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The Court of Appeal has affirmed the High Court’s judgment without any fresh reasoning. This decision means the definition of manufacturing business should not be restricted to the technical process to enable a manufacturer to benefit from the location incentive. Further, photocopies may be accepted by the courts under some situations.

In a notable reversal, the Court of Appeal has ruled that taxpayers are entitled to cash refunds for excess VAT, rather than mere book credits. By applying the principle of harmonious interpretation, the Court determined that the general refund provisions of the Revenue Administration Act (Act 915) complement the specific rules of the VAT Act. This decision challenges the long-standing GRA practice of mandatory credit carry-forwards, though a Supreme Court appeal appears imminent.

The Ministry of Finance’s recent directive to revoke withholding tax exemptions for payments made by MDAs appears to be based on a misunderstanding of the tax credit system. Under Act 896, taxpayers are already required to pay estimated taxes in quarterly installments; withholding tax simply acts as a credit against these payments. By removing exemptions for government contracts, the GRA risks creating unnecessary refund liabilities for companies in loss positions, without actually increasing the total tax yield for the fiscal year.

Yesterday, 22nd January, 2026, the Court of Appeal unanimously dismissed the GRA’s appeal in the Orica Ghana Limited v The Commissioner-General matter. The Court announced that the judgment was ready and that the parties could apply for certified copies. This decision can be appealed to the Supreme Court, although the GRA would have to show