Debates of 31 Oct 2013

MR SPEAKER
PRAYERS 10:15 a.m.
VOTES AND PROCEEDINGS AND THE OFFICIAL REPORT 10:15 a.m.
Mr Speaker 10:15 a.m.
Hon Members, Cor- rec-tion of Votes and Proceedings of Wednesday, 30th October, 2013.
Page 1 … 9 --
Mr Solomon Namliit Boar 10:15 a.m.
Mr Speaker, yesterday, this issue of spellings -- “Opening”, “Attendance” and what have you, came up and the Table Office was supposed to correct them. I have observed that it is the same from page 9 to the end. Starting from page 9, it runs through to the last page; so, if this can be corrected.
Mr Speaker 10:15 a.m.
Thank you very much, Hon Member.
What we would do is that, it is deemed to have been corrected throughout the pages consequentially. So, when we get to those pages, we do not need to correct them. But what we will do is that, if there is any other corrections on those pages, we correct them. But the “Opening” and “Attendance” are deemed to have been corrected throughout the pages.

Hon Members, the Votes and Pro-

cee-dings of Wednesday, 30th October, 2013 as corrected, are hereby adopted as the true record of proceedings.

Hon Members, we have deferred a number of Official Reports for correction today. So, we would start with that of 16th September, 2013.

[No correction was made to the Official Report of Tuesday, 17th September, 2013].
  • [No correction was made to the Official Report of Wednesday, 18th September, 2013.]
    • Mr Speaker 10:15 a.m.
    Hon Members, we now move to item numbered 3 on the Order Paper -- Question time.
    Hon Members, we have the Hon Minis- ter for Water Resources, Works and Hous- ing in the House to respond to a Question from the Hon Member for Adentan.
    ORAL ANSWERS TO QUESTIONS 10:25 a.m.
    MINISTRY OF WATER RESOURC- 10:25 a.m.
    ES, WORKS AND HOUSING 10:25 a.m.
    Mr Speaker 10:25 a.m.
    Hon Minister, you have the floor.
    Minister for Water Resources, Works and Housing (Alhaji Collins Dauda) 10:25 a.m.
    Mr Speaker, the people of Adentan and its en- virons suffer intermittent water shortages. In its quest to address this problem, the Government of Ghana secured a conces- sional loan from the Chinese Government to the tune of US$260 million with the Government of Ghana supporting it with US$13 million to expand the water supply system at Kpong by 40 million gallons a day. Work on this project started in June, 2011 and is expected to be completed by December, 2014.
    The transmission pipeline which has been routed through Dodowa to Adentan is 90 per cent complete. The water treat- ment plant, the booster station and the intake are all nearing completion.
    Mr Speaker, I am glad to inform this Honourable House that the people of Adentan and its environs will be receiving sufficient water through their taps by the end of 2014.
    Mr Speaker 10:25 a.m.
    Hon Member, do you have any supplementary question?
    Nii Ashie-Moore: Mr Speaker, I am most grateful and satisfied with the Hon Minister's Answer.
    Mr Theophilus Tetteh Chaie 10:25 a.m.
    Mr Speaker, I would want to find out from the Hon Minister -- in the last paragraph of his Answer -- he said:
    “Mr Speaker, I am glad to inform this Honourable House that the people of Adentan and its environs will be receiving sufficient water through their taps by the end of
    2014.”
    This is an assurance that he is giving the people of Adentan and its environs. I would want the Hon Minister to tell us how much they have so far spent on the project.
    Alhaji Dauda 10:25 a.m.
    Mr Speaker, because the Question was to find out how the Kpong Water System will come on- stream, and not on the expenditure, I am unable to give the expenditure.
    Mr Speaker 10:25 a.m.
    Hon Minister, you are absolutely right but you gave him US$260 million and $13 million.
    Alhaji Dauda 10:25 a.m.
    Yes. Mr Speaker, I gave the total cost of the project. But how much has been spent out of it, I am unable to provide as of now.
    Mr Speaker 10:25 a.m.
    Hon Minister, they did not ask for the total cost of the project but you provided it. It is on that basis they are asking, out of the total cost, how much

    have you spent? If you do not have the answer --
    Alhaji Dauda 10:25 a.m.
    Mr Speaker, unfor-tu- nately, I cannot provide the answer now.
    Mr Patrick Boamah 10:25 a.m.
    Mr Speaker, mine is on the Question the Hon Member asked. The Question is on the perenni- al water problem facing the people of Adentan. The Answer given by the Hon Minister is on the intermittent water shortages. I would want to know whether the “perennial” and the “intermittent” are synonymous.
    Mr Speaker 10:25 a.m.
    Hon Member, that is the Answer the Hon Minister has given to the Question. If you want to seek clarification, ask the Hon Minister through a supple- mentary question.
    Mr Boamah 10:25 a.m.
    Mr Speaker, the Answer so given is on the intermittent water short- ages, what is the Minister doing to resolve the perennial water shortages facing the people of Adentan?
    Alhaji Dauda 10:25 a.m.
    Mr Speaker, I guess the essence of the Question is how Govern- ment proposes to address water delivery to the people of Adentan. Therefore, whether perennial or inter-mittent, Mr Speaker, Government has proposed to address the water problems in the Adentan area.
    Mr Joseph Yieleh Chireh 10:25 a.m.
    Mr Speak- er, the Hon Minister is assuring those of us who reside in the Adentan area of water in the taps by the end of 2014. I would want to find out from him, whether the distribution system in the Adentan area is part of this project.
    Alhaji Dauda 10:25 a.m.
    Mr Speaker, the distri- bution system is part of the project, and it is being done.
    Mr Speaker 10:25 a.m.
    Hon Minister, we thank
    you very much for attending upon the House to respond to Questions from Hon Members.
    Thank you very much, Hon Minister.
    Hon Members, that brings us to the end of Question time.
    Dr Anthony A. Osei 10:25 a.m.
    Mr Speaker, I would want to commend the Leadership for attempting to improve the security of Hon Members of this House --
    Mr Speaker 10:25 a.m.
    Hon Member, you are out of order. If you want to make a Statement --
    Dr A. A. Osei 10:25 a.m.
    No! I am not making a Statement. Something happened this morning and I would want to bring it to your attention.
    Mr Speaker 10:25 a.m.
    Hon Member, please, if you want to make a Statement, under the rules, you have to clear the Statement with me. That is what the rules say. You are out of order.
    Dr A. A. Osei 10:25 a.m.
    Mr Speaker, I am not making a Statement
    Mr Speaker 10:25 a.m.
    Please, under what Or- der are you coming?
    It is time for Statements and I have cleared the Statement coming from the Women Caucus. I have not cleared any Statement from you.
    Dr A. A. Osei 10:35 a.m.
    Mr Speaker, I wanted to seek your guidance on a matter before the Commencement of Public Business.
    Mr Speaker 10:35 a.m.
    So, if you want to seek my guidance, you should say that you want to seek my guidance. I would allow you to have the floor.
    Dr A. A. Osei 10:35 a.m.
    Mr Speaker, I was beginning to commend the Leadership
    for improving the security of the House.
    Just this morning, when I walked into the backdoor, I was asked to leave my phones in some place before coming through; and I think if that is a security measure, then it is a good idea.
    But I thought that on such an important measure, we should be informed. I asked my Hon Colleague here if he was asked to do that and he said, no. So, I am asking, on what basis do they select people.
    Mr Speaker 10:35 a.m.
    Hon Member, you have raised a very important point and I am aware that the Clerk to Parliament has briefed the Whips and me accordingly. So, I can say that if the Whips have not informed their Members, then I think that is where the problem is coming from.
    Dr A. A. Osei 10:35 a.m.
    Mr Speaker, my point is that they are being selective. My Deputy Whip did not go through that.
    Mr Speaker 10:35 a.m.
    Hon Member, these are matters that we cannot take on the floor. But I think if we want to discuss these things in detail, we could have a Closed Sitting to discuss them.
    Dr A. A. Osei 10:35 a.m.
    Mr Speaker, that is good.
    rose
    Mr Speaker 10:35 a.m.
    Is it about the same matter?
    Mr Ibrahim 10:35 a.m.
    Yes.
    Mr Speaker 10:35 a.m.
    What do you want to say? This is because I do not want to take this matter --
    Mr Ibrahim 10:35 a.m.
    Mr Speaker, it was in connection with the selectivity.
    Mr Speaker 10:35 a.m.
    Have you not been in- formed by the Whips?
    Mr Ibrahim 10:35 a.m.
    The Clerk got in touch with me that I should get in touch with Hon Naa Torshie Addo about the security issues. This is because she was briefed before me. I got in touch with her and she said today she would brief me.
    So, we are going to have a caucus meeting and they would also have a cau- cus meeting, based on the meeting that we had. So, I do not know whether Hon Naa-Torshie Addo has selected --
    Mr Speaker 10:35 a.m.
    Hon Members, as I indicated, we would do this in Closed Sitting. So Hon Members, we would take this matter at the Closed Sitting.
    Hon Members, we have one Statement
    standing in the name of the First Deputy Majority Whip and the Chairperson of the Women Caucus of the House.
    Hon Boforo, you have the floor.
    STATEMENTS 10:35 a.m.
    Ms Esther Obeng Dappah (NPP -- Abirem) 10:45 a.m.
    Thank you, Mr Speaker, for giving me an opportunity to contribute to this important Statement made by the Hon Member for Savelugu (Hajia Mary S. Boforo) on creating awareness of breast cancer.
    Mr Speaker, I would also like to com- mend Unique Trust (UT) Bank, Cancer Society of Ghana and Breast Care Inter- national, which are making tremendous effort in raising awareness of this deadly disease and providing treatment for those affected.
    Mr Speaker, breast cancer, according to available statistics, is the second leading cause of death among women. Talking about breast cancer, we should not also forget about cervical cancer. These dis- eases are preventable. Records indicate that on the average, about 3,000 women are diagnosed with cervical cancer, while 2,006 of women die from it every year.
    Mr Speaker, we should not also forget about prostate cancer. I am mentioning these cancers because they can be pre- vented if care is taken and awareness is raised. Prostate cancer is also killing our men. Mr Speaker, with simple tests, these can be prevented.

    Mr Speaker, there are simple tests

    which women can take. Women can examine themselves in the bathroom by simply raising their their hand -- [Inter- ruption] -- Simply raise their hand in the bathroom, cover their breast with soap and feel the lumps. If there is any lump or dis- charge coming out from the nipple, it is an immediate sign that cancer is developing.

    We can also check by contacting our family members. If any of the family members have died from breast cancer, then it is worrying and those women need to contact their doctor immediately, whether the disease has developed in themselves or not. There is also screening.
    rose
    Mr Speaker 10:45 a.m.
    Hon Member, do you
    have a point of order?
    Mr I. K. Asiamah 10:45 a.m.
    Yes, Mr Speaker.
    Mr Speaker 10:45 a.m.
    What is your order?
    Mr I. K. Asiamah 10:45 a.m.
    Mr Speaker, my point of order is that my senior Colleague did state that the examination of the breast can be done by women in their bathroom. But the proper admonition by His Excel- lency, the President should be respected.
    The President believes that the proper examination could be done by men and that is what should be on record; that hus- bands have the legal authority to examine breasts and not women themselves. So, with that admonition by the President, we should all accept it.
    Mr Speaker 10:45 a.m.
    Hon Member, you are completely out of order. [Laughter.]
    Ms Dappah 10:45 a.m.
    Mr Speaker, there are routine checks. In other parts of the world, every three years, women go to the hospital and have smear test. Every five years, women are examined and that is what they call mammogram test. I have done this continuously until I reached 60 years. In that case, if any cancer cells are forming, it can be detected early and can be treated or given diet that can check the cancer from developing.
    Mr Speaker, one worrying thing I learnt when I was researching into breast cancer was the cause of breast cancer -- this is caused by a virus called human papilloma. This virus affects women who indulge in early sex, especially during their teenage years and those having multiple sexual partners.
    This is worrying because most of our young girls are engaging in early sex be- cause the older men are harassing them. [Interruption.] Mr Speaker, if care is not taken, we are going to have most of our young women developing cervical or breast cancer.
    I would call upon the Government to have a nationwide crusade, educate everybody in schools and in churches as others are doing and also give them knowledge about this disease. There must be a lot of leaflets about breast cancer, that can educate people on where to seek help and treatment.
    Mr Joseph Y. Chireh (NDC -- Wa West) 10:45 a.m.
    Mr Speaker, this subject is very serious and I would urge all of us to look at the Statement that was ably made by the First Deputy Majority Whip.
    Mr Speaker, if you look at this breast cancer, it is competing with babies for the part that they should feed on, and that is why it is important for us to look at it--
    Dr Anthony A. Osei 10:45 a.m.
    On a point of order.
    Mr Speaker, my senior Colleague and good Friend, in contributing to the State- ment, said we should take a good look at the Statement made by the Hon First Dep- uty Majority Whip. Mr Speaker, nobody has a copy of the Statement, how can we take a good look at it? We do not have it.
    If he wants us to take a good look at it , they should give us copies, then his invitation would be appreciated. But if he gets up and says we should take a look, we do not have copies, so, how do we take a good look at it?
    Mr Chireh 10:45 a.m.
    Mr Speaker, the issue about screening is important and it has to be a regular check by women-- young la- dies in particular. If it is possible, it should be extended to the rural areas where wom- en hardly do these checks. Fortunately, the establishment of many health facilities in strategic areas can afford this. It now requires attention by all of us by urging and creating the awareness.
    If you look at the theme for this year's breast cancer awareness day, it is some- thing that all of us should be making public. I would urge Hon Members of Par- liament to include this in any discussions that we have with our constituents. Any opportunity that we get when we attend a function, we should make this statement because it is a critical part of the body of a woman that we are talking about.
    We know we have a policy of exclu- sive breast feeding, but if your breast is deceased, can it produce milk for the baby? No!
    What are the policies that Government
    ought to take to address this issue?As already mentioned in the Statement, the President has announced a registry of cancers.
    An Hon Member 10:45 a.m.
    We all know.
    Mr Chireh 10:45 a.m.
    How many people know? You do not know -- so --
    Mr Speaker 10:55 a.m.
    Hon Member for Wa West --
    Mr Chireh 10:55 a.m.
    We all know what “on- cologists” means -- [Laughter.] So, the training of health personnel, not only -- [Interruption.]
    rose
    Mr Speaker 10:55 a.m.
    Hon Member, do you have a point of order? He has withdrawn the statement.
    Dr A. A. Osei 10:55 a.m.
    Mr Speaker, I would want to urge him. He is urging us to take this matter serious. Then he veers off this tangent and starts talking about us not knowing about “oncologists” --
    Mr Speaker 10:55 a.m.
    He has withdrawn it.
    Dr A. A. Osei 10:55 a.m.
    He has not withdrawn it.
    Mr Chireh 10:55 a.m.
    He was sleeping, that is why I veered off him.

    Mr Justice Joe Appiah -- rose
    -- 10:55 a.m.
    Mr Speaker 10:55 a.m.
    Hon Member for Able- kuma North, do you have a point of order?
    Mr J. J. Appiah 10:55 a.m.
    Mr Speaker, in his submission, he said the breast is the crit- ical part of the body. I would want to ask him which part of the body is not critical.
    Mr Chireh 10:55 a.m.
    Your mouth is not critical. That is why you are using it the way you are speaking -- [Laughter.]
    So, in doing this policy, first, apart from training more health personnel in cancer detection and possibly advise patients, we go further and establish a cancer Fund for cases where we progress beyond the capacity of individuals to treat themselves. That is where Government can find resources.
    Currently, those who have cancer, particularly those who suffer from breast cancer, have difficulty treating themselves. Some have to go outside the country and it is not easy to get the money and this painful disease has to be catered for by the collective effort of contributing.
    If we establish it -- and I urge the Minister to hurry up with the policy of bringing in the establishment of the Fund to help people, particularly with the cre- ation of the awareness for our women to check regularly, for us to avoid this cancer of the breast.
    Mr Speaker, I would say that this day, let us mark it, not only by talking but by acting and I urge all of you to get involved in its campaign.
    Thank you very much.
    Mrs Gifty Eugenia Kusi (NPP -- Tarkwa-Nsuaem) 10:55 a.m.
    Thank you, Mr Speaker, for the opportunity to contribute to the Statement ably made by the Chair- person of the Women Caucus.
    Mr Speaker, according to the World Health Organisation (WHO), the main preventive aspect of this breast cancer is early detection and treatment. But Mr Speaker, most women are afraid to go and try to report when they feel a lump in their breast.
    But Mr Speaker, once a lump is seen in your breast, it does not mean you have breast cancer. This is because according to the statistics, 70 to 80 per cent of lumps found in breasts never resulted in cancer. So, we would want to urge all women to examine their breasts and then ensure that they report to the doctors.
    Mr Speaker, in 2006, the first NGO that contacted the Women Caucus was called the “Reach for Recovery Ghana” and we worked in collaboration with them. They worked with the cancer department at th0e Korle-Bu Teaching Hospital. Mr Speaker, with their help in my constituency, last year, we screened about 10,000 women including students from all the secondary schools in my constituency.
    Mr Speaker, we found about 150 wom- en with lumps and then they were referred to the doctor at the Tarkwa Government Hospital who was a surgeon. He was able to operate on most of them and a lot of them were also referred to the Korle-Bu Teaching Hospital where they had their surgeries.
    Mr Speaker, the statistics is very se- rious 10:55 a.m.
    None

    pecially those in the deprived areas who have no access to health services and most of whom are so ignorant that they do not even know how to examine their breasts.

    Mr Speaker, I also would want to urge the Ministry of Health, that this issue of providing mammogram for the district hospitals is something that should be taken serious, so that even after examining the breasts, if there is any lump in it, you need to go to the hospital for them to use the machine to actually detect whether there is really a lump in your breast, otherwise, sometimes, they may just operate on you wrongly if they have not examined it properly.

    Mr Speaker, in 2006, when we did the breast screening here in Parliament, we had a lot of women coming to do the screening.We heard the then Minister for Finance and Economic Planning, the late Hon Kwadwo Baah-Wiredu promising us that he would work in collaboration with the Minister for Health to ensure that this screening is put under the National Health Insurance Scheme.

    I would want to urge the Women Cau- cus and all of us to ensure that we pursue this goal, so that the women of Ghana will really have the screening free of charge and that would really encourage us.

    Mr Speaker, I would want to recom- mend that it should be compulsory for all women to go through this screening and if the hospitals have those machines, it would be very easy.

    Mr Speaker, our women are dying; we should do something to help them. We should do it now and not wait. This is because we are losing them through breast cancer.

    I thank you very much.
    Mr Speaker 10:55 a.m.
    Thank you very much.
    Ms Laadi Ayii Ayamba (NDC -- Pusiga) 11:05 a.m.
    Mr Speaker, I rise to associate myself with the Statement made by the Hon Member for Savelugu.
    Mr Speaker, the issue of breast cancer has been a long-standing issue, which has caused the death of most women, especial- ly in the villages.
    Mr Speaker, it would interest you to know that in the villages, this disease is seen to be something that is caused by some spiritual means and they associate it -- so much that husbands tend to desert their wives when they realise that they have problems. Girls who have it tend not to know at all. This is because at that tender age, it is difficult for them to note the lumps that human papilloma virus has caused a lot of havoc, especially when a woman has it and is pregnant or gives birth to a child. This is because it also hinders the production of breast milk, which is a big problem.
    Mr Speaker, if you look at the issues that come into play before the human virus comes into force, it is difficult for women to detect it. So, on this issue, it is very necessary that serious education is given to all communities
    I would urge that notwithstanding our discussions here, education should go down to the schools-- secondary schools, junior high schools where the girls are growing and are shooting breasts and could easily fall prey to this disease.
    Mr Speaker, in Sweden yesterday, the President announced that he had an elabo- rate plan towards helping in the treatment and creating awareness of this cancer. He stated also that he would launch it in No- vember. On 4th November, the President would be part of a team that would launch this in four districts.
    Although the districts are not men- tioned, I wish that it would not be a nine days' wonder; it should go on in all dis- tricts. Every district clinic or hospital, if possible, should take the matter up and

    make sure that we encourage our women to examine ourselves.

    I would wish that the Women Caucus in Parliament takes it upon themselves to give it a hype in the constituencies and handle women, especially the girls in the secondary schools and this would go a long way in helping us.

    I also wish to plead that Government should take up this issue upon itself to support women who are already infected with this disease to enable them undergo surgery. This is because most of them do not have the money. Most of them, be- cause of the money, even to go to wherever they may be referred if detected, do not go. But if the support is there, and they are aware that they would be supported, most women would come out to partici- pate in any clinical test that needs to be taken for us to detect early manifestation of the cancer.

    Mr Speaker, I thank you very much for giving me the opportunity.
    Mr Speaker 11:05 a.m.
    Thank you very much.
    Hon Member for Lower West Akim.
    Mrs Gifty Klenam (NPP --Lower West Akim) 11:05 a.m.
    Mr Speaker, I would want to use this opportunity to thank the Hon Member who made the Statement and to pay tribute to Dr Beatrice Wiafe Addai.
    Mr Speaker, this disease is the only disease that affects women and men as well. It is the only aspect of women's body that -- [Interruptions.] Mr Speaker, it is the only aspect of our body that when we are affected, affects both men and women. [Hear! Hear!]
    Mr Speaker, as much as the Women Caucus in Parliament is concerned, we have a well-drawn programme and breast cancer is one of them. But the whole of this year, our budget has not been released, and for that matter, we are not able to carry
    Mr Theophilus Tetteh Chaie (NDC -- Ablekuma Central) 11:05 a.m.
    Mr Speaker, I would first of all, like to commend Hon Hajia Mary Salifu Boforo, the First Depu- ty Majority Whip and Chairperson of the Women Caucus of Parliament for making this important Statement.
    I would also use this opportunity to commend our doctors, nurses and health officials in general and civil society groups on the occasion of the awareness that is being created for all of us, especially Dr Beatrice Wiafe Addai who needs special mention for her role in ensuring that is- sues of breast cancer are brought to our door- steps. It is also to commend H.E. the President, for his leadership role in trying to draw our attention to this issue.
    The breast is an important organ on the body of women. The human breast milk not only nourishes the baby but also serves as medicinal aid for the family. It also enhances or beautifies the women and that is why nowadays -- [Inter-ruption.] Yes, the breast is a way of enhancing your beauty as a women; it is very important.
    It also serves as a sexual drive for men. [Interruptions.] Yes, that is very true. Therefore, the responsibility falls on the men to ensure that our women in terms of their breasts are actually catered for. I be- lieve that much education has to be given to the men. This is because we benefit the
    most when -- [Interruption] -- Yes. So, I am only appealing to the health officials that the men should be targeted in educat- ing us how to take care of our women in terms of their breast issues.
    When these things are done, I think the early detection would be something that would be enhanced and that would save a lot of our women from this particular disease.
    Mr Speaker, with these few words, I thank you for the attention given.
    Mr Speaker 11:15 a.m.
    Hon Members, that brings us to the end of Statements. In determining the number of people who would contribute to this Statement, I have been guided by the Leadership of both sides of the House.
    BILLS -- CONSIDERATION 11:15 a.m.
    STAGE 11:15 a.m.
    Mr James K. Avedzi 11:15 a.m.
    Mr Speaker, I beg to move, clause 1, subclause (1), paragraph (a), line 2, after “goods” , delete “and” and insert “or”.
    Mr Speaker, the subclause would then
    read:
    “a Supply of goods or services made in the country other than exempt goods or services.”
    This amendment is proposed in order to make the rendition better. As it stands, if it is goods and services, it means that anybody who supplies goods or services
    will not be affected by this. This is because the sentence says “goods and services”.
    For it to be clear, if you supply goods, you will be affected, if you supply servic- es, you will be affected; we are changing the “and” to read “or”.
    Question put and amendment agreed to.
    Mr Avedzi 11:15 a.m.
    Mr Speaker, I beg to move, clause 1, subclause (2), line 2, delete “and” and insert “or”.
    Mr Speaker, this is just to —
    Mr Speaker 11:15 a.m.
    Is this consequential?
    Mr Avedzi 11:15 a.m.
    Yes, it is consequential.
    Question put and amendment agreed to.
    Mr Avedzi 11:15 a.m.
    Mr Speaker, I beg to move, clause 1, subclause (3), line 1, after “importation” insert “of goods”.
    Mr Speaker, the sentence will then
    read:
    “The tax is chargeable and payable on the importation of goods.”
    There is an omission and it is to have a better rendition.
    Question put and amendment agreed to.
    Clause 1 as amended ordered to stand part of the Bill.
    Clause 2 -- Persons liable to pay tax.
    Mr Avedzi 11:15 a.m.
    Mr Speaker, I beg to move clause 2, subclause (1), paragraph (a), line
    Mr Speaker, the sentence then reads 11:15 a.m.
    “Except as otherwise provided in this Act, the tax shall be paid --
    (a) in the case of a taxable supply, by the taxable person making the supply;”
    The purpose is to make it clearer and make emphasis on the person who is sup- posed to pay the tax.
    Question put and amendment agreed to.
    Mr Avedzi 11:15 a.m.
    Mr Speaker, I beg to move, clause 2, line 3, delete all the words after “tax”.
    The new rendition will then read:
    “In the case of a non-resident person required to register under subsection 23 of section 6, the non-resident is liable for the payment of the tax.”
    Mr Speaker, we have to delete all those words and end the sentence at “of the tax.”
    Question put and amendment agreed
    to.
    Clause 2 as amended ordered to stand part of the Bill.
    Clause 3 -- Rate of the tax.
    rose
    Mr Speaker 11:15 a.m.
    What are you saying?
    Mr Avedzi 11:15 a.m.
    There is no amendment proposed.
    Mr Speaker 11:15 a.m.
    Yes. I was going to put the Question. If there is no amendment, I should put the Question on the clause.
    Dr A. A. Osei 11:15 a.m.
    Mr Speaker, before you go to that, I would want to bring the Chair- man's attention to the fact that because we have also changed sub- section (23) of section 6, we need to take note, so that when we come back to it, we pay attention. This is because we have removed it and a further amendment will be needed on that. Take note, subsection (23).
    Mr Speaker 11:25 a.m.
    Hon Members, there is no amendment to clause 3.
    Dr A. A. Osei 11:25 a.m.
    No! I am talking about clause 2 and that is why I said, before he goes to clause 3-- He just read subsection (23) of section 6 and I am saying there is an amendment coming up, which deletes subsection 23 of section 6. So, I just want to advert his mind to it, so that at the appropriate time --
    Mr Speaker 11:25 a.m.
    I have already put the Question. Then there should be a Second Consideration Stage.
    Dr A. A. Osei 11:25 a.m.
    That is right. I just want to advert his mind; we may forget.
    Mr Speaker 11:25 a.m.
    Very well.
    Clause 3 ordered to stand part of the Bill.
    Clause 4 -- Taxable person.
    Mr Avedzi 11:25 a.m.
    Mr Speaker, I beg to move, clause 4, subclause (1), line 1, de- lete “taxable person is” and insert “taxable person means”.
    Mr Speaker, the purpose of the amend- ment is to make the definition of a “taxable person” clearer than as it stands in the Bill.
    Mr Speaker 11:25 a.m.
    What is the difference between “taxable person is” and “taxable person means”?
    Mr Avedzi 11:25 a.m.
    Mr Speaker, the difference is that, “taxable person means” makes it clearer as a definition in the Bill. You would see it clearly that this is the defini- tion of what is being done there than “is”.
    Mr Speaker 11:25 a.m.
    Well. Then I would put the Question. That is the only amendment there.
    Mr Joe Ghartey 11:25 a.m.
    Mr Speaker, I would urge the Chairman of the Committee to reconsider this amendment. The word “means” is used in an Act usually when they come to the Interpretation section -- “so and so means”. But when it is in the body of the Bill as it is, there is no problem whatsoever with ‘is'. Even “is” is more appropriate.
    If it came to the Interpretation section, then “so and so means”; “so and so means”; but this is “a taxable person is.” I do not see how “means “ makes it easier to explain. I do not know. So, if he could reconsider -- I do not see how it helps us.
    Really, it is a drafting issue. Is it not? This is because the draftspersons are the people who, from my experience, put “means” when it comes to the Interpre- tation section, not in the body. But I do not know.
    Mr Speaker 11:25 a.m.
    Hon Members, that is why I posed the question to the Chairman: “What is the difference between the “is” and the “means?” If you look at clause 42 of the Bill, which deals with Interpre- tation, they have put there “a taxable per- son means …,” they have used the word “means” there and that is the point that the Hon Second Deputy Speaker is making.
    So “means” normally, is relevant when we come to the Interpretation section. But the truth of the matter is that, there is no dif- ference between the two but we normally use the “means” at the Interpretation sec- tion of the Bill than in the body of the Bill.
    Dr A. A. Osei 11:25 a.m.
    Mr Speaker, if I may advert your mind to page 49 of the Bill. I think that is what we were trying to do. On page 49, it says, “a taxable person has the meaning assigned to it in section 4” and in the Interpretation all of them have “means”. So, we thought that there should be some consistency. The way we have put it here, if we go and put “is”, it looks funny when all the rest have “means”. So either we change --
    Mr Speaker 11:25 a.m.
    That is why it should be “is”. You see, the argument you are making, is the more reason it should be “means”. This is because they are now us- ing “means” there. They are now defining to say it “means”. So, if we use “is” there, it means that they did not want to use the word “means” in the main body; that is why they went to define it again to repeat the word “means”.
    But it is for the House to decide.
    Mr Avedzi 11:25 a.m.
    Mr Speaker, the Interpre- tation section talks about “means”, and if the body of the --
    Mr Speaker 11:25 a.m.
    Hon Member, withdraw the amendment and let us make progress.
    Mr Avedzi 11:25 a.m.
    Well, in actual fact, it does not change anything if it is withdrawn -- [Laughter.] -- Mr Speaker, taking cue from the House, the amendment is accord- ingly withdrawn.
    Mr Speaker 11:25 a.m.
    Hon Members, the
    Mr Avedzi 11:25 a.m.
    Mr Speaker, I beg to move, clause 4, subclause (2), line 3, delete “6” and insert “8”.
    Mr Speaker, the section being referred to is section 8 but not section 6.
    Question put and amendment agreed to.
    Clause 4 as amended ordered to stand part of the Bill.
    Clause 5 -- Taxable activity.
    Mr Avedzi 11:25 a.m.
    Mr Speaker, I beg to move, clause 5, subclause (2), add the following new paragraph:
    “(i) export of non-traditional prod- ucts”.
    Mr Speaker, this is an omission; all the items that fall under taxable activity include non-traditional products.We are adding this new clause to make it more complete.
    Mr Ghartey 11:25 a.m.
    Mr Speaker, with respect, when you look at clause 5, it is divided into 5(1) and 5(2). The impression I get from reading clause 5(1) and 5(2) is that, it is not limiting, it does not state everything -- it is indicative merely. We should remember that under the Interpre- tation Act as well, just now, parliamentary debate proceedings can be used as part of the process for interpreting an Act.
    Therefore, if the section or the clause as it stands is not limiting -- it says “For the purpose of this Act a ‘taxable activi- ty' means,” then it states what it means, whether pecuniary or not; then it says “Without limiting subsection (1)a taxable activity includes…” There is no reason for us to add anything because there can be
    no omission. Unless we are saying that it is only the things stated in subclause 5(2) that can be taxable.
    My understanding is that, subclause 5(2) just indicates some of the things “includes but not limited to.” It is not exhaustive. So rather than add this-- this cannot be an omission; I think the omis- sion rather is that it should say “include but not limited to,” rather than add some- thing specific. I do not know whether I understand it.
    Mr Avedzi 11:35 a.m.
    Mr Speaker, I agree perfectly with the Hon Second Deputy Speaker. But this is one of the major items -- non-traditional products -- it covers a lot. If we put it here, it does not change anything. It is a major item, so we thought it should come here -- specifically in the law. That is why we are adding it.
    Mr Ghartey 11:35 a.m.
    Mr Speaker, I do not know whether we would also consider:
    “Without limiting subsection (2), a taxable activity includes but ‘it is not limited to' instead of ‘without limiting'
    All I am saying is that, non-traditional exports could be a major item but there may be other major items that we are leaving out. So the phraseology that is used in law usually is that, “it includes, but it is not limited to” for clarity; and I would not have a problem then if we also add what we want to add.
    There may be other major problems that we are not thinking about, as we are sitting here for the avoidance of doubt, so that it does not seem as if it is exhaustive. It is not exhaustive.
    Dr A. A. Osei 11:35 a.m.
    I think that there are two things. First of all, what he added was in the old list, so it was an omission.
    But I agree that the amendment should be adopted by the Committee, so that it makes it easier.
    Mr Speaker 11:35 a.m.
    Hon Second Deputy Speaker, you are making a suggestion with regard to “not limited to”. But we have the word “without limiting” already there. So, do you still insist on “not lim- ited to” because “without limiting” too is already there?
    Mr Ghartey 11:35 a.m.
    Mr Speaker, I saw that but I think we would all agree that the “without limiting” expression is not the usual expression used in law. In law, we rather use the expression “includes but not limited”.
    Mr Speaker 11:35 a.m.
    Then we have to change the whole rendition because we cannot use the words “without limiting” and use the words “not limited to” again. We cannot use both.
    Mr Ghartey 11:35 a.m.
    I agree with you, Mr Speaker. I heard a whisper from my Hon Colleague here who is even suggesting that we can say “notwithstanding subsec- tion (1), a taxable activity…” But I do not know. Mr Speaker, I think that this is so important that perhaps, we should not be thinking on our feet.
    Since we would have a possibility of further consideration, I would leave my opposition to your inclusion of “non-tra- ditional exports” and then we would think through a rendition and then give it to the Hon Chairman of the Committee, whether it is acceptable to the Committee.
    Mr Speaker 11:35 a.m.
    Are you suggesting that we should defer putting the Question now?
    Mr Ghartey 11:35 a.m.
    If the Hon Chairman

    does not mind; it is all for the greater good.
    Mr Speaker 11:35 a.m.
    Well, actually, this issue is more of drafting. I have just been ad- vised that, now, the drafting style keeps on changing and what is in vogue now is the “without limiting”. That is what I have received. I do not know. I was trying to find out whether the draftsperson is in the House, so that the House can be guided accordingly.
    Mr Ghartey 11:35 a.m.
    Mr Speaker, as you are aware, I am not a fussy person. For the greater good, I would withdraw my suggestion.
    Mr Speaker 11:35 a.m.
    But do we defer it and when we get the rendition, then come back to it? This is because it is not a controversial matter. It is more of how we put it. One way is to adopt it and leave it to the draftsperson in consultation with the Committee or we defer it and they bring the rendition tomorrow, then we will put the Question on it.
    Hon Ranking Member, should we defer it? It is not a controversial issue.
    Dr A. A. Osei 11:35 a.m.
    No! It is not. But I was wondering -- I think that the pres- ence of the draftsperson would be most appreciated. This is because when we were in Sogakofe, the work went forward because of their presence. And on such matters, I was hoping that as the usual practice, they would be around to assist the House. I do not see them around.
    Mr Speaker 11:35 a.m.
    It is whether they have been informed that we are considering the Bill today or not. So, let us be fair to them also.
    Dr A. A. Osei 11:35 a.m.
    All right.
    Mr Speaker 11:35 a.m.
    Hon Second Deputy
    Speaker, do we defer it then? It is really
    not a controversial issue but we cannot -- I am at the pleasure of the House. What do we do?
    Hon Chairman, Hon Second Deputy --
    Mr Ghartey 11:35 a.m.
    Mr Speaker, let us adopt it and then we leave it to the draftsperson rather than defer it.
    Mr Speaker 11:35 a.m.
    Very well.
    Mr Ghartey 11:35 a.m.
    Mr Speaker, we have agreed that the addition that was proposed is fine.
    Mr Speaker 11:35 a.m.
    Hon Member, I would put the Question. As you suggested, the draftsperson should take a look at it.
    Dr A. A. Osei 11:35 a.m.
    Mr Speaker, what is the current accepted rendition, if he can read it?
    Mr Speaker 11:35 a.m.
    He is suggesting “but not limited to”. I am saying that, we have already used “without limiting” in the clause. Therefore, we want to adopt the clause and leave it to the draftspersons to look at it. That is my understanding of the discussions so far.
    Question put and amendment agreed to.
    Clause 5 as amended ordered to stand part of the Bill.
    Clause 6 -- Registration requirements
    MR FIRST DEPUTY SPEAKER
    Mr First Deputy Speaker 11:40 a.m.
    Yes, Hon Chairman of the Committee --
    Mr Avedzi 11:40 a.m.
    Mr Speaker, I beg to move, clause 6, subclauses (7) to (24), delete “and” and insert the following:
    “Period for becoming a taxable person
    7. A person who is not registered, but who is required to apply for regis- tration under this Act, is a taxable person from the beginning of the tax period immediately following the tax period in which the duty to apply for registration arose.”
    “Notice of registration
    8. (1) Subject to subsection (2), the Commissioner-General shall within thirty days after the receipt of an ap- plication for registration under this section give notice to the applicant for registration of the decision to register or not to register the person.
    (2) Where the Commissioner-General fails to serve notice, the Commis- sioner-General is deemed to have made a decision to register the applicant except where the Com- missioner-General is satisfied that the person is not eligible to apply for registration.
    (3) For the purposes of this, where within the thirty days specified under subsection (1), the Commis- sioner-General requests additional information from the applicant in order to determine if the applicant is eligible to apply for registration, the thirty-day period shall be suspended and the Commissioner-General shall have not less than fourteen days after the Commissioner-General receives the required information in the form prescribed by the Com- missioner-General to give the notice under subsection (1).”
    “Certificate of registration
    9. (1) The Commissioner-General shall issue to each person registered for Value Added Tax, a certificate of
    registration.
    (2) A registered person shall exhibit the
    certificate of registration
    (a) at the principal place of business of the person;
    (b) at every other location at which the person engages in a taxable activity.”
    “Notice of cancellation in respect of turnover
    10. The Commissioner-General may in writing notify a person that that person has, within the time specified in the notice, made taxable supplies
    (a) in excess of turnover threshold,
    or
    (b) below the turnover threshold,
    specified in section 6 is registerable as a taxable person or not registera- ble, and the Commissioner-General shall act accordingly by registering or cancelling the registration of the person.
    “Exceptions regarding thresholds
    11. (1) Despite the threshold rule in section 6
    (a) a promoter of public enter-tain-
    ment,
    (b) an auctioneer, or
    (c) a national, regional, local or other authority or body, which carries on any taxable activity shall ap- ply for registration.
    (2) For the purposes of subsection (1):
    (a) the national, regional, local or other authority or body shall ap- ply for registration within thirty
    days after the date the national, regional, local or other authority or body commences a taxable activity;
    (b) an auctioneer shall apply for reg- istration within thirty days after the date on which that person becomes an auctioneer; or
    (c) a promoter of public enter-tain- ment, shall apply for regis-tration at least forty-eight hours before the commencement of the public entertainment if, within any peri- od of twelve or less months that includes the date of the public entertainment to which the appli- cation relates, the total value of taxable supplies of the promoter is reasonably expected to exceed ten thousand Ghana cedis.”
    “Designation of taxable persons in respect of groups and distinct divisions
    12. (1) A group of taxable persons may, with the approval of the Commis-sioner-General, be treated for the purposes of the tax as one desig-nated taxable person.
    (2) Each member of the group referred to in subsection (1) shall be jointly and severally liable for any liability or contravention under this Act and the Regulations.
    (3) A taxable person whose taxable activity is structured into distinct divisions may apply to the Com- missioner-General to register one or more of its divisions for the tax.”
    “Application for voluntary registration
    13. (1) A person who is not required to be registered may apply vol- untarily to be registered by the Commis-sioner-General.
    Mr First Deputy Speaker 11:40 a.m.
    Hon Members, I do not know if we have to go through them one after the other. It is quite a big lump. So Hon Members, I think that we have to approach it this way. We first look at the issue of deletion and then after that, we look at the insertions.
    So, if I may put the Question with regard to the deletion and then we could look at the insertion.
    I will first put the Question on the deletion.
    Question put and amendment agreed to.
    Mr First Deputy Speaker 11:45 a.m.
    Hon Chairman, can you take us through the insertions?
    Mr Avedzi 11:45 a.m.
    Mr Speaker, the first inser- tion is “7” on page 3 of the Order Paper --
    “Period for becoming a taxable person”.
    Mr Speaker, what we have deleted covers all these sub-items, but they were not captured as such in the Bill. That is why we have deleted from clause 7 to 24. And the same number of subclauses, which is from 7 to 24, is now broken down into these various sub-headings. So, the first one is --
    “Period for becoming a taxable person” and the next one is --
    “Notice of registration” --
    And then it continues like that.
    So, the first one is -- “Period for be- coming a taxable person”;
    I beg to move this accordingly.
    Mr First Deputy Speaker 11:45 a.m.
    Let us take another look at it. Can we take them all- together? If you have read through, then we can take them all together at the same time? Or you want us to go through them item by item? Very well.
    Question put and amendment agreed to.
    Mr J. K. Avedzi 11:45 a.m.
    Mr Speaker, I beg to move, “Notice of registration:
    8. (1) Subject to subsection (2), the Commissioner-General shall within thirty days after the receipt of an ap- plication for registration under this section give notice to the applicant for registration of the decision to register or not to register the person.
    (2) Where the Commissioner-Gen- eral fails to serve notice, the Com- mis-sioner-General is deemed to have made a decision to register the applicant except where the Com- mis-sioner-General is satisfied that the person is not eligible to apply for registration.
    Mr Avedzi 11:45 a.m.
    Mr Speaker, I beg to move, “Certificate of registration:
    9. (1) The Commissioner-General shall issue to each person registered for Value Added Tax, a certificate of registration.
    (2) A registered person shall exhibit the certificate of registration:
    (a) at the principal place of business of the person;
    (b) at every other location at which the person engages in a taxable activity.”
    Dr Prempeh 11:45 a.m.
    Mr Speaker, I would want to draw the Chairman's attention. These changes he is making, they are pre-subsections that we have not changed; that does not make it sit well at all. The first one -- “Notice of registration”, it says: “. . . subject to subsection (2). . .”
    When you come to subsection (2) which no change has been made, it says:
    “Despite subsection (1) a person shall register despite subsection
    (2)…”
    So I think it has to be done very neatly because it does not sit well -- reading it in the same sentence.
    Dr A. A. Osei 11:45 a.m.
    Mr Speaker, perhaps, it might be a good idea. Subsections (1) and (2) have not changed up through (6). One thing, perhaps, the Chairman might do is that, he can read the new one and refer us to the old one if we want to follow. For example, the one he just read, (8) are the old subsections 7, 8 and 9. That is all that is being done; nothing else.
    Dr Prempeh 11:45 a.m.
    When you say that I agree -- But when you look at the old 7, it starts with saying: “Subject to sub- section 8.”
    I do not have a problem with what we are doing, but we have to look at 1, 2, 3 and 4, especially the headings and let it dovetail well.
    Mr Avedzi 11:45 a.m.
    Mr Speaker, that issue came up at the Committee level. But the arrangement would be done by the draftspersons. We would not do that arrangement here, because if you finish with these ones -- the new 7, 8, 9, 10, 11, 12, 13, 14, 15 and 16, which ends on page (7), the next one you would see is clause 8. So, the arrangement would be done by the draftspersons after we have finished. We would not do that here.
    Mr First Deputy Speaker 11:45 a.m.
    That being the case, I would like the Table Office to take note, so that after we have done all of this, the draftspersons would handle all the rest of it.
    Hon Chairman, do we have to put the Question or we go through it?
    Mr Avedzi 11:45 a.m.
    Mr Speaker, I beg to move,
    “Notice of cancellation in respect of turnover
    10. The Commissioner-General may in writing notify a person that that person has, within the time specified in the notice, made taxable supplies:
    (a) in excess of turnover threshold, or
    (b) below the turnover threshold,
    specified in section 6 is registerable as a taxable person or not registera- ble, and the Commissioner-General shall act accordingly by registering or cancelling the registration of the person.
    Mr Speaker, that can be referred to in the Bill as 13 11:45 a.m.
    “The Commissioner-General may in writing notify a person that that person has, within the time specified in the notice, made taxable supplies in excess of turnover threshold, …”
    Dr Prempeh 11:45 a.m.
    Mr Speaker, I think as we go on, we have to look at it again. When you look at what he has moved, it said:
    “ … specified in section (6) is a registerable, as a taxable person.”
    When you come to the 13, he referred to, it says: “specified in subsection (1) or (2) and it is a registerable person.”
    So, the numbers just do not still add up, because he did not amend (6) in the first subsection.
    Mr Avedzi 11:45 a.m.
    I did not follow what he has said; if he can come again.
    Dr Prempeh 11:45 a.m.
    Sorry, Hon Member. Right now, he said what we are doing, the 10 that we are inserting is to replace 13 in the Bill itself.
    Mr First Deputy Speaker 11:45 a.m.
    Hon Member, I think that we can solve this problem this way. I would direct that the Table Office should take up through the draftspersons the cross referencing with regard to the amendments.
    Dr Prempeh 11:45 a.m.
    Mr Speaker, I agree with you, but if those cross referencing,
    this House has not decided to accept or reject or change them. Draftspersons cannot change them. The original 13 makes reference to subsections (1) and (2), which we have not touched. The new one is making reference to subsection (6), which is totally different.
    So, I am saying that if we cannot leave that just to drafting, we need directions from the Chair for the House to agree or else the whole Bill, when we finish, we would realise what we have not agreed here --
    Mr First Deputy Speaker 11:45 a.m.
    I agree with you, but to save time, can we not do it this way and then at the next Consideration Stage, these issues can be brought up again for us to make sure that the right thing has been done by way of cross referencing?
    Dr Prempeh 11:45 a.m.
    Mr Speaker, at the Sec- ond Consideration Stage, the whole Bill is not brought to us; it is only those changes that we have made. That is the only worry.
    Dr A. A. Osei 11:45 a.m.
    Mr Speaker, I would want to go with your directive and the rea- son is that draftspersons were supposed to do the changes to reflect our intention. As I see it in this one, it is the right intention. But before the Second Consideration, we have a chance to look at it to make sure that it is correct. But the substance here has not changed at all; that is the important thing.
    Mr First Deputy Speaker 11:45 a.m.
    Hon Mem- bers, I think that it would be better for us to defer these particular issues until the tail end of what exercise we are carrying out, so that by then all the cross references would have be done and everything would have been in order. I do not want us to create any problems by going ahead this way and ending up with any problems.
    We have a bit of time, and there are other aspects of the Bill we can consider while we take time to look at these other issues. We would defer this aspect of it.
    Mr Avedzi 11:45 a.m.
    Mr Speaker, before then,
    I would want to inform the House that we would meet a similar situation as we go ahead, because we want the clauses to be re-arranged. Actually, they are not new clauses that we have introduced; it is a matter of arranging them adequately for ease of reference. But we would still go ahead with your proposal. But let us have in mind that we would meet a similar situation as we go ahead.
    Dr Prempeh 11:45 a.m.
    Mr Speaker, realising that they have put in a lot of thought, we cannot just disregard it and I totally agree with him. But probably, the Table Office, for Hon Members to follow up and make suggestions, should print a whole new Bill for us as an Order Paper from 1 to all the changes that we have made, so that we can follow without -- [Interruption.]
    This Bill has been totally revamped by the amendments that we are doing, and I am saying that the Table Office should print, incorporating all that we have done, so that we do not necessarily have to make reference to this or we would have problems. Every section that we have reached, we have made changes and they do not reflect -- And it does not make --Sorry to use the word-- “sense” as we go on; unless we should leave it for only him to tell us that we have faith in him, which I have.
    I have faith in him and the Hon Rank- ing Member, but we are not dealing with faith. So, it is a difficulty. I am trying to follow this Bill because I would want to make amendments and I do not know how to go about it now.
    Mr Avedzi 11:55 a.m.
    Mr Speaker, the point that he raised, in my view, it will be difficult for us to do that. But if we go by the
    suggestion by the Hon Ranking Member, that when we reach the new arrangement -- It is not a new clause, though -- The new arrangement which has the subtitle, we will make reference to the Bill and tell him the clause of which that new subtitle is coming.
    Then, he can then read the two, as he did, where he detected that the first one talked about subclauses (1) and (2) but the other one talked about subclause (c). Then we can move forward.
    Mr First Deputy Speaker 11:55 a.m.
    Hon Mem- bers, I believe we would defer it. Let us defer any controversial issue for now, so that we will have time to deal with other aspects of the Bill, so that we can make some progress.
    Dr A. A. Osei 11:55 a.m.
    Mr Speaker, that is the point the Hon Chairman has made. The difficulty we had was whether to ask them to bring a new Bill based on an amendment or amend the current one. This is because a lot of what he has started doing now is going to carry through. What we realised was that there were too many long sections and as we went through, one could not really follow. So, we asked the draftsper- sons to do subtitles, so that it makes much more sense. But he is going to be doing that for the rest of all the amendments. So, deferring this now does not solve the substantive problem.
    There are only one or two minor ones that we can do without --But the rest of it comes in that form. There were too many long sections and the idea was -- This was done by the draftsperson just to sub-title it for us to follow through, not amend specific sections.
    Mr First Deputy Speaker 11:55 a.m.
    Actually, this is the reason we would have appreci- ated it if the winnowing had taken place. I am sure that all these things would have
    been sorted out. But as matters stand now, we have decided that we are dealing with the non-controversial aspects of the Bill, so that later in the day, the winnowing can take place.
    So, no matter how small that chunk will be, let us look at the non-controversial areas, deal with them and then we can suspend the rest of it until tomorrow.
    Mr Avedzi 11:55 a.m.
    Mr Speaker, I beg to move, clause 8 -- Headnotes, before “Change” add “Notice of”.
    So, the headnote will now read: “Notice of change in business” instead of leaving it as “change in business”.
    Mr First Deputy Speaker 11:55 a.m.
    Hon Chair- man, why did you not deal with clause 7? It is clause 6 that we have decided to defer. So, let us look at clause 7 before we come to clause 8.
    Clause 7 ordered to stand part of the Bill.
    Mr Robert Mosore 11:55 a.m.
    Mr Speaker, before that on the Order Paper, there is “Period for becoming a taxable person” and then the original Bill is “Register and particulars of taxable persons” -- [Inter- ruption.] -- I am sorry. Which is which?
    Mr First Deputy Speaker 11:55 a.m.
    Hon Member, they are two different things. That is part of the clause 6 being deleted. So, when we come back to it, we would address it. But in the meantime, I have put the Question on clause 7.
    Let me go over it.
    Clause 7 ordered to stand part of the Bill.
    Clause 8 -- Change in business
    Mr Avedzi 11:55 a.m.
    Mr Speaker, I beg to move,
    clause 8, Headnotes, before “Change” add “Notice of”.
    So, the headnote will now read: “Notice of change in business”, Mr Speaker, just to make it clearer.
    Question put and amendment agreed to.
    Mr Avedzi 11:55 a.m.
    Mr Speaker, I beg to move, clause 8, subclause (1), paragraph (a), delete and insert the following:
    “(a) if that person:
    (i) ceases to operate;
    (ii) sells; or
    (iii) relocates the business en- gaged in the taxable activity”.
    Mr Speaker, this proposed amendment seeks to have a better arrangement and good rendition for the intention of the sub-clause.
    Dr Prempeh 11:55 a.m.
    Mr Speaker, the Hon Chairman should note that “relocate” has not been defined in the law. And if it is not, he cannot just leave it hanging. Is moving the company from Accra to Tamale reloca- tion? I think it is outside the jurisdiction of the Ghana Revenue Authority (GRA); so, he has to find space and define “relocate”.
    Mr Avedzi 11:55 a.m.
    So, he is proposing that we define “relocation.”?
    Dr Prempeh 11:55 a.m.
    We have to define “re- location”.
    Mr Avedzi 11:55 a.m.
    So, we would take note and when we come to the Interpretation column; we will see what we can do.
    Mr First Deputy Speaker 11:55 a.m.
    Yes, Hon Members, we would take care of that when

    we get to the Interpretation part of the Bill.

    Question put and amendment agreed to.
    Mr Avedzi 11:55 a.m.
    Mr Speaker, I beg to move, clause 8, subclause (1), paragraph (b), line 1, delete “material”.
    Mr Speaker, the new rendition would read 11:55 a.m.
    “If there is change in the ownership of the business engaged in a taxable activity”.
    But it is not “if there is a material change. . .” Mr Speaker, the word “ma- terial” there will make it subjective and it calls for interpretation. So, once there has been a change in the ownership of the business -- Whether it is a complete change, a partial change or whatever, it will still be affected.
    Mr First Deputy Speaker 12:05 p.m.
    So, if I understand him, he is making it wider, opening it up because material change is not like any ordinary change.
    Mr Avedzi 12:05 p.m.
    Yes.
    Dr Prempeh 12:05 p.m.
    Mr Speaker, what con-
    stitutes change? I ask because if I went back to check and we do not know what constitutes change, so it makes it still sub- jective unless there is a law or regulation somewhere that defines “change”; then I rest my case. So the draftspersons should tell us what constitutes this change.
    Dr A. A. Osei 12:05 p.m.
    Mr Speaker, I do not know if the people from GRA are here. There is no significant change from all the old VAT laws; there are some of it in the regulations. It exists. All we are doing is putting it together. So, there is a defi- nition of change which is not necessarily
    here. But it exists in our regulations.
    It would have been useful for the GRA people to have explained what it is that we are doing, so that we can go forward. This is because we have not changed anything significant here. We are putting it together; so, some of these things are already there.
    Dr Prempeh 12:05 p.m.
    Mr Speaker, I am not in any way disputing that. That is not why we are here. They are putting it together. What was in the old one was material change which we want to delete as a Committee. And I am saying that we should know as a House what we mean by “change” because if it is shares director- ship or it is ownership or it is shareholding -- or what? What is this change about?
    If I own 51 per cent and I sell five and I become a 41 per cent holder, does it make it a change? Mr Speaker, I agree that we might want to proceed but we have done laws here that have been interpreted and misused outside. The law should be clear. We should not be factic. We cannot define what is in the Bill in a Regulation. Let us know the definition of change, so that we can proceed.
    Mr Speaker 12:05 p.m.
    Yes, Hon Chairman, how do you respond to that?
    Mr Avedzi 12:05 p.m.
    Mr Speaker, I think that if you go further to paragraph (c), you will get more information there. The (b) talks about change in ownership. So, if there are three people who own that company or business and the third person is added, there is a change in ownership. Or if one person leaves and another joins, there is a change in ownership. So, they have to notify the Commissioner-General.
    The (c) talks about if there is a change in the name and address of that person, if the circumstances which disqualify that person for registration, all those things are there; so (c) will give us more information but the (b) basically talks about the change
    in ownership of that business. It should not be a material change.
    We are saying that if we make it mate- rial change -- What is a material change in ownership? Therefore, if there are 20 people who own that company, and one leaves and another joins, there is a change or if they add two more people, it is a change in ownership. That is what we are talking about.
    Mr First Deputy Speaker 12:05 p.m.
    I think that
    he has cleared the point. Has he not? So that they give notice to the Commission- er-General as soon as there is any form of change in ownership.
    Are we all right with it?
    Question put and amendment agreed to.
    Mr Avedzi 12:05 p.m.
    Mr Speaker, I beg to move, clause 8, subclause (1), paragraph (c,) sub-paragraph (iii), line 1, delete “of a material nature in a” and insert “in the”.
    Mr Speaker, the new rendition will be 12:05 p.m.
    “In the taxable activity or in the nature of taxable supplies being made”.
    But not as it stands, which says --
    “of a material nature in a taxable activity.”
    Mr Speaker, the purpose is to make the rendition clearer for understanding, that if there has been a change in the taxable activity or the nature of taxable supplies being made, the Commissioner-General is to be notified.
    Question put and amendment agreed to.
    Mr Avedzi 12:05 p.m.
    Mr Speaker, I beg to move, clause 8, subclause (2), line 1, after
    “days”, delete “of” and insert “after”.
    The new rendition will then read:
    “The notice shall be given within 14 calendar days after the cessation . . .”
    It is not “of the cessation”.
    Question put and amendment agreed to.
    Mr Avedzi 12:05 p.m.
    Mr Speaker, I beg to move, clause 8, subclause (3), line 3, after “days' delete “of” and insert “after” and in line 4, before “taxable” delete “a'” and insert “the”
    Mr Speaker, this is consequential to the earlier one.
    Mr First Deputy Speaker 12:05 p.m.
    Yes, I think so.
    Question put and amendment agreed to.
    Clause 8 as amended ordered to stand part of the Bill.
    Clause 9 -- Cancellation of registration
    Mr Avedzi 12:05 p.m.
    Mr Speaker, I beg to move, clause 9, subclause (1), line 1, delete “may” and insert “shall”.
    The new rendition now reads:
    “The Commissioner-General shall cancel the registration of a taxable person where the Commission- er-General is satisfied that the taxable person needs the rest of the items there.”
    Mr Speaker, the ‘may” makes it more loose and it can be contested; so, we are replacing it with “shall”, which is man- datory.
    Mr First Deputy Speaker 12:05 p.m.
    I think it is straightforward.
    Question put and amendment agreed to.
    Mr Avedzi 12:05 p.m.
    Mr Speaker, I beg to move, clause 9, subclause (5), line 4, delete “while” and insert “as”.
    The new rendition will then read:
    The obligations and liabilities of a person under this Act and the Regulations made under this Act, in- cluding the submission of returns re- quired under section 32 in respect of anything done or omitted to be done by that person ‘as a taxable person' not “while a taxable person”-- is not affected by the cancellation of that person in registration.”
    Dr Prempeh 12:15 p.m.
    I am sorry, Mr Speaker. I did not catch your eye.
    Mr Speaker, the clause 9 that we just did, subclause (f) of the last one, says 12:15 p.m.
    “…has not submitted regular and reliable tax returns required under this Act”.
    That is the paragraphs (a), (b), (c), (d), (e) and (f). The last one says:
    “has not submitted regular and reliable tax returns required under this Act”.
    We are talking about the Commission- er-General cancelling somebody's com- pany's registration. So, we have to state the number of years. [Interruption.] If he cancels the registration, they cannot do anything; so, we have to state the number of years the person has not done that work. If we just leave it as it is, if the person does not and submit his tax for a year, the Com- missioner-General can decide to cancel that person's registration. [Interruption.]
    Mr Avedzi 12:15 p.m.
    Yes, he must.
    Dr Prempeh 12:15 p.m.
    But we have stated that. Maybe, the person has done something --[Interruption]
    Dr A. A. Osei 12:15 p.m.
    Mr Speaker, there are two things. If the Hon Member wants to offer an amendment, he could do so at the appropriate time. But the law is very clear. They shall file a tax return each and every year. So, the issue is not his discretion. If they do not file one , they breach the law. So, we cannot define that. The law is already there. So, he could bring an amendment on that.
    Dr Prempeh 12:15 p.m.
    Mr Speaker, my Hon Colleague did not even listen to me.
    The law that we are making is that, if they do not file tax returns, they are penalised. This talks about cancellation of registration and I am saying that if the law offers that somebody has not filed his tax returns for this year, he is penal- ised; we should not at the same time tell the Commissioner-General to cancel the registration.
    Maybe, if the person has not filed the returns for a number of years -- This is because cancellation is a drastic change. So, just saying that the person has not filed his tax returns -- then why did we put pen- alty for not filing tax returns? So, if there is penalty for not filing tax returns and we are giving the Commissioner-General power to cancel somebody's registrations, then if I do not file, they cannot tell me that I have a penalty to pay.
    Mr First Deputy Speaker 12:15 p.m.
    Hon Chairman, can you respond?
    Mr Avedzi 12:15 p.m.
    Mr Speaker, clause 9 (1) says that:
    “The Commissioner-General shall cancel the registration of a taxable person when the Commission- er-General is satisfied that the taxable person --

    (f) has not submitted regular and re- liable tax returns required under this Act”.

    Mr Speaker, which means that the Commissioner-General is satisfied that that person has not submitted a reliable and regular -- “regular” there means that consistently he has not been submitting. Then clause 9 (2) says:

    “A cancellation takes effect from the end of the tax period in which the registration is cancelled…”
    Dr Prempeh 12:15 p.m.
    Mr Speaker, I agree with what they are saying. Look at the opera- tive words in this law: “has not submitted regular” -- That means the person has offended a number of times. The second word: “…and reliable tax returns” -- He has not done it for a number of years.
    Mr First Deputy Speaker 12:15 p.m.
    Hon Member, do you not think that the word “regular” there connotes that the person might have defaulted? The person might have been penalised and he or she con- tinues year in, year out defaulting and being penalised. Therefore, at that stage, the Commissioner-General would then be empowered to deal with the person in a certain manner.
    Dr Prempeh 12:15 p.m.
    Mr Speaker, if my un- derstanding would operate out there, there would be no problem. The proponent of this Bill dropped the word “may” to give the Registrar-General the flexibility --
    We have changed it to “shall” and all the subclauses (a) to (e) are definite things; they “no longer exist”. Yes, Mr Speaker, and if the company no longer exists, the Commissioner-General should cancel the registration. It continues: “not carrying on the taxable activity” is a definite thing.
    Subclause (c) says: “…is not required or entitled to apply for registration”. It is a definite thing. Subclause (d) says “has
    no fixed place …” Subclause (e) says “has not kept proper accounting …”
    Mr Speaker, when you come to sub- clause (f), it says “has not submitted regular …” That means, it is an ongoing thing; we submit our tax returns yearly, so it cannot be that, the Commissioner-Gen- eral, after one year, cancels somebody's registration. That is why there is penalty.
    If we say “regular” and they add “re- turns”, we have to make it definite. If the person has not submitted regularly and not filed the returns for five years, the Com- missioner-General shall go on and cancel the tax. If we leave it as it is, it would be dangerous.
    Dr A. A. Osei 12:15 p.m.
    Mr Speaker, we can go on with this debate ad ominem. If the Hon Member would want to bring an amendment on that -- The Chairman is not offering that, so, if he would want to, at the appropriate time, he should bring the amendment and we would debate it; But we cannot let Hon Members bring amendments anytime they want to. There is a time. [Interruption.]
    Dr Prempeh 12:15 p.m.
    It is the Consideration Stage.
    Dr A. A. Osei 12:15 p.m.
    Yes. But it is not on the Order Paper. These are the Chair- man's proposed amendments. The Hon Member may introduce amendments at the appropriate time, so that we can debate them. This is because others may have amendments and we cannot just stop and pay attention to other people. He should write them down and bring them.
    Mr First Deputy Speaker 12:15 p.m.
    Hon Chairman, how do you respond?
    MrAvedzi 12:15 p.m.
    Mr Speaker, I think that in the subclauses listed (a) to (e), the condi- tions make the Commissioner-General to cancel the registration as and when those conditions crystallise.
    The subclause (f) which states that the

    Commissioner-General is satisfied that on regular basis, the business has not submitted reliable returns or has failed to submit the returns on regular basis,we are giving that mandate to the Commission- er-General to decide; by which time, the Commissioner-General is satisfied that the business must be cancelled and that is why the registration may be cancelled.
    Dr Prempeh 12:15 p.m.
    Mr Speaker, I agree with him, but “regular” is vague. The Commissioner-General might apply five years to him; but might apply three years if he does not like him.
    I am saying, we should say that, if the person has not submitted his returns regularly and filed his tax returns for three years or four years, he can then decide to do so.
    This is because we have changed the word “may” to “shall” in the heading, so that we are rather instructing the Commis- sioner-General to do that. If we say “regu- lar” and we have given him the leeway to apply three years, and four years for the same offence to two different people, we are not being fair in the law. That is why I am saying that I agree that subclauses (a) to (e) are definite. But for subclause (f), we need to qualify it with some number of years, so that it becomes -- and I am suggesting three years.
    Mr Avedzi 12:15 p.m.
    Mr Speaker, in taxation, fixing the number of years is also danger- ous because we already have penalties applying to failure to do it. [Interruption.]
    That is why we are giving that mandate to the Commissioner-General to decide.
    Somebody's condition, could run for five years before the Commissioner-Gen- eral cancels it; but other businesses could be only one year; and the Commission- er-General must cancel them. If we put specific number of years, it could be dangerous. That is why we are allowing the Commissioner-General, that if he is satisfied, based on the specific businesses
    Dr Prempeh 12:15 p.m.
    Mr Speaker, we have used the word “satisfied”. I am talking about two people engaged in the same work, who have failed to file their tax returns after three years. He can decide that one is his friend, he could be satisfied that he would cancel it in five years' time because we have not defined “satisfied”. One could also become -- That is the arbitrariness; I am not talking about the substance. I agree with him that he should be given discretion, but if he can apply that discretion to two same companies, all selling beer bottles, if all of them have not filed their returns in three years and one is his friend--
    Mr Avedzi 12:15 p.m.
    Mr Speaker, the Hon Member does not have any evidence to prove that is what is happening. So, we assume he does not have it.
    We believe the Commissioner-General is competent enough to apply his profes- sional experience to everybody. If we want to bring in that, it would rather worsen the situation.
    Dr Prempeh 12:15 p.m.
    Mr Speaker, we cannot put these altruistic reasons to the Com- missioner-General, especially for what is going on. We cannot decide that the Commissioner-General is a Pope. That is why in law, we have to be definite by leaving this ambiguous thing --
    Mr First Deputy Speaker 12:15 p.m.
    Hon Member, at a certain point, you have to have some confidence in the person be- ing appointed to the position. Please, all things being equal, the person is expected to behave in a certain manner.
    But let us listen to Hon Gyan Baffour.
    Prof. George Gyan-Baffour 12:15 p.m.
    Mr Speaker, I think this law and this particular clause are trying to strengthen the hands of the Commissioner-General against the private individual and I do not think we should go that way. I think they also have a right and we are not going to say that because he is the Commissioner-General, he shall do things like that.
    I think it is a bit more anti- business. So, we have to be very careful when we are using words like “shall” and “may”. If it is “shall” for the first four subclauses, I would not have any problem with it. But subclauses (e) and (f) are discretionary and then we still say “shall”. We are mixing discretion with non-discretion. Maybe, we have to separate the two, otherwise, I support the last Hon Member who spoke.
    MrAvedzi 12:15 p.m.
    Mr Speaker, the “shall” ba- sically, agrees with subclauses (a) to (e). It is subclauses (e) and (f) that we are talking of; but the “shall” there is conditional. If the Commissioner-General is satisfied, he has no option than to go ahead and cancel the registration.
    Prof. Gyan-Baffour 12:25 p.m.
    That is exactly what I am saying; it is the word of the Commissioner-General against the word of the private individual. The individual might claim that what he or she brought is proper but the Commissioner-General might be satisfied that it is not proper. Then whom should we listen to? [Some Hon Members: The Commissioner-Gen- eral]. Why? If for instance, the Com- missioner-General is, as he rightly said
    here, against that individual, how do we know? That is why the “may” should be put there, so that we can also appeal to a higher authority.
    Mr First Deputy Speaker 12:25 p.m.
    The last contribution.
    Hon Ranking Member.
    Dr A. A. Osei 12:25 p.m.
    Mr Speaker, I was not going to make a contribution. I think there is a way to offer amendments in this House.
    If people want to make amendments, they should bring the amendments, so that we debate them. This is because this type of debate -- Without any amendment, we are just talking.
    So, I think we should bring an amend- ment at the appropriate time, because this does not mean that if the Commissioner cancels it, that is the end of the matter. Taxpayers can always resort to court. But I agree with the argument that, let them bring the amendment, so that we can move forward. Otherwise --
    Mr First Deputy Speaker 12:25 p.m.
    Hon Members, can we defer this, so that we have a bit of time to look at it again?
    Mr Avedzi 12:25 p.m.
    Mr Speaker, we have already taken the vote on that. We were on the next one when he brought in the issue; so, we have already taken a deci- sion on that.
    Mr First Deputy Speaker 12:25 p.m.
    Have we taken a vote on it, Table Office?
    Dr A. A. Osei 12:25 p.m.
    It was when he got up to do the next one that he raised it; so, we can take note when we come back --
    Mr First Deputy Speaker 12:25 p.m.
    Well. If we have taken the vote, I think the argu- ment is quite healthy. He can come back with a proposed amendment and we can look at it.
    Let us move on.
    Mr Avedzi 12:25 p.m.
    Mr Speaker, I beg to move, clause 9, subclause (5), line (4), delete “while” and insert “as”. The new rendition will read:
    “ The obligations and liabilities of a person under this Act and the Regulations made under this Act, including the submission of returns required under section 32 in respect of anything done or omitted to be done by that person as a taxable person, is not affected by the cancel- lation of the person's registration.”
    Question put and amendment agreed to.
    Mr First Deputy Speaker 12:25 p.m.
    I believe that brings us to the end of clause 9. Is that right?
    Do you have any more amendments?
    Mr Avedzi 12:25 p.m.
    Mr Speaker, there is one more amendment.
    I beg to move, clause 9, subclause (7), line (4), after “re-gister”delete “of registered persons”. The rendition reads:
    “Where the registration is cancelled, the person shall return to the Com- missioner-General, the Value Added Tax certificate and any unused Value Added Tax invoices, and the Com- missioner-General shall remove the personal particulars of that person from the register”.
    So, the “of registered persons” be- comes redundant.
    Question put and amendment agreed to.
    Clause 9 as amended ordered to stand part of the Bill.
    Clause 10 -- Supply of goods and services
    Dr Prempeh 12:25 p.m.
    On a point of order.
    Mr Speaker, I was drawing the Hon Chairman's attention to subclause 9 that no amendments were offered. When you read subclause 9, the word “shall” there demands that we should have a second look at it. Subclause 9 reads:
    “Subject to subsection (8), a taxable person who ceases to carry on the business in relation to which the registration was made and who is not engaged in any other taxable activity, shall apply in writing to the Commissioner-General for can- cella-tion of the registration within thirty days. . .”
    The person is now going to apply to the registrar. So, it does not sit well; we have to delete this.
    Dr A. A. Osei 12:25 p.m.
    There is a symmetric issue here. Symmetric in the sense that, it is not always true that the Commission- er-General can identify everybody who has ceased operating a business. So, this last part is compulsory on the person to also report because if he misses it, does it mean he was doing that? So, it needs to be there.
    Mr First Deputy Speaker 12:25 p.m.
    Shall we then move on to clause (10)?
    Mr Ahmed Ibrahim 12:25 p.m.
    Mr Speaker, there was an arrangement with the other side of the House that because of the many deferments, they wanted to do some win- nowing; that is why they are signalling if we could do so.
    Mr First Deputy Speaker 12:25 p.m.
    Let me get the sense of the House.
    Dr A. A. Osei 12:25 p.m.
    Mr Speaker, the issue of “they wanting it”-- we have taken a decision that we will look at a few clauses and because we have not done any win-
    nowing, it is now proper to begin; so it is not “they.” “We”, a consensus for winnowing, so that we do not get bulked down into controversy. So, I think the Hon Member should retract the word “they”, otherwise. We shall refuse to be --
    Mr First Deputy Speaker 12:25 p.m.
    Very well.
    Hon Members, I would want a commit- ment from the Leadership that indeed, if we are adjourning for winnowing, it will certainly take place. This is about the third time we are talking about winnowing which has never materialised. So, I would want some undertaken from Leadership.
    Mr A. Ibrahim 12:25 p.m.
    Mr Speaker, there is a confirmation that today at 2.00p.m there would be a winnowing.
    Dr A. A. Osei 12:25 p.m.
    Mr Speaker, will there be ‘a winnowing' or there would be win- nowing? Let us be clear. Well, if there is a winnowing, it can last for five seconds.
    Mr A. Ibrahim 12:25 p.m.
    Mr Speaker, the problem is that everyday, we announce it here, but one side of the House cannot do it alone, that is why I used “they”.
    That has been retracted but today, I strongly believe that there will be ‘a winnowing.'
    Prof. Gyan-Baffour 12:25 p.m.
    Mr Speaker, if the winnowing is going to take place at 2.00 p.m. then let us continue with this job until 2.00 p.m. We can go and winnow, otherwise, we would not get anywhere; so, why do we not stay on and do it?
    Dr A. A. Osei 12:25 p.m.
    Mr Speaker, the issue the Hon Member raised may be germane but most of the issues you were referring to earlier, relates to the re-arrangements; so, we need to go and sort that out; we cannot go further. There is too much re-arrangement; so, we need to defer on
    the principle of re-arrangement to make other matters easy.
    I know my good Friend wants to work but he can join us there to rest.
    Mr First Deputy Speaker 12:25 p.m.
    Very well. I think that the sense of the House is that, we should adjourn for winnowing to take place. But between now and winnowing time, I believe that Hon Members of the Committee would need to take a bite, refresh themselves and then reconvene.
    Dr A. A. Osei 12:25 p.m.
    Mr Speaker, that would be subject to the usual House rules of working after 2.00 pm.
    Mr Ahmed Ibrahim 12:25 p.m.
    Mr Speaker, that is the agreement but we cannot move now unless the Mace is raised. -- [Pause.]
    Mr Speaker, I beg to move, that this House do adjourn till ten o'clock tomor- row in the forenoon to enable the Finance Committee to go and do winnowing on the Valued Added Tax Bill.
    Mr Ignatius B. Awuah 12:25 p.m.
    Mr Speaker, I beg to second the Motion.
    Question put and Motion agreed to.
    ADJOURNMENT 12:25 p.m.
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