Seadrill argues that as long as the GRA continues to talk to them and adjust numbers, a “Final Objection Decision” hasn’t been reached. The GRA argues that once they issue an “Objection Decision,” the 30-day countdown is set in stone, regardless of any polite letters sent afterward. Who is right?
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.
Orica v CG – Judgment and full written submissions of the parties are available Read More »
CASE BRIEF: ORICA GHANA LIMITED v. THE COMMISSIONER-GENERAL, GRA Court: Court of Appeal, Accra Citation: [2026] Suit No. A.O. 2026 Date: 2nd January, 2026 Coram: Mensah-Datsa (Mrs.), JA (Presiding); Ahmed (Mrs), JA; Armah-Tetteh, JA Link to full judgment: Link FLYNOTE Tax Law – Location Incentive – Manufacturing Business – VAT Relief Purchase Orders Income tax
Orica Ghana Limited v Commissioner-General (Court of Appeal) Read More »
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.
Court watch: Court of Appeal rules in favour of Agility and orders refund of excess VAT Read More »
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
Court watch: Court of Appeal unanimously dismisses the GRA’s appeal in the Orica case Read More »
Case Brief: Perseus Mining Ghana Limited v. Commissioner-General (GRA) Citation: Civil Motions J8/34/2024 & J8/112/2024 Date: 11 March 2025 Court: Supreme Court of Ghana Coram: Sackey Torkornoo (Mrs.) CJ (Presiding), Baffoe-Bonnie JSC, Prof. Mensa-Bonsu (Mrs.) JSC, Asiedu JSC (Lead), Adjei-Frimpong JSC. Full judgment: Link Flynote Constitutional Law — Supreme Court — Appellate Jurisdiction — Special
Perseus Mining Ghana Limited v. Commissioner-General (Supreme Court) Read More »
Case Brief: Kwasi Nyantakyi Owiredu v. Commissioner-General, Ghana Revenue Authority Citation: Suit No: CM/TAX/0142/2019 Court: High Court (Commercial Division), Accra Date of Judgment: 20th December, 2019 Judge: His Lordship Samuel K. A. Asiedu, J.A. (Sitting as an additional High Court Judge) Flynote Tax Law — Income Tax — Mortgage Interest Deduction — Upfront vs. Year-end
Kwasi Nyantakyi Owiredu v. Commissioner-General, Ghana Revenue Authority (High Court) Read More »
Case Brief: Kwasi Afrifa v Ghana Revenue Authority & Attorney-General (SC writ) Court: Supreme Court of Ghana Date: 30th November 2022 Case No: Writ No. J1/23/2021 Coram: Dotse (Presiding), Pwamang, Kotey, Lovelace-Johnson, Torkornoo, Mensa-Bonsu, Kulendi JJSC. Flynote Constitutional Law — Supreme Court — Original Jurisdiction — Enforcement and Interpretation — Tax Administration — Revenue Administration
Kwasi Afrifa v Ghana Revenue Authority & Attorney-General (SC writ) Read More »
Case Brief: Kwasi Afrifa v. Ghana Revenue Authority & Attorney-General (SC Reference) Citation: Reference No. J6/02/2022 Date: 30th November 2022 Court: Supreme Court of Ghana Coram: Dotse JSC (Presiding), Pwamang JSC, Prof. Kotey JSC, Lovelace-Johnson (Ms.) JSC, Torkornoo (Mrs.) JSC, Prof. Mensa-Bonsu (Mrs.) JSC, Kulendi JSC. Flynote Constitutional Law — Administrative Justice — Tax Administration
Kwasi Afrifa v. Ghana Revenue Authority & Attorney-General (SC Reference) Read More »
