Features
The controversy rages on: Churches’ statutory tax obligation to the state …to pay or not to pay?

In this beautiful country called Ghana, Churches are not required to pay taxes on their properties to the state because they are considered rendering services to God. They are not required to also disclose their finances in whatever form to government. They are, therefore, exempt from payment of income tax even though they receive other favourable treatment under the law.

This practice has existed for many years during which the country had a limited number of churches which concentrated on the word of God and did not make profit margin their primary objective. Churches generate their income through offering, pledges, sponsorships, memorials, capital campaigns as a normal practice.
PROLIFERATION OF CHURCHES AND NON-PAYMENT OF TAXES
With the emergence and proliferation of thousands of churches across the country, some of which even do not have auditoriums or places of worship but use classrooms and rented accommodation for their worshipping and other day to day activities, thus generating a lot of revenue and income from their operations, it has now become imperative to revisit the law that exempts churches from the payment of taxes to the state and decide otherwise. It appears that the commercial aspect of most of these churches has overridden the main objective of rendering services to God and the cardinal objective has been to amass wealth at the expense of the State. Even the big time orthodox or traditional churches which in the past were not used to this practice, have also joined the bandwagon of commercialising their operations to raise funds for their upkeep. Some of them have established a well-furnished auditoriums and theatres with recreational facilities, where funerals, weddings, parties, private meetings, seminars and conferences among others, are held regularly and fees are charged for the use of the facilities.
PROFIT-ORIENTED PRIVATE AND ONE-MAN CHURCHES
As for the private and one-man churches, the least said about them the better. Some of them have instituted consultation fees for members who are interested in seeing their pastors, evangelists and so-called men of God for special healings and deliverances. Some of these men of God have used their intelligence to come out with special water and anointing oil which they sell at a fee to their members or congregation. Consultation fees, attract various sums of money from gullible and interested members who want to see their pastors for problems solving. Let us also don’t forget that some of these churches have established and running their own television and radio stations. These are some of the avenues being adopted to raise funds for their churches and the pastors. I was told of a particular one-man church where the pastor imposed a levy on members just to purchase a car for himself.You cannot rule out some of these so-called pastors and men of God asking their members to fill their wardrobes with clothes and other items for them and their wives.
PUBLIC ARGUMENT ABOUT CHURCHES PAYING TAX TO THE STATE
Some of these negative behaviours from leaders of some religious organisations across the country have necessitated the recent argument from the public as to whether churches should pay taxes on their incomes since they have commercialised their operations in various ways. It is recalled that in August last year, this particular issue of churches paying tax to the state came up at a forum in Accra. At that forum, the Commissioner General of the Ghana Revenue Authority (GRA), made it emphatic that his outfit would conduct investigations into the activities of all churches in the country with the view to tax them based on their level of business transactions. Whether what he said a year ago has been carried out is something we need to know as Ghanaians. It appears that at times, people placed in positions of authority made profound policy statements but failed to act on them and that has been the bane in our dear country.
PASTORS’ ARGUMENT ON PAYMENT OF TAX BY THE CHURCH
Currently, some of our well established and profound pastors in the country have joined the fray in this particular argument as to whether the church should pay tax to the state. For instance, Dr. Lawrence Tetteh, the leader of the Worldwide Miracle Outreach was reported to have taken a swipe at people who were demanding the taxation of churches by the state. He said in a speech recently that, “Today, very ignorant people wake up and say the church should be taxed. That is an insult from the economic point of view; that is double taxation.” He went further, “Remember in the history of the Bible, we had ungodly people who asked the church to be taxed. What people lose sight of is that, the people you think are very rich, you can count them; you live in Ghana, how many pastors use Land Cruisers? If you take the few of us (pastors) that seem to be doing well, we are not more than ten”. According to him if you look at Ghana, but for the church, the nation would have been as illiterate as some nations of the sub-region. We should applaud the church, he said. He asked; When you tax the church what do you gain?
DR LAWRENCE TETTEH’S VIEWPOINT ON THE CHURCH
Honestly, my good friend Dr. Lawrence Tetteh has admitted that only few pastors including him, which I can confidently agree, are doing well. Dr. Tetteh is my greatest pal and I know his commitment to his pastoral duties and not like other profit making pastors, but I shudder to disagree with him about his views on pastors not to pay tax, even though they have commercialised their activities to make money. Yes, some of these churches have complemented the efforts of government by providing mission schools to train our youth in addition to supporting community activities and these are quite commendable. However, in a situation in which the chunk of these small churches continues to hide behind the pulpits to amass wealth without paying a dime as taxation to the state is to me not relevant and should not be entertained whatsoever.
REV ODONKOR’S ASSERTION ON THE CHURCH BEING TAXED
The Clerk of the General Assembly of the Presbyterian Church of Ghana (PCG), Rev. Dr. Gordon Nii Noi Odonkor, also in an address, admitted that it was just and fair for the government to tax churches on business they do. To him, churches are not island in the running of the State and once they engaged in a profit-making venture, they needed to be taxed on those activities. However, he said, offertory and tithes, especially where they were used for social work, could not be described as business for them to attract tax. He said in an interview with the press that “if churches collect offering and use the offering for charity work, it will be unfair to tax them. But where we do business and especially where these businesses are for individual pastors and these monies go into individual pockets, I think it is Christian, it is fair and it is just to tax them like all other businesses”.
I believe most Ghanaians including me, appreciate the thought and viewpoint of Rev. Odonkor on this particular issue and will suggest that the law that exempts churches from paying tax to the State should be re-examined and amended so that churches operating on commercial lines should be roped in the tax net to generate enough revenue to carry out developmental agenda of government. So many avenues to generate revenue for the state, remain untapped while the people are being constantly burdened with all kinds of taxations that are making life unbearable for Ghanaians.
The Ghana Revenue Authority must initiate moves to ensure that individual churches that are scattered across the country and are making profits at the expense of the State are duly registered and taxed for the betterment of our dear country.
Contact email/WhatsApp of author:
0277753946/0248933366
By Charles Neequaye
Features
Who knows tomorrow?
Recently a friend posted a sad news on his Facebook page, announcing the death of a school mate who had passed away, suddenly. The report had it that he was on his way to the airport to take a flight to Ghana.
I am sure this man had already informed the wife or a friend or a work colleague at work that he was returning home but he was not to return as a human being but as a dead body.
Such is life and so we need to be circumspect in how we go about things in life. The Bible reminds us that we are like grass which at one point in time looks elegant and the next moment becomes withered according to Psalm 90:5 and 6. It is for this reason that we need to guard our hearts with the word of God so that we shall be motivated to do the right thing, at all times.
This will enable us live on this planet, free from all sorts of troubles in our personal lives, even if we ignore the question of Heaven and Hell. Living a disciplined life delivers us from any kind of trouble as the Bible declares in Galatians 5:23 that against such there is no law.
The uncertainty surrounding our lives on earth is the more reason why people should commit their lives into the hands of the one who created it, in the first place unless you believe that the world created itself and that it appeared from nowhere.
Otherwise, the logical thing to do is to recognize the authority of the creator and surrender to his Lordship. Heaven is real and Hell is real, so for us who know the truth and have received Jesus as our Lord and Saviour, the onus lies on us to encourage our relations who have not believed and received Jesus into their lives, to do so.
We are a couple of days from another Easter Resurrection celebration and an opportunity to reflect on our lives in relation to the significance of Easter. In the Bible, the only occasion Jesus, Saviour of the world commands us to celebrate is his death and resurrection.
He never commanded his followers to celebrate his birth but like everything else, we chose to ignore Jesus’s instructions and decided to do what pleases us, just like our forefather and mother in the Garden of Eden.
Let us deliberately choose to do things differently as Christians this Easter, so we can really benefit from all the blessings that the celebration of the death and birth of Jesus, has on offer. Doing the same thing over and over and expecting a different result is definitely insanity.
I choose to be different this Easter and I am believing God for a newness of life so God’s glory would be revealed in me to draw the unsaved to him. It is only when people especially the unsaved, see the character of Christ in us, that they can be convinced about the authenticity of Jesus, as Saviour of the world, who can bring transformation in their lives too.
This is what would motivate them to surrender their lives to Jesus Christ. Let us make this Easter a memorable one that will be cherished for a long time. It is also a period for reconciliation and it would be great if in the spirit of Easter, we would try to reach out to those who have wronged us or have a grudge against us.
This would demonstrate that we have indeed accepted Jesus and that our religious posture is not a sham. May the good Lord grant us the grace to love our neighbours as ourselves, demonstrating the love of God in the process.
Those who have lost their loved ones and Easter brings sad memories, may the good Lord comfort and strengthen you. God bless.
.NB: ‘CHANGE KOTOKA INTERNATIONAL AIRPORT TO KOFI BAAKO INTERNATIONAL AIRPORT’
Features
Cosmetic deformities
COSMETIC deformities refer to physical imperfections or abnormalities that affect an individual’s appearance, often causing emotional distress and impacting their quality of life.
These deformities can be congenital, acquired, or result from various medical conditions or treatments. This article provides an in-depth exploration of cosmetic deformities, their types, causes, effects, and treatment options.
Types of cosmetic deformities
Cosmetic deformities can affect various parts of the body, including the face, skin, hair, nails, and teeth. Some common types of cosmetic deformities include:
1. Facial deformities: Congenital or acquired abnormalities affecting the shape, structure, or appearance of the face, such as cleft lip and palate, facial paralysis, or facial asymmetry.
2. Skin deformities: Conditions affecting the skin’s texture, tone, or appearance, such as acne, scars, birthmarks, or skin discoloration.
3. Hair deformities: Abnormalities affecting the hair’s growth, texture, or appearance, such as alopecia, hirsutism, or hair loss due to medical conditions or treatments.
4. Nail deformities: Conditions affecting the shape, size, or appearance of the nails, such as nail fungus, nail psoriasis, or nail trauma.
5. Dental deformities: Abnormalities affecting the shape, size, or appearance of the teeth, such as tooth decay, tooth loss, or malocclusion.
Causes of cosmetic deformities
Cosmetic deformities can result from various factors, including:
1. Genetics: Congenital conditions or inherited traits can cause cosmetic deformities.
2. Trauma: Injuries or accidents can result in cosmetic deformities, such as scars or facial trauma.
3. Medical conditions: Certain medical conditions, such as acne, psoriasis, or eczema, can cause cosmetic deformities.
4. Treatments and procedures: Medical treatments, such as chemotherapy, radiation therapy, or surgery, can result in cosmetic deformities.
5. Aging and environmental factors: Aging, sun exposure, and environmental factors can contribute to cosmetic deformities, such as wrinkles, fine lines, or age spots.
Effects of cosmetic deformities
Cosmetic deformities can have significant emotional and psychological effects on individuals, including:
1. Low self-esteem: Cosmetic deformities can lead to feelings of insecurity, self-consciousness, and low self-esteem.
2. Social anxiety: Individuals with cosmetic deformities may experience social anxiety, avoiding social interactions or feeling embarrassed in public.
3. Emotional distress: Cosmetic deformities can cause emotional distress, including depression, anxiety, or stress.
4. Impact on quality of life: Cosmetic deformities can affect an individual’s quality of life, impacting their relationships, career, or overall well-being.
Treatment options for cosmetic deformities
Various treatment options are available to address cosmetic deformities, including:
1. Surgical procedures: Surgical procedures, such as reconstructive surgery, cosmetic surgery, or dermatological surgery, can correct or improve cosmetic deformities.
2. Non-surgical treatments: Non-surgical treatments, such as laser therapy, chemical peels, or microdermabrasion, can address cosmetic concerns, such as skin texture, tone, or appearance.
3. Medical treatments: Medical treatments, such as topical creams, oral medications, or injectable treatments, can address cosmetic concerns, such as acne, hair loss, or nail deformities.
4. Prosthetic and orthotic devices: Prosthetic and orthotic devices, such as wigs, hairpieces, or dental prosthetics, can help individuals with cosmetic deformities.
5. Counselling and therapy: Counselling and therapy, such as cognitive-behavioral therapy or psychotherapy, can help individuals cope with the emotional and psychological effects of cosmetic deformities.
Conclusion
Cosmetic deformities can have significant emotional and psychological effects on individuals, impacting their quality of life and overall well-being.
Understanding the types, causes, and effects of cosmetic deformities is crucial in addressing these concerns.
Various treatment options are available, ranging from surgical procedures to non-surgical treatments, medical treatments, prosthetic and orthotic devices, and counselling and therapy.
By seeking professional help and support, individuals with cosmetic deformities can improve their appearance, boost their self-esteem, and enhance their overall quality of life.
Reference
1. “Cosmetic Deformities” by the American Society of Plastic Surgeons