Ghana’s new investment promotion law vrs the old one
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 »
Ghana reduces GSL on mining companies from 3% to 1%
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 »
Notice from the GRA: introduction of input VAT schedule
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.
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Maersk Drillship IV Singapore PTE LTD v. The Commissioner-General (High Court)
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 –
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Why the Ex parte Agility case must be reversed
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 »
Full judgment: The Republic v Commissioner-General, Ex parte: Agility Distribution Parks
The full judgment from the Court of Appeal is available.
Full judgment: The Republic v Commissioner-General, Ex parte: Agility Distribution Parks Read More »
Court watch: Supreme Court sets 3 June 2026 for judgment in Seadrill v Commissioner-General appeal
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?
Orica v CG – Judgment and full written submissions of the parties are available
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 »
Orica Ghana Limited v Commissioner-General (Court of Appeal)
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
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Court watch: Court of Appeal rules in favour of Agility and orders refund of excess VAT
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 »