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ISSUES FOR DETERMINATION
In arguing their respective positions on the matter, the parties have raised the following issues for determination:
1) Whether the Appellant has fulfilled its statutory obligation of deducting and remitting the correct Pay As You Eam[PAYE]for the 2013 and 2014 YOA hence exculpating itself from any additional tax obligation, arising from the voluntary pension contributions made by its Employees.
2) Whether an agency relationship exists between the parties, thus making the Appellant merely an agent of the Respondent for the PAYE scheme and not a tax payer for purposes of any future actions of its employee with their earned income or statutory deductions.
3) WhetherVoluntary Pension Contributions [VPC], qualify as tax deductible contributions and remain so in relation to the Appellant as an agent of the Respondent.
4) Whether the Respondent acted judicially and judiciously by rejecting the Appellant’s computed PAYE on actual gross emoluments for its that the appeal be determined through the interpretation and application of the expatriates without any basis and failure to consider documents submitted before making its best of Judgment Assessment.
5) Whether under section 10(4) of the Pensions Reform Act, for a Voluntary Pension Contribution made on behalf of employees to be treated as tax exempt, it must be shown that the voluntary contribution v/as not withdrawn by the employee affected for a period not less than 5 years.