Relevant qualifications Barrister at Law and Solicitor of the Supreme Court of Ghana Member, Institute of Chartered Accountants, Ghana (ICAG) Member, Chartered Institute of Taxation, Ghana (CITG) Associate, Chartered Institute of Management Accountants (CIMA) MBA, University of Ghana, Legon Bachelor of Laws (LLB), Ghana Institute of Management of Public Administration Bachelor of Arts (BA), University […]
Odzangbateh Nutifafa Dake Read More »
Relevant qualifications Barrister at Law and Solicitor of the Supreme Court of Ghana Fellow, Institute of Chartered Accountants, Ghana (ICAG) Member, Chartered Institute of Taxation, Ghana (CITG) Member, Institute of Internal Auditors, Ghana Fellow, Institute of Directors, Ghana Member, Information Systems Audit and Control Association (ISACA), USA & Ghana Chapters MBA, Paris Graduate School of
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 if the GRA wants to change its mind.
The new Ghana Investment Promotion Authority law requires registration of every Technology Transfer Agreement before expenses can be deducted by the company making the payment.
We compare the existing GIPC law to the new law. All the significant changes have been highlighted.
Ghana’s new investment promotion law vrs the old one Read More »
In a significant reversal, mining companies will now pay the Growth and Sustainability Levy at 1% of gross production. This amendment is anchored on the new royalty regime.
Ghana reduces GSL on mining companies from 3% to 1% Read More »
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 and should, in theory, speed up tax audits.
Notice from the GRA: introduction of input VAT schedule Read More »
Case Brief: Maersk Drillship IV Singapore PTE LTD v. The Commissioner-General Link: https://ghtaxclub.com/wp-content/uploads/2026/02/Maersk-v-CG-High-Court.pdf Flynote Taxation – Upstream Petroleum Industry – Petroleum Subcontractor – Fiscal Stability Clauses – Whether 5% withholding tax under Section 27 of PNDCL 188 and Article 12 of a Petroleum Agreement (PA) constitutes a final tax on a subcontractor’s entire income –
Maersk Drillship IV Singapore PTE LTD v. The Commissioner-General (High Court) Read More »
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 like exporters. By endorsing a judicial review path (Mandamus) and merging distinct refund “streams” under Section 50 of Act 870, the ruling challenges established Supreme Court procedural precedents and threatens the liquidity of the national tax system.
Why the Ex parte Agility case must be reversed Read More »
The full judgment from the Court of Appeal is available.
Full judgment: The Republic v Commissioner-General, Ex parte: Agility Distribution Parks Read More »
