By Evelyn ARTHUR
Bartholomew Darko, a chartered accountant, has urged politicians to acknowledge taxpayers during their campaigns for their immense contributions to nation-building and not lay claim to projects as their own.
According to Darko, every election year under the 4th Republic reminds Ghanaians of the scramble for Africa, as politicians lay claim to everything taxpayers financed directly with current taxes or indirectly through loans payable by the Ghanaian taxpayer in the future.
Speaking in an interview with the B&FT, Mr. Darko – who is also a chartered tax practitioner – said: “My humble advice to politicians is that during their campaigning they must give credit to taxpayers and not lay claim to projects undertaken through taxes as their own, as that amounts to arrogance and disrespect to taxpayers”.
He mentioned that during election campaigns, politicians often use phrases like “during my time, I extended electricity and water to these communities; I secured loans to commence this project and so on. I constructed this road, bridge, building,” ignoring the taxpayer’s role in financing these projects.
“The taxpayer is completely ignored in the project allocation process. Another interesting area is where a project transcends two regimes. Four levels of claim can happen: the regime that conceived the idea, the one that sourced funding or budgeted for it the first time, the one that cut the sod for commencement of the project, the one that started construction work, and the one that completed and commissioned it,” he said.
Darko cited a classic example by the late Prof. John Evans Atta Mills, who upon completion of the N1- George Walker Bush Highway, initiated during President Kufuor’s time, invited the latter to join the commissioning. This, he noted, was a good gesture to emulate so as to avoid unnecessary acrimony over project claims.
He admonished all politicians, including those with ministerial portfolios, to credit taxpayers during their campaigns. He called for language such as “during my tenure in office, the Ghanaian taxpayers contributed to executing this project – or on whose behalf we contracted loans to build this project”. In contrast, politicians often present their claims as if funding such projects came from their own pockets.
President’s income tax exemption
Mr. Darko pointed out that the Income Tax Act, 2015, Act 896, as amended, grants exemption to the President’s salaries and emoluments, and pension and gratuities upon leaving office (section 70(a)). The same position is clearly provided for under section 8 (1) and (2) of the Exemptions Act, 2022 Act 1083: (1): “The salary, allowances and facilities of the President, and on leaving office the pensions and gratuity of the President, are exempt from tax in accordance with clause (5) of article 68 of the constitution”. Under clause 2, “goods procured for the use of the President or the Vice President are exempt from Customs duties and Customs tax in accordance with the procedure under section 7 of the Exemptions Act”.
This, according to him, clearly shows that unless the President – before or while in office or upon leaving office – had a business income or interest income, he would not be a taxpayer even though they would have contributed their time and knowledge to execution of the project. “Therefore, laying claim without recognising and giving credit to the taxpayer is profoundly unfair,” he emphasised.
Claims and abandoned projects
“It is no wonder we have a plethora of abandoned projects in the country, a classic case of pure waste of taxpayers’ resources, for the simple reason that an opponent may lay claim to a project initiated in his or her time,” Mr. Darko said, expressing dissatisfaction with the decision by governments in power to abandon projects to which state resources have been committed by their predecessors.
“What happened to President Kufuor’s affordable housing projects, the Saglemi housing project, the Vice-President’s residence at Cantonments, roads at various stages of completion? This is an unending list though a few projects have been continued, and the necessary commendation is hereby issued to those who did that,” he said.
Taxpayer’s credit effects
Mr. Darko hinted that if the Ghanaian taxpayer, present and future, is credited with government projects, it would be an appropriate and proper mark of humility and appreciation – adding that it will go a long way to dispel the notion of starting one’s own project for self-acclamation during elections, instead of continuing what the same taxpayers’ money has been used to start.
“That position is inimical to the welfare of Ghanaian taxpayers in particular and the nation’s development as a whole,” he said.
He called on all to seek the national interest by ensuring that projects commenced and financed by taxpayers from one government to another are completed, in order to end the wanton waste of taxpayers’ scarce resources.
