The Ghana Revenue Authority has stated that it will not hesitate to apply sanctions against landlords who obstruct the successful collection of the Tax on Rent Income.The Revenue Authority is on a crusade to ensure that as many property owners as possible pay their taxes on income derived from renting both commercial and residential buildings.Under the Rent Income Tax, property owners are required to pay an 8 percent tax on their rent income.It has been suggested that the poor addressing system will make collection problematic. Others also believe that low public awareness will adversely affect the success of the program.But Lawrence Adu Poku, Chief Revenue Officer at the GRA disagreed.He told Joy Business the Authority has the power to crack the whip on defaulters but would prefer to educate property owners before they move to full swing."If we find out that the person is becoming very difficult, we have the laws backing us to apply some of the sanctions."Meanwhile, any action taken against the landlord would have a ripple effect on the tenant, he observed.