ghtaxclub@gmail.com, Author at GhTaxClub

Finance Minister directs suspension of withholding tax exemption when Government pays suppliers

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.

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Court watch: Court of Appeal unanimously dismisses the GRA’s appeal in the Orica case

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

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Perseus Mining Ghana Limited v. Commissioner-General (Supreme Court)

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

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Kwasi Nyantakyi Owiredu v. Commissioner-General, Ghana Revenue Authority (High Court)

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

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Kwasi Afrifa v Ghana Revenue Authority & Attorney-General (SC writ)

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

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Kwasi Afrifa v. Ghana Revenue Authority & Attorney-General (SC Reference)

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

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Court watch: Two tax judgments expected this week

The upcoming Court of Appeal judgments will address two critical pillars of tax administration: the definition of an integrated manufacturing business in Orica and the hierarchy between specific tax laws and general administration acts in Agility Distribution. While Orica successfully argued that tax credits represent accrued rights that do not expire, Agility Distribution’s attempt to use general law to override specific VAT credit rules was rejected by the High Court.

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The Republic v. The Commissioner-General of the Ghana Revenue Authority; Ex Parte Agility Distribution Parks Ghana Ltd (High Court)

Case Brief: The Republic v. The Commissioner-General of the Ghana Revenue Authority; Ex Parte Agility Distribution Parks Ghana Ltd Citation: Suit No. CR/0332/2021 Court: High Court of Justice, Accra (Criminal Court 1) Date of Ruling: 12th July, 2021 Judge: Her Ladyship Justice Ruby Aryeetey Full Ruling Flynote Tax Law — Value Added Tax (VAT) —

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Kwasi Afrifa v. Ghana Revenue Authority (High Court)

Case Brief: Kwasi Afrifa v. Ghana Revenue Authority Court: High Court of Justice, Kumasi Suit No: C12/149/19 Date of Ruling: 6th July, 2020 Judge: His Lordship Justice Frederick Tetteh Flynote Constitutional Law — Enforcement of fundamental human rights — Article 33(1) of Constitution, 1992 — Whether refusal to issue Tax Clearance Certificate (TCC) violates administrative

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Republic v. Ghana Revenue Authority, Ex parte Export Finance Company Ltd (High Court)

Case Brief: Republic v. Ghana Revenue Authority, Ex parte Export Finance Company Ltd Citation: Suit No. CM/MISC/1186/2019 Date: 8th July 2020 Court: High Court of Justice (Commercial Division), Accra Judge: George K. Koomson J. Flynote Administrative Law — Judicial Review — Supervisory Jurisdiction of High Court — Tax Administration — Objection to Tax Decision —

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