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Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Ecobank Ghana Ltd (High Court)

Case Title and Citation Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Ecobank Ghana Ltd High Court (Commercial Division), Accra — 13 May 2020 Coram: Doreen G. Boakye-Agyei (Mrs.), J. Flynote Tax—Judicial review—Revenue Administration Act, 2016 (Act 915)—Notice of assessment and timelines for objection—Whether failure to object within 30 days precludes challenge—Third- party debtor notice […]

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Value Added Tax Act, 2025 (Act 1151) — Tax Alert: What changes from 1 January 2026

The Value Added Tax Act, 2025 (Act 1151) replaces the Value Added Tax Act, 2013 (Act 870) and all its subsequent amendments with effect from 1 January 2026. The headline changes are the abolition of the VAT flat-rate schemes, a sharp increase in registration thresholds, a 20% up-front payment at the port for unregistered importers, a tightened and enumerated list of zero-rated exported services, modernised invoicing and digital compliance rules, and refreshed Schedules for exemptions, zero-rating and reliefs. Taxpayers should plan now for pricing, contracting, systems and compliance changes ahead of the commencement date.

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2026 insurable salaries – SSNIT thresholds

The 2026 maximum monthly insurable salary has been set at GHS 69,000, while the minimum is GHS 587.79. This announcement by SSNIT ensures that monthly contributions range between a floor of GHS 79.35 and a ceiling of GHS 9,315. However, a discrepancy exists in the tax regime: while the minimum wage has risen to GHS 587.79, the tax-exempt threshold remains at GHS 490, meaning minimum wage earners are currently liable for income tax.

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Ghana’s new VAT law removes consumption-based zero-rating of services

Before 2026, there were four different VAT rates in Ghana. We had two flat rates, made up of 3% for some retailers and 5% for the real estate sector. There was also the standard rate of 15% and a rate of 0%. The new VAT law has abolished the flat rates. It has also modified, even if unintentionally, the way some services are considered for zero rating.

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Bumi Armada Ghana Ltd v Commissioner-General (High Court)

Case Brief: Bumi Armada Ghana Ltd v. The Commissioner-General (GRA) Citation: Suit No. CM/TAX/0225/2021 Court: High Court of Justice (Commercial Division), Accra Date: 8th February 2022 Judge: His Lordship Justice Constant K. Hometowu Flynote Tax Law — Petroleum Income Tax — Withholding Tax (WHT) — Cascading Ruling — Whether a sub-subcontractor under a Petroleum Agreement

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African Mining Services (Ghana) Pty Ltd v Commissioner-General (High Court)

Case Title, Court and Citation African Mining Services (Ghana) Pty Ltd v Commissioner‑General, Ghana Revenue Authority. High Court of Justice, Commercial Division, Accra. Suit No. CM/MISC/0245/2021. Ruling delivered 14 October 2021, Minta J. Flynote Tax — Judicial review — Discretion — Commissioner‑General’s discretion to waive, vary, or suspend the 30% down‑payment requirement pending determination of

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ACS Africa Coastal Services (GH) Ltd v Ghana Revenue Authority (High Court)

Case Brief: ACS Africa Coastal Services (GH) Ltd v Ghana Revenue Authority Court: High Court of Justice, Tema Date: 30 October 2018 Judge: Emmanuel Ankamah J. Suit No.: E12/66/2018 Parties: ACS Africa Coastal Services (GH) Ltd (Plaintiff) v Ghana Revenue Authority (Defendant) Counsel: Yvette Ofosu Asante for the Plaintiff; Doris Agbetise for the Defendant Flynote

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Orica Ghana Limited v Commissioner-General (High Court)

CASE BRIEF ORICA GHANA LIMITED v. THE COMMISSIONER-GENERAL, GHANA REVENUE AUTHORITY High Court of Justice, Commercial Division, Accra Suit No. CM/TAX/0118/2022 Date: 19th July, 2022 FLYNOTE Tax Law – Manufacturing Business – Location Incentive – Income Tax Computation – Apportionment of Business Income – Whether Commissioner-General can separate manufacturing activities from ancillary management services for

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