In this article, we argue that moving shares of a Ghanaian company to another company within a group does not qualify for a tax exemption. This transaction must be taxed. Why must Ghanaian companies pay...
Tax exemptions of corporate re-organisations and why transfer of shares within a group is not exempt
In this article, we argue that transferring shares of a Ghanaian company to another entity within the same corporate group does not qualify for a tax exemption. Consequently, this transaction must be...
The High Court set the time of supply to be the date of the initial agreement. The court did not consider any of the time of supply rules in the VAT law. The contract date is irrelevant in determining...
Did you know the GRA's new ITAS platform demands pre-approval before you can apply a double tax treaty rate?
While the GRA wants to prevent treaty abuse, the law doesn't actually give them the power to...
This article explores how much faith a taxpayer can put in an interpretation provided by the GRA. It considers the tools available to the GRA to provide taxpayers with interpretations and what happens...
In 2017, the Value Added Tax Act, 2013 (Act 870) was amended to include provisions relating to withholding VAT agents. In the Memorandum to the Bill introducing this amendment, the Government explained...
The Court of Appeal's decision in Agility v. GRA fundamentally alters Ghana's VAT landscape by allowing general refunds for excess input VAT, a process historically restricted to credits and specific exceptions...
Before 2026, there were four different VAT rates in Ghana. We had two flat rates, made up of 3% for some retailers and 5% for the real estate sector. There was also the standard rate of 15% and a rate...
Communications Service Tax is a tax that is imposed on electronic communications services. The tax authority expects any user of the electronic communications to pay the tax whenever the electronic communications...
The Value Added Tax Act, 2025 (Act 1151) came into force on 1 January 2026. It came with some reforms such as removing the GETFund and NHI levies from the base of the calculation of the VAT and allowing...
Various Tax Bills have been presented to Parliament for consideration and passage. There are two amendment Bills and two Bills that repeal and replace existing laws. Copies are available
In a major shift for Ghana’s digital economy, the GRA is rolling out the "Sentinal System". It is an automated platform that shifts the responsibility of collecting VAT on cross-border e-commerce from...
The GRA has moved to the Supreme Court for a reversal of the Court of Appeal's decision. The GRA notes several errors with the judgment from the Court of Appeal and wants the High Court ruling restore...
In 2017, the Value Added Tax Act, 2013 (Act 870) was amended to include provisions relating to withholding VAT agents. In the Memorandum to the Bill introducing this amendment, the Government explained...
This change represents a significant step toward the digitisation of the tax net in Ghana. While the administrative burden is higher, it significantly reduces the likelihood of fraudulent input claims...
The Court of Appeal's decision in Agility v. GRA fundamentally alters Ghana's VAT landscape by allowing general refunds for excess input VAT, a process historically restricted to credits and specific exceptions...
Before 2026, there were four different VAT rates in Ghana. We had two flat rates, made up of 3% for some retailers and 5% for the real estate sector. There was also the standard rate of 15% and a rate...
Communications Service Tax is a tax that is imposed on electronic communications services. The tax authority expects any user of the electronic communications to pay the tax whenever the electronic communications...
The Value Added Tax Act, 2025 (Act 1151) came into force on 1 January 2026. It came with some reforms such as removing the GETFund and NHI levies from the base of the calculation of the VAT and allowing...
Did you know the GRA's new ITAS platform demands pre-approval before you can apply a double tax treaty rate?
While the GRA wants to prevent treaty abuse, the law doesn't actually give them the power to...
This article explores how much faith a taxpayer can put in an interpretation provided by the GRA. It considers the tools available to the GRA to provide taxpayers with interpretations and what happens...
In recent years, petroleum subcontractors, particularly those under Tullow and ENI, have faced significant challenges due to the revocation of crucial tax rulings by the GRA. This article delves into the...
In this article, we argue that moving shares of a Ghanaian company to another company within a group does not qualify for a tax exemption. This transaction must be taxed. Why must Ghanaian companies pay...
Tax exemptions of corporate re-organisations and why transfer of shares within a group is not exempt
In this article, we argue that transferring shares of a Ghanaian company to another entity within the same corporate group does not qualify for a tax exemption. Consequently, this transaction must be...
The High Court set the time of supply to be the date of the initial agreement. The court did not consider any of the time of supply rules in the VAT law. The contract date is irrelevant in determining...
Did you know the GRA's new ITAS platform demands pre-approval before you can apply a double tax treaty rate?
While the GRA wants to prevent treaty abuse, the law doesn't actually give them the power to...
This article explores how much faith a taxpayer can put in an interpretation provided by the GRA. It considers the tools available to the GRA to provide taxpayers with interpretations and what happens...
In 2017, the Value Added Tax Act, 2013 (Act 870) was amended to include provisions relating to withholding VAT agents. In the Memorandum to the Bill introducing this amendment, the Government explained...
The Court of Appeal's decision in Agility v. GRA fundamentally alters Ghana's VAT landscape by allowing general refunds for excess input VAT, a process historically restricted to credits and specific exceptions...
Before 2026, there were four different VAT rates in Ghana. We had two flat rates, made up of 3% for some retailers and 5% for the real estate sector. There was also the standard rate of 15% and a rate...
Communications Service Tax is a tax that is imposed on electronic communications services. The tax authority expects any user of the electronic communications to pay the tax whenever the electronic communications...
The Value Added Tax Act, 2025 (Act 1151) came into force on 1 January 2026. It came with some reforms such as removing the GETFund and NHI levies from the base of the calculation of the VAT and allowing...