Clause 17 -- Management team.
    Mr. Avedzi 3:20 p.m.
    Mr. Speaker, I beg to
    move, clause 17, delete the entire clause. Mr. Speaker, the Committee thinks that
    management team, is not by appointment but rather by position. So if you say appointment of management team, it is not proper, so membership of that manage-ment team would be determined by positions that are under the Authority, so the entire clause should be deleted.
    Question put and clause deleted.
    Clause 17 as amended ordered to stand part of the Bill.
    Clause 18 -- Participation of manage- ment teams in meetings of the Board.
    Dr. A. A. Osei 3:20 p.m.
    Mr. Speaker, the way clause 18 is posed, it was referring to an earlier management team. It said “the management team”. Since we have deleted 17, whether we amend 18 or not, it becomes deleted, consequentially because we were referring to the-management team and we have deleted 17, so this should be deleted conse-quentially.
    Mr. Avedzi 3:20 p.m.
    Mr. Speaker, what we did
    under clause 17 is that the management team should not be by appointment. But definitely, there is going to be a management team which will come as the positions they are holding. So definitely, there is a management team but we do not want to put it in the Bill as going to be appointed. So definitely, there is a management team which comes auto- matically because of the position one is holding.
    Dr. A. A. Osei 3:20 p.m.
    Mr. Speaker, the language is the management team.
    Mr. Second Deputy Speaker 3:30 p.m.
    Hon Chairman of the Committee, is there a prior reference to management team? For which matter we can now come to clause 18 and speak of “the management team”?
    Mr. Avedzi 3:30 p.m.
    Mr. Speaker, there is
    Mr. Second Deputy Speaker 3:30 p.m.
    Very
    well. Otherwise, it will be hanging.
    Mr. Avedzi 3:30 p.m.
    Mr. Speaker, we can
    have a new rendition that reads this way:
    “The Board may invite members of management to attend and participate in meetings of the Board”
    So we are deleting the “of the” and then the “team”.
    Mr. Second Deputy Speaker 3:30 p.m.
    It is
    always neat to have a rendition, so can you please, give that then at least, there is something to work on?
    Mr. Avedzi 3:30 p.m.
    Mr. Speaker, the new
    rendition is:
    “That the Board may invite members of management to attend and participate in a meeting of the Board but they are not entitled to vote at the meeting”.
    Mr. Second Deputy Speaker 3:30 p.m.
    So we
    can -- even before you come to that, let
    us have what we are talking about:
    “That the Board may invite members of management to attend and participate in Board meetings without the right of vote.”
    Mr. O. B. Amoah 3:30 p.m.
    Mr. Speaker, I was about to suggest an alternative and I think that the alternative -- [Interruption.]
    Mr. Second Deputy Speaker 3:30 p.m.
    Only as to rendition.
    Mr. O. B. Amoah 3:30 p.m.
    Mr. Speaker, as to rendition.
    Mr. Second Deputy Speaker 3:30 p.m.
    Very
    well.
    Mr. O. B. Amoah 3:30 p.m.
    ‘‘That the Board may invite members of the management team of the Authority to attend and participate in the meetings of the Board but they are not entitled to vote.”
    Mr. Second Deputy Speaker 3:30 p.m.
    Please, please, slowly, slowly.
    Mr. O. B. Amoah 3:30 p.m.
    That the Board may invite members of the management team “of the Authority” that is the insertion. The insertion is “of the Authority” to attend and participate in a meeting of the Board. Just to show that the management team refers to the Authority, that is, the Ghana Revenue Authority.
    Mr. Kyei-Mensah-Bonsu 3:30 p.m.
    Mr.
    Speaker, ‘‘Board'' has already been defined. It means the governing body of the Authority, so there is no need adding those words. They become superfluous. Yes, it is because we have deleted clause 17, that is why he has also deleted “Team”. So he is talking about management.
    Mr. Second Deputy Speaker 3:30 p.m.
    So
    Hon Minority Leader, if I put what you are saying together with the statement early on:
    “the Board may invite Members of Management to attend and participate in Board Meetings without the right of vote.”
    Hon Members, there is, therefore, an amendment.
    Dr. A. A. Osei 3:30 p.m.
    Mr. Speaker, well, we
    have not defined this word “management”; in the interpretation there is nothing that defines what management is. So what do we mean by management? Who is management? So unless we have a definition for “management” in the interpretation, it even creates more difficulty for me. Who are you inviting as management, where it is not defined here?
    Mr. Avedzi 3:30 p.m.
    Mr. Speaker, we will have difficulty if we want to define management. We will be limiting it to -- because when the structures come in place before we will know clearly what positions form management. So if we make any attempt to define management, there will be difficulty there.
    Mr. Second Deputy Speaker 3:30 p.m.
    Hon
    Member, please, continue.
    Mr. Joseph Yieleh Chireh 3:30 p.m.
    Mr.
    Speaker, the amendment itself, as we are talking about, is not necessary. The original, whether we delete the entire clause 17 or not, the reasons for deleting it is that, in all organizations, you have what constitutes management and therefore, you can refer to them as the management team. All the Boards, Authorities, Commissions or whatever you have set up, you will always have. Sometimes it is by designation by the Board who forms part of this management.
    So if you refer to the members of the management team, there is one that would have been decided as part of that team. And that fact, we did not even need to provide for the appointment of a management team because a management team is by

    position, it is not by appointment. And therefore, as it is, whether you now say a management team or management, you are referring to one same organization which should not be defined because in many of our laws, you do not define management. It is by practice and by the divisions that are there that you constitute into management and for this corporate practice, we do not need to even amend or further suggest any amendment to this clause.
    Mr. Second Deputy Speaker 3:30 p.m.
    Hon Members, I will now put the Question --
    Dr. A. A. Osei 3:30 p.m.
    Mr. Speaker, I think what he said was that, it does not need any amendment as this, so that it stands as it is; that was his suggestion, not -- and that is why we are abandoning that situation early on.
    Mr. Second Deputy Speaker 3:30 p.m.
    Very
    Mr. Kyei-Mensah-Bonsu 3:30 p.m.
    Mr.
    Speaker, I believe that we all agreed that clause 18 should not be deleted -- The proposal by Hon Chairman, that it should not be deleted. I think that our concern was as regards the word “team” and now that we have some argument to retain it, I believe the rendition that you proffered, the Chair proffered will be a neater way of capturing it. Now, reinstating the word “team” so that we may have:
    “The Board may invite members of the management team to meetings of the Board but without the right to vote.”
    I think that captures it better.
    Mr. Second Deputy Speaker 3:30 p.m.
    Hon
    Majority Leader, if you may state that in full.
    “The Board may invite members of
    the management team to attend and participate in meetings of the Board without right to vote.”
    Question put and clause deleted.
    Clause 18 as amended ordered to stand part of the Bill.
    Clause 19 -- Rules of the Authority.
    Mr. James Avedzi 3:30 p.m.
    Mr. Speaker, I beg
    to move, clause 19 delete.
    The reason is that the whole clause has already been taken care of in subclause (5) above, so repeating it here is not necessary. So the entire clause should be deleted because it has already been taken care of in clause 5.
    Question put and clause deleted.
    Clause 19 as amended ordered to stand as part of the Bill.
    Clause 20 - Co-operation with the Authority.
    Mr. Avedzi 3:30 p.m.
    Mr. Speaker, I beg to move, clause 20, delete and insert the following:
    “Co-operation with the Authority.
    (1) A person shall co-operate with the Authority to ensure the assessment and optimum collection of revenue.
    (2) A person who fails to co-operate with the Authority to ensure the assessment and optimum collection of revenue commits an offence and is liable on summary conviction to a fine

    of not more than five hundred penalty units or to a term of imprisonment of not more than two years or to both.

    (3) In the case of continuing offence to a further fine of ten penalty units for each day during which the offence continues after written notice has been served on the offender by the Authority.
    Mr. O. B. Amoah 3:40 p.m.
    Mr. Speaker, I
    find the amendment a bit odd, especially with the title ‘‘Co-operation with the Authority”. If it is “offences and penalties” then we should state it and spell it out. As it is, I have never found it anywhere in any Act that where there are offences and penalties, the heading should be “co- operation with authorities”. Because these are spelling out the offences and penalties, and I do not see why we should then title it “Co-operation with the Authority”.
    Mr. Speaker, so, if you do not co- operate -- non co-operation is what? Mr. Speaker, unfortunately, I think we should have a look at this clause again. If it is offences and penalties, let us spell them out, but if we say ‘‘co-operation with the Authorities'', then the earlier rendition which is here, is the one which should stay. That title would then fit the original clause 20. Otherwise, we will be confusing the two.
    Mr. Avedzi 3:40 p.m.
    Mr. Speaker, I think
    the parent Act for the Internal Revenue Service (IRS), Value Added Tax (VAT) and Customs, Excise and Preventive Service (CEPS) are there; so we are saying that in the performance of the functions in terms of collection of revenue , there must be full co-operation with the Authority in terms of assessment and then collection of the tax or the revenue. So if the body or a person fails to co-operate with those agencies
    Mr. Second Deputy Speaker 3:40 p.m.
    Hon Balado Manu?
    Mr. S. K. B. Manu 3:40 p.m.
    On a point of
    order. Mr. Speaker, I rise on Order 48 (2).
    Mr. Speaker, with your indulgence, I read 3:40 p.m.
    “If at the time of sitting a Member takes notice or objection that there are present in the House, besides the person presiding, less than one-third of the number of all the Members of Parliament, and after an interval of ten minutes a quorum is not present, the person presiding shall adjourn the House without Question put until the next sitting day.”
    Mr. Speaker, the Hon Member for Kwabre West (Mr. E. A. Owusu-Ansah) raised the issue of quorum, you caused a bell to be rung. It is well over ten minutes by anybody's watch - [Interruption] - and yet there is no quorum. Mr. Speaker, I want to believe that we want to work according to what our rules tell us. So, Mr. Speaker, I invite you to address yourself to the quorum issue raised. Mr. Speaker, I so address you. [Interruption.]
    Mr. Bagbin 3:40 p.m.
    Mr. Speaker, I was not
    present when the issue was raised and you caused the bell to be rung, so I cannot talk about the period of time.
    On the issue of quorum, I have not been given any figure to know whether the quorum is not up, so I have a difficulty there as to the numbers because I know the quorum is -- [Pause] -- doing business, it is about 78, but if it is taking decision, it is not less than half, and that will be 115. So, I do not have the figure now. I do not know how many Hon Members are present.
    Mr. Manu 3:40 p.m.
    Mr. Speaker, I have the

    figure, I want to provide -- [Inter- ruption] -- or the Clerk's Table can help us get the figure, yes. [Interruptions.]
    Mr. Kyei-Mensah-Bonsu 3:40 p.m.
    Mr.
    Speaker, I would want to very passionately appeal to my Hon Colleagues all herein assembled. Yes, indeed, if we have to stretch it, it is true that even if we have the quorate number, if one wants to be very technical, one can say that we do not have the one-half to take decisions. But, Mr. Speaker, it is the reason I have always insisted that this House must behave like Houses elsewhere, where parliamentary democracy is entrenched.
    Mr. Speaker, if you go to the House of Commons, you would realize that when it comes to serious debate, sometimes, it may not have more than 20 Members in the Chamber. Sometimes, less than, and important decisions are taken, unless a Member raises serious objection, and I believe this should form part of the review of our rules and procedure when we come to attend to it, the second, third weeks into the next month. It is a matter that should concern all of us.
    Really, I remember that when we were in the Majority, sometimes people would raise issues and when you do not agree with them, then they will press that we should adjourn -- [Interruption] -- it happened. And my Hon Colleagues -- [Some Hon Members: No! No!] -- Please, do not doubt this because the Hon Majority Leader is here with me; do not doubt this. But I am saying that we should not press it. If it is a matter of disputation, and we want to enter into disputations, then somebody may be right in being technical and say that let us go down that line. Mr. Speaker, but I will plead with Hon Colleagues that, let us bear with one another, but if you say that it never happened, then you are not being truthful with yourself.
    So, I would plead with Hon Colleagues, I would beg of them that, yes, indeed, they are right, but let us bear with each other and move on for the time being, I beg of them.
    Mr. Second Deputy Speaker 3:40 p.m.
    Are we
    proceeding in the spirit of accommodating then?
    Some Hon Members 3:40 p.m.
    Yes.
    Mr. Second Deputy Speaker 3:40 p.m.
    From
    what I gather from the Hon Minority Leader. -- Yes, very well, let us proceed with the amendment.
    Mr. Avedzi 3:40 p.m.
    Mr. Speaker, I move the
    proposed amendment to clause 20 -- “Co- operation with the authority”, and I was explaining --
    Mr. Kyei-Mensah-Bonsu 3:40 p.m.
    Mr.
    Speaker, I believe what we must do there is to break it up into two parts, that is “cooperation with the Authority”, and then you provide that definition, and then the next one will be “sanctions for non co- operation” then you capture those others. For now, if you put all of them together like that, we will create problems for ourselves. So, I think if we agree, then we will allow the draftsperson to capture this sense for us and then we can move on.
    Mr. Second Deputy Speaker 3:40 p.m.
    Thank
    Mr. Bagbin 3:50 p.m.
    Mr. Speaker, the drafting, maybe, will have to be looked at again. But when you say “a person shall co- operate with the Authority to ensure the
    Mr. Second Deputy Speaker 3:50 p.m.
    In
    other words, for (1), “All persons shall co-operate with the Authority . . .”
    Mr. Bagbin 3:50 p.m.
    Yes.
    Mr. Second Deputy Speaker 3:50 p.m.
    And
    then for (2), “Any person who fails to co-operate” . . . ?
    Mr. Bagbin 3:50 p.m.
    Exactly.
    Mr. Second Deputy Speaker 3:50 p.m.
    Yes, I think that is very, very clear:.
    ‘‘(1) All persons shall co-operate with the Authority to ensure the assessment and optimum collection of revenue.
    (2) Any person who fails to co-operate with the Authority to ensure the assessment and optimum collection of revenue commits an offence and is liable on summary conviction to a fine of not more than five hundred penalty units or to a term of imprisonment of not more than two years or to both.
    (3) In the case of continuing offence to a further fine of ten penalty units for each day during which the offence continues after written notice has been served on the offender by the Authority.
    Question put and clause deleted.
    Clause 20 as amended ordered to stand part of the Bill.
    Clause 21 -- Revenue.
    Mr. Avedzi 3:50 p.m.
    Mr. Speaker, I beg to
    move, subclause (2), delete and insert the following:
    “The Authority shall retain not more than 3 per cent of the net annual revenue collected”.
    Mr. Speaker, this is to have a better
    rendition of what has been captured in the Bill.
    Question put and clause deleted.
    Mr. Avedzi 3:50 p.m.
    Mr. Speaker, I beg to
    move, clause 21, subclause (3), delete and insert the following:
    “The revenue retained under sub- section (20) shall, with the approval of the Minister, be applied for the payment of salaries, allowances, operational and administrative expenses and other expenditure of the Authority.”
    Mr. Speaker, this again is also proposed
    to have a better rendition of what we have in the Bill.
    Question put and clause deleted.
    Clause 21 as amended ordered to stand part of the Bill.
    Clause 22 ordered to stand part of the Bill.
    Clause 23 -- Internal Auditor.
    Mr. Avedzi 3:50 p.m.
    Mr. Speaker, I beg to move, clause 23, subclause (1), delete and insert
    “The Board shall appoint an internal auditor for the Authority”.
    Mr. Speaker, the clause as we have in
    the Bill did not show who appoints the Internal Auditor. So we are having a better rendition by stating that the appointment of the Internal Auditor should be done or will be done by the Board.
    Question put and clause deleted.
    Clause 23 as amended ordered to stand part of the Bill.
    Mr. Avedzi 3:50 p.m.
    Mr. Speaker, I beg to
    move, clause 23, subclause (2), line 1, delete “is answerable” and insert “shall report”.
    So the new rendition will read as
    follows:
    “The Internal Auditor shall report to the CommissionerGeneral in the performance of functions under the Internal Audit Agency Act, 2003 ( Act 658).
    Question put and clause deleted.
    Clause 23 as amended ordered to stand part of the Bill.
    Clause 24 -- Documents of the Authority.
    Mr. Avedzi 3:50 p.m.
    Mr. Speaker, I beg to
    move, clause 24, delete the entire clause.
    Papa Owusu-Ankomah 3:50 p.m.
    Mr. Speaker, before you continue, I have seen a strange phenomenon here. I see someone with a “cooly high” cap or something. Ah!
    Mr. Second Deputy Speaker 3:50 p.m.
    Do you
    still see someone with a cap?
    Papa Owusu-Ankomah 3:50 p.m.
    Mr. Speaker,
    Dr. A. A. Osei 3:50 p.m.
    No, Mr. Speaker, in
    looking at clause 24, the amendment that was proposed, you used the word which I never heard of. So I do not know what was happening and with respect if you can - you said something like the Bill has been negatived? This is my first time of hearing that, so I got confused.
    Mr. Second Deputy Speaker 3:50 p.m.
    Perhaps, a new phrase that comes to say it is negatived.
    Dr. A. A. Osei 3:50 p.m.
    In the House, what does it mean?
    Mr. Second Deputy Speaker 3:50 p.m.
    It is
    removed, expunged.
    Dr. A. A. Osei 3:50 p.m.
    It is deleted?
    Mr. Second Deputy Speaker 4 p.m.
    Expun-
    ged.

    Clause 25 -- Annual Budget of the Authority.
    Mr. Avedzi 4 p.m.
    Mr. Speaker, I beg to move, clause 25, Headnote, before the word “Authority'' insert “the”. So it will read, “Annual budget of the Authority”.
    Question put and clause deleted.
    Mr. Avedzi 4 p.m.
    Mr. Speaker, I beg to move, clause 25, subclause (2), line 4, after “expected”, delete “recurrent income and expenditure capital” and insert “income and expenditure”.
    This is because the provision there has already been taken care of by the Constitution. There is a provision in the Constitution for a supplementary budget approval, so we think there is no need to bring this in the Bill for the Authority, they can come under the provision of the Constitution when there is the need for a supplementary.
    Question put and clause deleted.
    Clause 25 as amended ordered to stand part of the Bill.
    Clause 26 -- Accounts and Audits.
    Mr. Avedzi 4 p.m.
    Mr. Speaker, I beg to
    move, clause 26, subclause (1), line 1, delete “ “Board” and insert “Authority”. So it will now read:
    “The authority shall keep books of accounts and proper records

    in relation to them in the form approved by the Auditor-General.”

    Mr. Speaker, we think that it is the Authority that should keep books of accounts but not the “Board”.

    Question put and clause deleted.
    Mr. Bagbin 4 p.m.
    Sorry, Mr. Speaker. I
    think that it should be further amended because to say that:
    “The Authority shall keep books of accounts and proper records in relation to them in the form approved by the Auditor-General”.
    In relation to ‘‘them''. Yes. “No, the proper rendition should be:
    The Authority shall keep books of accounts and proper records in a form approved by the Auditor- General.”
    Books of accounts, definitely, will be books of accounts of the “Authority”. It shall be:
    “The Authority shall keep books of accounts and proper records in a form approved by the Auditor- General.”
    Mr. Second Deputy Speaker 4 p.m.
    Which
    is the approved rendition? Very well.
    Papa Owusu-Ankomah 4 p.m.
    Mr. Speaker, I support it.
    Question put and clause deleted.
    Mr. Avedzi 4 p.m.
    Mr. Speaker, I beg to
    move, clause 26, subclause (3), line 2, delete ‘end of the financial year'' and
    insert ‘‘receipt of the accounts''.
    Mr. Speaker, the Auditor-General shall not later than “three months after the receipt of the accounts audit them and forward a copy to the Minister”.
    But the way it is, if we maintain the ‘‘end of financial year,'' it will correspond with the time of receipt of the accounts, therefore, there will be no time at all to prepare the audit.
    Mr. Second Deputy Speaker. Thank you very much.
    Hon Members, is there any further contribution to the amendment?
    Mr. Kyei-Mensah-Bonsu 4 p.m.
    Mr. Speaker, I was just looking at the functions of the Authority. The Authority may inspect for purposes of assessing and collecting taxes; they may inspect the books of other entities and I thought that it was for reason of making that distinction, that is why clause 26 (1) provided that the Board shall keep books of accounts and proper records in relation to them. In this case, we are talking about the Authority.
    The Authority shall keep books of accounts and proper records in relation to the Authority itself because they are dealing with other books. So I thought it was for the abundance of caution that they wrote “in relation to them” which I believe should rather relate to the Authority itself.
    So I thought if you juxtapose clause
    26 with 3, then perhaps, we may retain it, except that the relation should refer to the books of the Authority itself. So I think that is the distinction that perhaps, the drafters wanted to establish. If we have that understanding that we could delete
    Mr. Avedzi 4 p.m.
    Mr. Speaker, I think what
    the Hon Minority Leader is saying is right but if you look at the Head Notes which are Accounts and Audit, that tells you that they are the Accounts and Audit of the Authority. So it is referring to the books of the Authority. That is because ‘‘accounts and audit'', it is not making any --
    Mr. Second Deputy Speaker 4 p.m.
    Minority Leader, what do you think can be done at this stage to resolve or at least, sustain the situation?
    Dr. A. A. Osei 4 p.m.
    Mr. Speaker, if the
    heading were changed to Accounts and Audit of the Authority, then the problem will be solved.
    Mr. Second Deputy Speaker 4 p.m.
    That
    is, if the Chairman agrees that the heading should be changed to ‘‘of the Authority” -- if that can be captured.
    Mr. Second Deputy Speaker 4:10 p.m.
    For the avoidance of doubt, the Question is, clause 26 be amended as follows:
    Subclause (3), line 2, delete “end of the financial year” and insert “receipt of the accounts''.
    Chairman of the Committee, we got to
    that, not so?
    Mr. Avedzi 4:10 p.m.
    Yes, Mr. Speaker.
    Question put and clause deleted. Clause 26 as amended ordered to stand
    part of the Bill.
    Clause 27 -- Annual Report and other
    reports.
    Mr. Avedzi 4:10 p.m.
    Mr. Speaker, I beg to
    move, clause 27, subclause (4), line 1, delete “Ministry” and insert “Minister”.
    Mr. Speaker, this is to lay emphasis on
    where the report should be submitted, so the clause would now read:
    “The Board shall also submit to the Minister any other report which the Minister may require in writing.”
    Question put and clause deleted.
    Clause 27 as amended ordered to stand part of the Bill.
    Clause 28 -- Regulations.
    Mr. Avedzi 4:10 p.m.
    Mr. Speaker, I beg to
    move, clause 28 -- paragraph (a), delete and insert the following:
    “(a) in respect of domestic tax in accordance with the applicable provisions of the Internal Revenue Act, 2000 (Act 592) and the Value Added Tax Act, 1998 (Act 546)”
    Mr. Speaker, that should make it clear that the Minister may on the recommendation of the Board by Legislative Instrument make Regulations for the Domestic Tax Division of the Board because the Internal Revenue Tax and the Value Added Tax would at that time, no more be divisions under the Authority.
    Question put and clause deleted.
    Mr. Avedzi 4:10 p.m.
    Mr. Speaker, I beg to
    move, clause 28, paragraph (b), delete and insert the following:

    “(b) in respect of customs and excise tax in accordance with the applicable provisions of the Customs, Excise and Preventive Service (Management) Act, 1993

    (PNDCL 330)”.

    Mr. Speaker, the reason for this is

    the same as I did in the first one. So the Minister may on the recommendation of the Board by Legislative Instrument make Regulations for the “Customs and Excise Tax'', not ‘‘Customs, Excise and Preventive Tax.”

    Question put and clause deleted.
    Mr. Avedzi 4:10 p.m.
    Mr. Speaker, I beg to
    move, clause 28, paragragh (c), delete
    Mr. Speaker, we are deleting the entire
    clause because the Regulations that would be made would take care of it. So we are deleting the entire clause.
    Question put and clause deleted.
    Clause 28 as amended ordered to stand part of the Bill.
    Clause 29 -- Interpretation.
    Mr. Avedzi 4:10 p.m.
    Mr. Speaker, I beg to
    move, clause 29, line 1, delete “other wise” and insert “otherwise”.
    Mr. Speaker, this is just to correct the
    word.
    Question put and clause deleted.
    Mr. Avedzi 4:10 p.m.
    Mr. Speaker, I beg to move, clause 29, definition of “Commissioner-
    General”, line 2, delete “section 14” and insert “section 13”.
    Mr. Speaker, again, this is to correct the
    reference being made to the section that mentioned the Commissioner-General.
    Question put and clause deleted.
    Mr. Avedzi 4:10 p.m.
    Mr. Speaker, I beg
    to move, clause 29 -- definition of “department”, delete
    Mr. Speaker, we are deleting the
    definition of ‘‘Department'' because early on we had changed the word ‘‘department'' to ‘‘division''. We do not have ‘‘department'' in the Bill. So there is no need to define ‘‘department'' in this Interpretation column.
    Question put and clause deleted.
    Mr. Avedzi 4:10 p.m.
    Mr. Speaker, I beg to move, clause 29, definition of “public interest”, delete.
    Mr. Speaker, we are deleting that as
    well because the reference made early on to ‘‘public interest'' in the Bill has been deleted.
    Question put and clause deleted.
    Mr. Avedzi 4:10 p.m.
    Mr. Speaker, I beg to
    move, clause 29 definition of “revenue agencies”, line 1, delete “and” and in line 3, at end, add “that existed prior to the coming into force of this Act”.
    Mr. Speaker, we are making correction
    to the definition of ‘‘revenue agencies'' as defined in the Bill and that these are the revenue agencies that existed before the coming into force or prior to the coming into force of this Act. So that is the definition of “revenue agencies''.
    Mr. Avedzi 4:20 p.m.
    Mr. Speaker, I beg to move, clause 29, definition of “tax treaty”, delete “a bilateral” and insert “an”.
    So the new rendition will read “tax treaty” means “an international agreement on tax”.
    Mr. Speaker, the way it is, “bilateral” and “international” are both akin to international agreements so we are deleting the “bilateral” and inserting “an”, so that we have “an international agreement on tax”.
    Question put and clause deleted.
    Clause 29 as amended ordered to stand part of the Bill.
    Clause 30 ordered to stand as part of the Bill.
    Clause 31 -- Repeals, Consequential Amendments and Savings.
    Mr. Avedzi 4:20 p.m.
    Mr. Speaker, I beg to move, that clause 31-- Add the following subclauses:
    “A reference in any enactment to the Commissioner of Internal Revenue Service, the Customs, Excise and Preventive Service or the Value Added Tax Service shall be read as a reference to the Commissioner- General provided for under this Act.” “A reference to the Internal Revenue Service, the Value Added Tax Service or the Customs, Excise and Preventive Service in an enactment in existence immediately before the coming into force of this Act shall be

    read as a reference to the Authority.”

    Mr. Speaker, these existing Acts are a Bill and references are made to the Commissioner as the head of those institutions. So now that we are having the Authority that is having the Commissioner-General as the head of those institutions, any reference made to enactment to the Commissioner should be read as the “Commissioner-General.”

    Question put and clause deleted.

    Clause 31 as amended ordered to stand part of the Bill.
    Mr. Second Deputy Speaker 4:20 p.m.
    There is another proposed new clause, Chairman of the Committee -- [Interruption.]
    Dr. A. A. Osei 4:20 p.m.
    Mr. Speaker, we are now coming to the new clause and you are saying that the new clause should be part of it. It is supposed to be a subclause of clause 31, not a new clause because we have not yet got to the new subclause.
    Mr. Second Deputy Speaker 4:20 p.m.
    That is not how they have listed it here, new subclause 5 --
    Chairman of the Committee, if you will therefore now mention it, how will you term it properly?
    Mr. Avedzi 4:20 p.m.
    Mr. Speaker, this is a new clause. Mr. Speaker, those earlier ones under clause 31 are subclauses so there are two new subclauses that we have added. But there is a new clause that is proposed that is numbered 3 (b). “Division of the Authority''. Mr. Speaker, as we change Department to Authority, we need to bring what the divisions under the Authority are, so there is a new clause with head note “Divisions of the Authority”.
    Mr. Speaker, I beg to move, that new clause -- Add a new clause as follows 4:20 p.m.
    “3B. Divisions of the Authority
    The Authority shall have the following divisions:
    (a) Domestic Tax Revenue Division;
    (b) Customs Division;
    (c) Support Services Division and;
    (d) Any other division determined by Parliament.
    Mr. Chireh 4:20 p.m.
    Mr. Speaker, while agreeing with the new addition, I have to say that we should, not give this duty of creating divisions to Parliament. I think that we should, at most, give it to the Board. If at any time there is a need to create a division, unless you are going to use a law to create such a division, I do not see how when an organization has become large and needs a specialized agency, if it is about something related to internet to deal with taxes, you will come to Parliament. Aba! Parliament cannot be doing this kind of thing.
    Dr. A. A.Osei 4:20 p.m.
    Mr. Speaker, the Minister will recall that all the laws that created these agencies which are collecting revenue were approved by Parliament. The divisions, the Valued Added Tax Service, the Internal Revenue Service and Customs, Excise and Preventive Service, all came to Parliament. So if they are going to create any other divisions, why would you let the Board do that? They cannot.
    The purpose for creating these divisions is to perform certain revenue functions. If they create a division which has the authority to impose taxes, that will be a violation for what we are here for. This
    is why it was intended that if they want to do that, they ought to come back to the Authority that gave it permission in the first place. The Board cannot just sit in the boardroom and decide that a new revenue agency called ‘‘Local Government Collections'' be created and then they pass it, we cannot have that.
    rose
    Mr. Second Deputy Speaker 4:20 p.m.
    Hon Minister for Local Government and Rural Development, if you may just wait a moment.
    Alhaji Sumani Abukari 4:30 p.m.
    Mr. Speaker, I think we can have a mid-way between the two. Mr. Speaker, instead of saying “determined”, let us say “approved by Parliament”. The Board of the agency would determine whether they need a new vision but that has to be brought to Parliament for approval. So it should be “determined and approved by Parliament.”
    Mr. Chireh 4:30 p.m.
    Madam Speaker, he argued against my point by saying that CEPS and VAT Service were created by Parliament, I agree. But I am talking about a new Authority which is an institution by itself. I am saying a new Authority which has, indeed, all these other institutions already created by Parliament of Ghana. And that is why we are saying that wherever you have Head of Internal Revenue, we would say Commissioner- General.
    I am arguing that for this whole organization called Ghana Revenue Authority, we should give the power to it to create a special division, it does not have to come to Parliament. If he is talking about creating a tax base, there is nothing that can be taxed without Parliament approving of it. If we are to create another
    Dr. A. A. Osei 4:30 p.m.
    Mr. Speaker, it looks like the Hon Minister is missing the whole point. Mr. Speaker, look at all the divisions; Domestic Tax Revenue Division which is IRS and VAT created by Parliament, Customs Division, created by Parliament. Mr. Speaker, do we not want the Board to sit there and decide to create a division called an IGF Division, that is not approved by Parliament to collect money? No. We have the authority to do that and we should not give it to the Board.
    I accept my Senior Colleague's amendment; if they want to determine but come for approval, that is all right, but they must come back here. Otherwise, sooner or later, we would have a Board creating -- This Authority is being created by Parliament, Mr. Speaker, we are passing this law.
    Mr. Second Deputy Speaker 4:30 p.m.
    The underpinning argument is that it is only Parliament that can give any person, body or authority power to handle money matters.
    Papa Owusu-Ankomah 4:30 p.m.
    Mr. Speaker, it is for this very reason that the Committee brought an amendment that there should not be departments, it should be divisions. What the Hon Minister for Local Government and Rural Development (Mr. J. Y. Chireh) is saying really strengthens the amendment brought by the Committee. If it is a department, then it is an internal matter, but when it is a division, then it is a question of an agency being set up to deal with a certain aspect of tax collection.

    That is why we are saying that it should come to Parliament. Support division is being created by this Act, Domestic Tax Revenue Division is being created by this Act, Customs Division is being created by this Act.

    So we are saying that the Board cannot say that now, for the purposes of Communication Tax, we are setting up a division to deal with it. We are saying that no, that part should not lie with the Authority, it should lie with Parliament. And before it comes to Parliament, Government would have taken a policy decision on it. That is the import of this amendment.

    Question put and clause deleted.

    The new clause ordered to stand part of the Bill.
    Mr. Avedzi 4:30 p.m.
    Mr. Speaker, the new clause on which you just put the Question, I just want to remind you that, the (d), that is “Any other division determined by Parliament'' should be changed to “Any other division approved by Parliament”.
    Mr. Second Deputy Speaker 4:30 p.m.
    The Clerk should note it. There is a proposed new clause.
    Mr. Avedzi 4:30 p.m.
    Mr. Speaker, I beg to move, new clause -- Add a new clause as follows:
    “Trans i t iona l opera t iona l arrange-ments
    30 (A). Despite the repeal of the Internal Revenue Service Act, 1986 (PNDCL 143) and the amendments in the Schedule to substitute “Commissioner-General” for “Commissioner” wherever it appears in an enactment until the
    Commissioner-General is appointed under section 13, the Commissioner of each revenue agency shall continue to perform the functions of a Commissioner under the relevant enactment.”
    Mr. Speaker, it is envisaged that, by the coming into force of this Act, if the Commissioner-General is not appointed immediately, the Commissioners of the appointed revenue agencies should perform the functions under the relevant enactment. So this is a transitional operational arrangement.
    Question put and clause deleted.
    The new clause ordered to stand part of the Bill.
    The Schedule ordered to stand part of the Bill.
    Long Title --
    Mr. Avedzi 4:30 p.m.
    Mr. Speaker, I beg to move, Long Title, lines 1 and 2, delete “co-ordinate, integrate and ultimately”.
    Mr. Speaker, that would make it to have a better rendition, that 4:30 p.m.
    “The Ghana Revenue Authority to replace the Internal Revenue Service, the Customs, Excise and Preventive Service and Value Added Tax”.
    Question put and clause deleted.
    The Long Title as amended ordered to stand part of the Bill.
    Mr. Second Deputy Speaker 4:30 p.m.
    Hon
    Members, this completes the Consideration Stage of the Ghana Revenue Authority Bill, 2009.
    Mr. Avedzi 4:40 p.m.
    Mr. Speaker, there was a proposal early on that we define “Commissioner'' so under the Interpretation, we would like to define “Commissioner” as the head of the division under the -- [Interruption.]
    Mr. Second Deputy Speaker 4:40 p.m.
    Clause?
    Mr. Avedzi 4:40 p.m.
    That is clause 28 -- Interpretation. We are defining “Commissioner”. “Commissioner” means the head of a division of the Authority.
    Mr. Second Deputy Speaker 4:40 p.m.
    Yes, Hon Member, continue. So what has been arrived at?
    Mr. Avedzi 4:40 p.m.
    Mr. Speaker, the amend- ment is that definition of “Commissioner” means the head of a division of the Authority?
    Question put and clause deleted.
    Mr. Avedzi 4:40 p.m.
    Mr. Speaker, we early on stood down clause 14.
    Mr. Kyei-Mensah-Bonsu 4:40 p.m.
    Mr. Speaker, before we go there, the Chairman proposed an amendment to the Long Title and I am not too clear with it. I guess we may have to revisit it. Mr. Speaker, this is an Act to establish the Ghana Revenue Authority to replace the Internal Revenue Service (IRS), the Customs, Excise and Preventive Service (CEPS) and the Value Added Tax (VAT) for the assessment, collection and administration of tax and
    Dr. A. A. Osei 4:40 p.m.
    Mr. Speaker, I think what my Hon Leader is saying in terms of amendment is that the assessment, collection of tax and customs revenue are all right. But we need to move the word “Administration”, say “administration of the rules and regulations of the tax system and related matters”. But where the “Administration” is, it implies that they are going to administer tax revenue.
    How do you administer tax revenue? You may administer the rules and regulations but it is all right to assess, collect tax and customs revenue, but then move the “Administration” and change the language there. That might be a better rendition, you cannot administer customs revenue.
    Mr. S. K. B. Manu 4:40 p.m.
    Mr. Speaker, I tend to agree with the Hon (Dr.) Akoto Osei and the Minority Leader. These taxes that are going to be collected by the divisions are not going to be disbursed by the Authority. They are not going to administer the funds. The funds would be administered by the -- [Interruptions.] -- Ministry of Finance and Economic Planning. What the Authority may do will be to administer the regulations, they would see to the regulations that will regulate the collection of the taxes. So to say they will administer the taxes is a bit out of their function.
    I think the function of administering the funds would be by the Minister for Finance and Economic Planning. So the Authority will only regulate the regulations. We cannot say they will administer the taxes. So I agree with the two gentlemen who have spoken before me.
    Mr. Second Deputy Speaker 4:40 p.m.
    Chairman of the Committee, if you would wait a moment so that we will have all these points and then you can come in.
    Papa Owusu-Ankomah 4:40 p.m.
    Mr. Speaker, obviously, the Hon Minority Leader is in his element but the point that he has raised is valid. Indeed, what the Authority will be doing will be administering tax and customs enactments. That is what it is. This is a bit misleading, so I was proposing that for the assessment, collection of tax and customs revenue and the administration of the relevant enactments and to provide for related purposes -- So it will read:
    “An Act to establish the Ghana Revenue Authority to replace the Internal Revenue Service, the Customs Excise and Preventive Service, and the Value Added Tax Service for the assessment and collection of tax and customs revenue and the administration of the relevant enactments and to provide for related purposes.”
    Mr. Terkpeh 4:40 p.m.
    Mr. Speaker, technically speaking, a revenue institution administers taxes and taxpayers comply with the tax law. In essence therefore, strictly speaking, to say “assessment and collection” is restrictive because they are functions in administering the tax as are audits and debt management.
    Therefore, even if we were to say “for
    the administration”, it is comprehensive enough to say “for the administration of tax and customs” because the administration of a tax which is the function of the Authority embodies registration of the taxpayers, identification of the taxpayers, assessing the taxpayers, collecting the taxes from them which implies compliance. So I will propose further that the use of “Administration” is comprehensive enough for the Long Title.
    Mr. Second Deputy Speaker 4:40 p.m.
    Minority Leader, does that satisfy the issue, for which matter we should leave it to rest?
    Dr. A. A. Osei 4:40 p.m.
    Mr. Speaker, if he will repeat the modification then at least, everybody will understand.
    Mr. Second Deputy Speaker 4:40 p.m.
    Hon Deputy Minister, please, come again so that we know exactly where we stand on this.
    Mr. Terkpeh 4:50 p.m.
    Mr Speaker, I am pro- posing, for clarity, that we rather omit “assessment and collection”, that the House considers deleting “assessment and collection” from the Long Title because these are two activities in the administration of the tax. The primary task of the Authority is to administer the enactment as proposed by the House, which in this case, are the domestic taxes and customs taxes. Therefore, it should read “administration of tax and customs revenue and to provide for related purposes”.
    Mr. Second Deputy Speaker 4:50 p.m.
    Hon
    Minority Leader?
    Mr. Kyei-Mensah-Bonsu 4:50 p.m.
    Mr.
    Speaker, the “administration” as relating to the revenue is where the problem is. Indeed, if you look at the object of the
    Authority, as provided for under clause 2 (g), they are talking about the procedures and not the revenue. When we talk about “administration” it relates to the procedures and, of course, the legislation relating to the Authority. They have to administer it. So, that is where the problem is. As for the “assessment and collection of tax” again, it is provided for under the “Functions”. So, it is just a re-statement of the functions of the Authority.
    Now, we are combing the objects
    and functions of the Authority and encapsulating them in the Long Title. But they are talking about administration of procedures, legislation, and not the revenue. So, if we go for the rendition proffered by the Hon Member for Sekondi, then I guess we will make it tidier.
    Mr. Second Deputy Speaker 4:50 p.m.
    So,
    please, at this stage, would you put your heads together and give us a rendition which will become a working formula?
    Papa Owusu-Ankomah 4:50 p.m.
    Mr. Speaker,
    I have got a rendition.
    Mr. Second Deputy Speaker 4:50 p.m.
    Thank
    you very much.
    Papa Owusu-Ankomah 4:50 p.m.
    In the light
    of the contribution made by the Hon Deputy Minister, I am suggesting that it should be:
    “The Value Added Tax Service for the administration of tax and customs and to provide for related purposes”
    Mr. Second Deputy Speaker 4:50 p.m.
    Hon Papa Owusu-Ankomah, I think your friend, Hon Dr. A. Akoto Osei may want to --
    P a p a O w u s u - A n k o m a h : “Administra-tion of taxes”, simpliciter. Without “customs”, will that be enough? “. . . administration of taxes” -- because “customs” is a kind of tax.
    Mr. Second Deputy Speaker 4:50 p.m.
    Then,

    you can come out with the new rendition.
    Papa Owusu-Ankomah 4:50 p.m.
    “. . . for the
    assessment, collection and administration of taxes”.
    Mr. Second Deputy Speaker 4:50 p.m.
    “For the
    assessment, collection and administration of taxes” -- I can see Hon Akoto Osei shaking his head vigorously.
    Dr. A. A. Osei 4:50 p.m.
    Mr. Speaker, his
    point will be lost. I heard him saying that the administration of taxes includes assessment and collection and other things, including auditing. But if you leave the words “for the administration of taxes” without the “revenue”, it will cover what he is talking about. And when, we include Hon Papa Owusu-Ankomah`s amendment, it will satisfy what he is looking for because administration goes beyond “assessment and collection”.
    Mr. Second Deputy Speaker 4:50 p.m.
    In
    which case, the final rendition will be --
    Dr. A. A. Osei 4:50 p.m.
    In which case, after
    Mr. Second Deputy Speaker 4:50 p.m.
    Order!
    So that we will get that clear.
    Dr. A. A. Osei 4:50 p.m.
    “For the administration
    of taxes and to provide for related matters”.
    Mr. Second Deputy Speaker 4:50 p.m.
    It is
    a rendition for which we must come to one voice.
    Mr. Avedzi 4:50 p.m.
    Mr. Speaker, I think
    we would agree with Hon Papa Owusu- Ankomah's rendition.
    Mr. Second Deputy Speaker 4:50 p.m.
    Which
    you will repeat as follows --
    Mr. Avedzi 4:50 p.m.
    Which I am now going
    to repeat:
    “An Act to establish the Ghana Revenue Authority to replace the

    Internal Revenue Service, the Customs, Excise and Preventive Service and the Valued Added Tax Service for the administration of taxes and to provide for related purposes.”
    Some Hon Members 4:50 p.m.
    Yes.
    Mr. Second Deputy Speaker 4:50 p.m.
    Thank
    you. There is obviously a consensus on that.
    Mr. Hackman Owusu-Agyemang 4:50 p.m.
    Mr. Speaker, to replace? I did not get that they are replacing. Is that the word he is using? It is not “replace” --
    Mr. Second Deputy Speaker 4:50 p.m.
    Please,
    repeat it so that we will capture it fully and finally.
    Mr. Avedzi 4:50 p.m.
    Mr. Speaker, we now have
    the full rendition:
    “An Act to establish the Ghana Revenue Authority to replace the Internal Revenue Service, the Customs, Excise and Preventive Service for the administration of taxes and to provide for related purposes.”
    Mr. Second Deputy Speaker 4:50 p.m.
    Thank
    you.
    Question put and clause deleted.
    The Long Title ordered to stand part
    of the Bill.
    Mr. Second Deputy Speaker 4:50 p.m.
    Hon
    Chairman, do you have --
    Mr. Avedzi 4:50 p.m.
    Mr. Speaker, clause 14
    (5) was stood down early on.
    Mr. Second Deputy Speaker 4:50 p.m.
    Clause
    14 (5)?
    Mr. Avedzi 4:50 p.m.
    Yes, the issue about
    whether the Commissioner-General should consult the Board or the Board
    Chairman to act in his absence.
    Mr. Second Deputy Speaker 4:50 p.m.
    And now the proposition is that - The amendment? -- What is the result of your further - Well, if the question is clear then I would put the Question.
    rose
    Mr. Second Deputy Speaker 4:50 p.m.
    Hon
    Majority Leader, I can see you may want to make an intervention.
    Mr. Bagbin 4:50 p.m.
    Mr. Speaker, I think that
    there is no need to amend that subclause because the Commissioner-General, in leaving the administration, will just ask one of the Commissioners to act on his behalf. Why does he or she have to consult the Board or the Chairman of the Board? For somebody to act in one's absence, why does one have to consult the Board or the Chairman of the Board? I think it is all right. The provision, as it stands, is all right.
    Papa Owusu-Ankomah 4:50 p.m.
    Mr.
    Speaker, you will realize that we are now going to have Commissioners for three divisions. We do not have Commissioner I, Commissioner II and Commissioner III. And these are three existing institutions that are being brought together. If provision is not made, specifically, for whom will be the number II first? It may create practical problems because the Commissioner-General one day may say that such and such a person should act, the next day he would say that such and such a person should act.
    I do not think in any properly structured organization, that is good enough. If you look at Parliament, the law is clear. In the absence of the Speaker, the First Deputy Speaker will Chair, and in the absence of the First Deputy Speaker, the Second Deputy Speaker. But in this case, that is not -- and it is not a normal

    Civil Service Authority where you have a Chief-Director and Directors. So, we are saying that in appointing a Commissioner to act in his absence, he should do so in consultation with the Board. That is it.
    Mr. Bagbin 5 p.m.
    Mr. Speaker, even
    Mr. Chireh 5 p.m.
    Mr. Speaker, I would advise the Chairman who is not listening, to withdraw the amendment, [Laughter] -- because it is absolutely unnecessary to have this amendment -- as clearly said -- [Inter-ruptions] -- All right.
    Mr. Avedzi 5 p.m.
    Mr. Speaker, we want to withdraw the amendment so that the provision in the Bill stands.
    Mr. Second Deputy Speaker 5 p.m.
    Thank you very much. The amendment is withdrawn; the provision in the original Bill stands as part of the Bill.

    Chairman of the Committee, any further indications at this stage? Is there something else that is for consideration at this stage?

    Hon Members, this completes the Consideration Stage of the Ghana Revenue Authority Bill, 2009.

    Thank you very much for your cooperation.

    Suspension of Standing Order 131 (1)

    Deputy Minister for Finance and Economic Planning (Mr. Seth Terkpeh) (on behalf of Minister for Finance and Economic Planning): Mr. Speaker, I beg to move, that notwithstanding the provisions of Standing Order 131 (1) and (4) which require that when a Bill has passed through the Consideration Stage, the Third Reading thereof shall not be taken until at least twenty-four hours have elapsed, and that the Third Reading of a Bill shall not be made on the same day as the Second Reading, except urgent Bills, the motion for the Third Reading of the Ghana Revenue Authority Bill, 2009 may be moved day.
    Mr. Chireh 5 p.m.
    Mr. Speaker, I beg to second the motion.
    Question put and motion agreed to.
    Resolved accordingly.
    BILLS -- THIRD READING 5 p.m.
    MADAM SPEAKER
    Madam Speaker 5:10 p.m.
    Hon Majority Leader, may I call upon you at this stage? Where have we reached?
    Mr. Bagbin 5:10 p.m.
    Madam Speaker, I think we have come to the end of the Business of the day and of the Meeting and it is important now we take closing remarks from Leadership. Five minutes to the Hon Minority Leader.
    Madam Speaker 5:10 p.m.
    Thank you, Hon Leader.
    Hon Minority Leader, can I have your closing remarks? [Interruptions] Order! Order!
    Closing Remarks
    Minority Leader (Mr. Osei Kyei- Mensah-Bonsu) 5:10 p.m.
    Madam Speaker, we have come to the end of the First Session of this Fifth Parliament. I am grateful that I have this opportunity to make these few comments as this august House prepares to rise sine die.
    We have had an eventful Session and a fruitful discourse during these two months of the Meeting, and all of us must share in the commendation for the efforts put into the Meeting.
    Madam Speaker, we must be thankful to God Almighty, who has sustained our life and given us strength, vitality and vigour to go about our activities. He has brought us thus far; indeed, Ebenezer is His name.
    Over these few months, Hon Members have worked tirelessly and diligently to ensure the effective execution of parliamentary business and the meeting of deadlines which would ensure the smooth administration of Government.
    Special mention must be made of the conduct of business in the House last week and today, of course. They have proved to be very exhausting. Hon Members must be doubly commended. While we are at that, may we advise Government,
    as has unfortunately become ritualistic, to use the holidays to tie the loose ends of Bills still in the works, so that agenda will not be crowded during the impending Meetings. Sometimes, as happened over the past three weeks, it could have an adverse effect on both our individual and collective health.
    Madam Speaker may recall that at the beginning of the Meeting, some people including my humble self had cause to take issue with the fact that the House was gradually slipping into a state of unpunctuality. I am happy to note that there has been significant improvement in that direction, except that in the past two weeks, we were approaching sliding backwards. I know it is basically attributable to the volume of work in the last days but we certainly can work to improve the situation.
    There appears to be a growing trend of many Hon Members using rather unparliamentary language and being asked to withdraw it.
    In the same vein, admittedly, the dress code of some of our Hon Members registered a whole octave lower. I should think Hon Members would use the recess to reflect such that when we return, we would re-locate on the path of propriety. Perhaps, we may provide better direction for ourselves in the review of our Standing Orders.
    Madam Speaker, the high point of this Meeting, undoubtedly, was the presentation to Parliament of the 2010 Budget by the Hon Minister for Finance and Economic Planning, Dr. Kwabena Duffuor.
    Although we on this side of the House, the Minority side, disagreed and still disagree with some of the policy directions of Government, I fervently trust and believe that, it is the hope of every Ghanaian that the implementation of the Budget would go some way to affect our

    lives positively and have a great impact on our national economy. If bottlenecks arise along the way and we need to change course, as those of us in the Minority do think, we would need to, we trust the Hon Minister for Finance and Economic Planning would come back to the House. On our part, we stand by to help.

    Madam Speaker, may I also use the

    occasion to register the displeasure of the Minority regarding the late submission of the budget estimates of the various Ministries, Departments and Agencies (MDAs) and the rather very limited time in which Hon Members had to peruse the information, conduct the hearings on the allocations for the various MDAs.

    This late submission of the estimates constricted space for diligent scrutiny of the Budget and for the debates of the various committee reports. We must certainly improve upon this if the Legislature is to effectively scrutinize the finances of the State.

    Since Government complied with the constitutional obligation of bringing Budget Statements before the commence- ment of the next following fiscal year, the space for doing real due diligence on the Budget is increasingly dwindling. Parliament may have to engage the Executive to ensure that we have a better arrangement than obtains now.

    In the debate on the Economic Policy and Budget Statement for fiscal year 2010, we in the Minority, characteristically, and as has become conventional, proffered very useful alternative suggestions with a view to enriching the agenda of national development. We note with considerable pleasure that the Minister for Finance and Economic Planning has proved to be very receptive of suggestions put forth by the Minority. That is the way to grow Ghana.

    We are certainly moving away from the days of mo su no koraa, na mere ye no more -- [Interruption.] We hope that the Hon Minister will go beyond mere acknowledgement and exhibit
    Minority Leader (Mr. Osei Kyei- Mensah-Bonsu) 5:20 p.m.


    demonstrable commitment to implement the well-thought out suggestions elaborated by the Minority to enable corporate Ghana benefit from these reformative strategic imperatives.

    While we are at the inputs into the Budget, what has become obvious is that we should define better points of entry for the two other arms of government (Parliament and the Judiciary) into the Budget process. Perhaps, in line with the relevant provisions of our Standing Orders, Parliament may wish to partner the Presidency in fashioning out legislation to seek financial autonomy for the other independent constitutional bodies such as the Electoral Commission, the National Commission for Civic Education, the Commission on Human Rights and Administrative Justice and the National Media Commission among others.

    Madam Speaker, in respect of the

    passage of the Interpretation Bill and the Electronic Communications Bill, I heard certain Hon Members make some comments and generally the Minority was deemed to have taken rather hard positions. It was a happy development that at the end of it all, the Hon Minister for Communications and the Hon Majority Leader by their intervention and concession helped to bring the two matters to a successful conclusion.

    Let me assure that in both instances, the Minority was very well-intentioned. We hope the Majority today will better appreciate it when they become the Minority a day after today. [Hear! Hear!] It is my humble plea that we join hands to jealously guard Parliament so that the confidence the good people of Ghana are beginning to have in us would not be eroded.

    In this regard, we, as a collective, should eternally be wary of any attempts, covert or overt, by the Executive, to make this institution subservient, knowing that it is the institution of Parliament that embodies the aspirations and hopes of the people of Ghana and as such must be

    well protected.

    Madam Speaker, we on this side, once again, reiterate our commitment to co-operate with the Majority side of the House to facilitate the implementation of government policies. We expect this to be reciprocated. And in that enterprise, there should not be any resort to blackmail. As we proceed on recess, may I plead with Hon Members to use the recess period to complete the various committee assignments so that in January 2010, the plenary can have the benefit of taking the critical decisions required.

    Madam Speaker, may I seize this opportunity to highly commend you and your Deputies for the manner you conducted proceedings in the House and how you, in particular, dealt well with all Hon Members.

    Madam Speaker, the Minori ty admittedly was unhappy on a particular day with the conduct of the Chair and we subsequently complained behind the scene. We are happy with the way the Rt. Hon Speaker handled the matter. We have to be tolerant to help Parliament grow. To err, they say, is human, and to forgive is divine. It is my hope and prayer that the Lord in His infinite wisdom and mercy would grant you, Madam Speaker, and your two Deputies strength, fortitude and wisdom to lead this House to a successful end of the Fifth Parliament.

    Madam Speaker, my appreciation also goes to the Clerk and the members of the Parliamentary Service for their selfless attitude at ensuring the growth and progress of this institution. Madam Speaker, I know some had to work extra hard to ensure the completion of reports on the draft estimates of the various Ministries, Departments and Agencies. We must profoundly commend them for a job well done.

    Madam Speaker, may I finally commend members of the press corps

    for their continuous efforts at partnering Parliament to bring issues of the House to the doorsteps of Ghanaians. They have demonstrated abundant diligence and stamina, and the least we could do to them is to show appreciation and to encourage them to continue in this enterprise. A couple of them did stray from the path of righteousness. A local adage puts it very succinctly:

    Madam Speaker, to wit, the tongue and the teeth do occasionally quarrel, but they cohabit in the same cubicle. So should we join the press even if they go a bit wayward, as we have already said, we are all humans and we all do err sometimes.

    Madam Speaker, in the next few days, Christians will be commemorating the birth of Christ. It is noteworthy that Muslims recently returned from the Hajj. [Interruptions.] They have without doubt come with much blessings.

    Madam Speaker, both Christians and Muslims have to join hands to pray to God for his grace and intervention. Human beings have the tendency of not being in good standing with God when times are good -- [Laughter] -- But these are difficult times for Ghanaians, and it is important that all believers join hands to pray to God for greater endowment of knowledge and wisdom in our President, His Excellency President J. E. A. Mills.

    Madam Speaker, may I use this opportunity to wish Christians a Merry Christmas, and to all a very peaceful and grace-filled 2010. Madam Speaker, whether or not the Christmas will be prosperous, we can only remain prayerful. The few amenities that the commonest in our society have, that is sachet water and Akpeteshie --[Uproar] -- have been taken away from them. [Interruptions.] The common people are in tears and
    Madam Speaker 5:30 p.m.
    Thank you very
    much, Hon Minority Leader.

    Majority Leader (Mr. A. S. K.

    Bagbin): Madam Speaker, thank you very much. I know my Hon Colleague, the Hon Minority Leader, does not drink ogogoro, akpeteshie, kill me quick; and he knows that it is not good for the body. We are all striving to build a better Ghana -- [Hear! Hear!] -- where there is quality life. [Pause.]

    Our new Hon Colleagues braced the challenge firmly and learnt and adapted to the new profession within a short space of time. Some of us are marvelled at the performance of some fresh Members of Parliament. In fact, we congratulate them highly, and I wish on behalf of Leadership and the House to acknowledge their contributions towards building a strong and vibrant Parliament.

    Madam Speaker, the Session also witnessed the election of your goodself, and your two Deputies to steer the affairs of this House. In subscribing to the Oath of the Speaker, Madam Speaker swore among others to, and with your permission, I quote:

    “do right to all manner of people in accordance with the Constitution of Ghana and the laws and conventions of Parliament without fear or favour, affection or illwill.”

    Madam Speaker, your immense experience from the Bench has no doubt reflected on your leadership of Parliament and you have given us a sterling leadership. No wonder, Hon Members of Parliament are always itching to see you anytime you are not in your seat -- [Hear! Hear!] You have really held high the culture of parliamentary practice by giving more space and room to the Minority to have a say -- [Hear! Hear!]

    We must all commend you highly for this feat. This is not to say that your Deputy Speakers are any less; you have capable and abled Deputy Speakers -- [Uproar] -- who are reflecting the smiles of Hon Members as at now. They have surprised us with their performance even though from time to time, we may disagree with some of their decisions, just like how we do in some cases with your decisions.

    Madam Speaker, this Session also

    witnessed for the first time, an address by a sitting President and Head of State of the United States of America -- [Hear! Hear!] -- in the person of Professor Barrack Obama -- [Hear! Hear!] -- a
    Madam Speaker 5:30 p.m.


    Madam Speaker, other landmark event

    for the Session was the presentation of the Budget and Financial Statement of the Government for 2009 and 2010, and a mid-year review by the Minister for Finance and Economic Planning on the authority of the President. This no doubt, imposed a challenge on the House, and I am most grateful to all Hon Members, especially my Hon Colleagues from the Minority side for the hard work and co-operation in getting all these three financial documents and the policies of Government approved by this House.

    I do admit that the time available to the House to approve the Budget was too short, usually about a month, and also the meeting space for committees, is not that conducive, and in fact, in very short supply. I want to assure Hon Members that the Parliamentary Service Board, chaired by Madam Speaker herself, is working assiduously to improve the situation. Come next year, some visible improvements will be seen and some Hon Members and committee chairmen will have some office to work from. [Hear! Hear!].

    I recall the Hon Minority Leader gave a very strong indication of their willingness to co-operate with us during his remarks to end the First Meeting of this Session. My Hon Colleague, the Minority Leader and the Minority have indeed, stood by the pledge, and I have particularly enjoyed working with them. We have witnessed, even today, the kind of co-operation and support they have given by not insisting that we went on recess on Friday but coming today and Sitting up to this time to make sure that the Business of Government is approved by Parliament -- [Hear! Hear!] I highly commend them for that.

    My Hon Colleagues, Members of the Majority must also be acclaimed for making it possible for us to work, and for creating an enabling environment for the Minority to co-operate with the Majority. [Hear! Hear!] We have seen a change; a change for the better, and I want to encourage and urge Hon Colleagues to let us continue along this path; that is the only way we can create together a better Ghana. [Hear! Hear!]

    In true parliamentary democracies,

    we all know that positions are sometimes strongly canvassed during debates; that the temperature in the House sometimes could rise to above normal degrees, but never, never, will us in this House allow it to get to the boiling point where tables and chairs will be thrown at each other, where blows will be exchanged like we have seen in other Parliaments all over the world.

    Ghana must, therefore, be commended highly for within this short t ime catapulting ourselves into the league of true democracies. Kudos to Hon Members for contributing to this achievement.

    This achievement notwithstanding, Hon Members must strive to raise the bar on discipline -- on discipline in this House. We must show respect and decorum to the Chair and to one another and be temperate in our heckling.

    We must endeavour to refrain from the practice of bringing into the House unpleasant printed materials and waving them in the House when important matters of State are being discussed -- [Uproar] -- The young ones would think that we in the Majority started it. But it was started long before they were born -- [Laughter] -- I believe by refraining from this practice, we will earn additional points to propel this country to a higher pedestal on the league of advanced democracies.

    Madam Speaker, let me thank the

    staff, particularly the Clerk and the Table Office, the Hansard Office for providing quality support services that enabled the House to achieve this remarkable results. I know this particular Meeting has been very difficult for them, but they have stood the test and surmounted all the difficult hurdles.

    To our friends in the media, what more can I say than to commend them for lifting high their culture of reportage, and I wish to congratulate them highly and to urge them to continue along that path. For Parliament, together with civil society, will continue to support them to build their capacity and their professionalism.

    Madam Speaker, I cannot conclude

    without reminding Members of the sad aspect of our Meetings. Members will all recall that we lost two of our Colleagues in the persons of Hon Edward Salia, who was the Member of Parliament for Jirapa, and Hon Doris Seidu, who was also the Member of Parliament for Chereponi. We also lost one of our Clerks-at-the- Table in the person of Mr. Richard Sono Agyapong and two former senior officers of the House. It is, I believe, our collective prayer that the good Lord will grant them peaceful resting place.
    Madam Speaker 5:40 p.m.
    Madam Speaker, I listened very carefully to my Hon Colleague the Minority Leader and I am sure that in spite of his cynicism, he is wishing everybody a merry, peaceful and joyous Christmas. Next year, we will come very cheerful, hoping and praying that we shift further the progress of this nation so that at the end of the day, we shall all be smiling.
    Madam Speaker, the Third Meeting of the Fourth Session of the Fourth Parliament of the Fourth Republic commenced on Tuesday, the 27th of October 2009 and ended on 21st of December 2009. The House held a total of thirty four (34) Plenary Sittings within eight weeks during which it performed its deliberative and legislative functions, among other duties.

    Papers Laid

    One hundred (100) Papers were laid before the House. These included Bills, Legislative Instruments (L.I.s) and Constitutional Instruments (C.I.s), International Loan/Credit Agreements, reports from the committees of the House and the Ministries, Departments and Agencies (MDAs) and others. The details are outlined as follows:

    i. Bills -- 14

    ii. Legislative Instruments -- 2

    iii. Constitutional Instruments -- 2

    iv. International Agreements -- 9

    v. Reports -- 55

    vi. Other Reports -- 18

    Total -- 100

    Bills

    A total of fourteen (14) Bills were introduced in the House for consideration during this Meeting. The Bills are as follows:

    i. Mutual Legal Assistance Bill,

    2009

    ii. Copyright (Amendment) Bill,

    2009

    iii. Electoral Commission (Amendment) Bill, 2009

    iv. Intestate Succession Bill, 2009

    v. Property Rights of Spouses Bill, 2009

    v i . F e e s a n d C h a r g e s (Miscellaneous Provisions) Bill

    vii. Customs and Excise (Duties and Other Taxes) (Amendment) (No. 2) Bill, 2009.

    viii . Ghana Revenue Authority Bill, 2009

    i x . E l e c t r o n i c Communications (Amendment) Bill, 2009

    x. Plants Bill

    x i . C e n t r e f o r U r b a n Transportation Bill, 2009

    xii. Appropriation Bill (No. 2), 2009

    xiii. Interpretation Bill

    xiv. Minerals and Mining (Amendment) Bill, 2009

    Bills Passed into Law

    Seven (7) Bills were passed into law

    during this Meeting. The Bills were introduced at this Meeting and others from the previous Meeting. The following are the Bills passed into Law:

    i. Fees and Charges (Miscellaneous Provisions) Bill, 2009

    ii. The Appropriation Bill (No. 2)

    2009

    iii Interpretation Bill

    iv. Customs and Excise (Duties and other Taxes) (Amendment) (No. 2) Bill, 2009.

    v. Customs and Excise (Duties and Other Taxes) (Amendment) Bill,

    2009.

    vi. Ghana Revenue Authority Bill,

    2009

    vii. Copyright (Amendment) Bill,

    2009.

    Legislative Instruments (L.I.s) Two (2) Legislative Instruments were

    laid and considered in the House during this Meeting;

    These were:

    i. The Passport and Travel Certificates (Fees) (Amendment) Instrument,

    2009 (L.I. 1959)

    ii. Local Government (Department o f D i s t r i c t A s s e m b l i e s ) (Commencement) Instrument,

    2009 (L.I. 1961)

    Constitutional Instruments (C.I. s)

    During th is Meet ing, two (2) Constitutional Instruments were laid and considered by the House.

    These were:

    i. District Court Rules, 2009 (C.I. 62)

    ii. Armed Forces (Amendment)

    Regulations, 2009 (C.I. 59)

    International Agreements

    Nine (9) International Agreements were laid and considered during the period under review. The Agreement were on Loans, Concessionary Credit Line Agreement, Convention between the Republic of Ghana and Barbados among others.

    Reports

    The House received and considered fifty-five (55) reports. Reports from the Committees of the House were generally on the Annual Budget Estimates for the 2010 fiscal year of the various Ministries Departments and Agencies and other Institutions.

    Other Papers Laid

    In addition to the above mentioned reports, eighteen (18) other Papers were laid. Some of these were:

    i. Request for Waiver of Taxes.

    ii. Annual Report of the Commission on Human rights and Administrative Justice (CHRAJ) for the year 2007.

    iii. Performance Audit Report of the Auditor General on the Management of Wetlands (Ramsar Sites) in Ghana

    Motions

    Fifty (50) motions table before the House during this Meeting were duly considered and approved. The motions
    Ministerial and Deputy Ministerial appointments 5:40 p.m.
    i. Hon Benjamin Kunbuor -- Minister- designate for Health
    ii. Hon Nii Laryea Afotey Agbo -- Minister of State at the Presidency.
    iii. Hon Nii Oakley Quaye-Kumah (Dr) -- Deputy Minister for Health
    Madam Speaker, judging from the mood of the House and the fatigue that is written on the faces of Hon Members, I want to end by thanking Hon Members -- [Interruption.] -- I am not going to die; I would not do anything -- [Uproar.] I thank Hon Members sincerely for the co-operation that we have enjoyed and the fact that consensus-building has been achieved in this House.
    We believe that we should be encouraged by those who are not Hon Members of this House rather than being distracted, being vilified, being attacked, all because of lack of information and knowledge. We do not want our people to perish because of that.
    Madam Speaker 5:40 p.m.
    Thank you very
    much, Hon Leader.
    Hon Members, at long last we have come to the end of the Third Meeting of the First Session of the Fifth Parliament of the Fourth Republic of Ghana.
    Hon Members, you will agree with me that the House deserves to be commended for concluding its scheduled business for this Meeting. Indeed, much business has been diligentLy transacted in the House at this Meeting.
    I cannot find a better word to describe the efforts put in by Hon Members to achieve this feat, especially in deliberating the Budget Statement and the Economic Policy of the Government for the year ending, 31st December, 2010 and importantly, the passage of the Appropriation Act. So Hon Members, permit me to say in my mother tongue Ayeekoo or well done.
    It appears to me, Hon Members, that a Member of Parliament never takes respite in the real sense of the word. Barely will an Hon Member leave the precincts of the House for Hon Member stepping into yet another demanding part of the Hon Member's work with the constituents. But this notwithstanding, Hon Members should try to find some time off to invigorate for the work ahead of them in this House next Meeting.
    Hon Members, let me extend the gratitude of the Chair to you for your co- operation and the good work done. Indeed, I am not oblivious of the support given me by my two very abled Deputies and the Leadership of the House as well as the committees, without whose support the Chair would have found it impossible to successfully steer the affairs of the House.
    My commendation also goes to the Clerk and the officials of the Parliamentary Service who stay much longer behind the
    Madam Speaker 5:40 p.m.
    scenes to provide much needed support for us. I also recognize the impact and the important services rendered to the House by the Parliamentary Press Corps and other auxiliary services in-house, namely, the para-medics, the Ghana National Fire Service, the police detachments, et cetera. I urge all of them to continue to work with the same professionalism exhibited so far.
    Hon Members, in about a week we shall celebrate Christmas. As we break for the Christmas recess, let us take sober reflection of the season's message of peace and love that the birth of Jesus Christ brought to mankind and let our actions be reflective of it. And as we bring deliberations of the House to a close, I wish you all a Merry Christmas and Happy and Prosperous New Year in advance. May the Almighty God be with us all till we meet again next year 2010.

    Hon Leader, have you got any comment

    for us before adjourning? Do we adjourn sine die until the date that --
    Mr. Bagbin 5:40 p.m.
    Well, by our Standing
    Orders, definitely, Madam Speaker can sumo turn adjourn the House sine die and I think that should be it. The Latin word is sine die; that is Latin.
    Madam Speaker 5:40 p.m.
    Well, the courts say
    Mr. Bagbin 5:40 p.m.
    Madam, it is the courts
    that say sine die but in Latin it is sine die.
    Madam Speaker 5:40 p.m.
    Since both
    are in order, I will leave him with his pronunciation and carry on with mine.
    Hon Members, it is my duty to adjourn the House sine die.
    ADJOURNMENT 5:40 p.m.