Kwaku Danso is a resident of Ghana who want to go into politics and have multiple incomes. He consulted you as an expert in taxation to help him file his tax returns on his numerous income some of which he does not keep proper books of accounts. The following were the information provided by him for you to assist in determining his total net tax payable. 

Kwaku Danso has been in employment since 2000 on a consolidated salary of GHC3,600 per annum with Daakye Timbers Limited. In the year 2011, his consolidated salary was GHC15,000 from which he contributed 5.5% to the Social Security and National Insurance Trust. In the same year he remitted an amount of £450 being his net share of partnership profits in UK, after tax of £112.5 had been deducted in the UK. Kwaku Danso is married with three (3) children two of whom are in Christ the King Junior High School in Accra and one in Konongo Odumasi Senior High School (Great KOSS). In addition to the above, 

Danso provided you with this information indicating that he started business on 1/1/11 with an initial capital of GHS 10,000 from his daily susu. He plies his trade between Ghana and South Africa, with occasional trip to Nigeria, dealing in Africa print (Shada) and ladies headgear (ashoke). He does not keep records of his business as he is always on a trip or delivering goods to client and customers since he does not own a shop. As at December 31st, 2011 he had saved GHS 150,000 with the Access Bank in Accra. Danso live in her own apartment which he rented in August 2011 at GHS1,000 a month. In March, 2011 he purchases for himself a set of Italian furniture at a cost of GHS60,000. He also purchases a fridge and a DVD player in August 2011 from Melcom stores at a cost of GHS40,000. He reckons that he spends on the average GHS300 a day on food since he started his business. 

He loves patronizing clubs, parties and dances and thus end up spending, on the average GHS 600 a month on such activities, but he does not belong to any social club. He contributed GHS 500 in September 2011 during a fund raising rally for Accra Heart of Oak, his favorite football team. He does not spend on dress as he draws from her stock-in-trade, which drawing amounted to GHS50,000 in 2011. He remitted some money and present to his parent and siblings during Christmas and the value of these present were GHS20,000. 

Danso remits to the sister Owusua, GHS500 a month regularly and in addition gave her GHS50,000 in March 2011 as capital for trading activities. In May 2011 he paid for his medical bills and bought drugs amounting to GHS500 as well paying for his sister’s medical bills which came up to GHS 1,000 each year. He spent an average of GHS400 a month on lotto staking. During the last month of the year, he won a lotto amounting to GHC22,000 which amount they paid into his Bank Account. He lent to a friend an amount of GHS 10,000 in November 2011 and this amount is still outstanding. 

REQUIRED: 

Determine the total tax liability of Kwaku Danso for 2011 year of assessment. Note: all reliefs and exemptions must be considered differently depending on the income in question. EXCHANGE RATE: £1=GHS4.00 

Under what circumstances would the Commissioner-General of Ghana Revenue Authority may, by notice, require a person to file a tax return before the due date for filing of tax returns?