The Constitutional Review Consultative Committee has proposed changes to Article 68 (5), recommending that the exemption of the president from income tax payment should be amended.
According to the Committee, the president should pay taxes on his salary and emoluments to set an example for the rest of the citizens. This amendment, the Committee argues, would uphold the principle of equality before the law and align with the rule of law.
Furthermore, the Committee suggests deleting Article 68 (5) altogether to mandate that the president pays taxes.
Such an amendment would necessitate corresponding changes in the country’s income tax legislation.
Chaired by Clare Kasser-Tee, the committee was established under the auspices of the Minister of Parliamentary Affairs, Osei Kyei-Mensah-Bonsu, to review the 2011 report of the Constitution Review Commission.
In fulfilling its mandate, the committee has reviewed submissions, proposals, and reports from various constitutional review platforms, including Kwame Nkrumah University of Science and Technology (KNUST), Institute of Economic Affairs (IEA), University of Ghana Law School, University of Professional Studies (UPSA), and Ghana Institute of Management and Public Administration (GIMPA).
Additionally, the committee is tasked with making recommendations to the Ministry of Parliamentary Affairs and its partners, including the National Commission on Civic Education (NCCE), Africa Centre for Economic Transformation (ACET), Centre for Democratic Development (CDD), Institute of Democratic and Economic Governance (IDEG), and the National Development Planning Commission (NDPC), among others.
These recommendations, aimed at the review of the 1992 Constitution, were presented to Minister for Parliamentary Affairs, Osei Kyei-Mensah-Bonsu, on June 13, 2024, for consideration and further action.