Case Brief: Chapel Hill School Ltd v. Attorney General & Commissioner, Internal Revenue Service Citation: [2009] J4/25/2009 Date: 22nd July 2009 Court: Supreme Court of Ghana Coram: Atuguba JSC (Presiding), Akuffo (Ms) JSC, Dr. Date-Bah JSC (Lead), Owusu (Ms) JSC, Baffoe-Bonnie JSC Flynote Tax Law — Income Tax — Exempt Income — Educational Institution of […]
Case Brief: Hon. Clement Apaak v. Ghana Revenue Authority Citation: Suit No. CM/TAX/0448/2017 Date: 31st July 2018 Court: High Court (Commercial Division), Accra Judge: Her Ladyship Jennifer Dodoo (Mrs) Flynote Tax Law — Value Added Tax (VAT) — VAT Flat Rate Scheme (VFRS) — Practice Notes — Whether the Commissioner-General can use a Practice Note
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Case Brief: Bishop Daniel Obinim v. Ghana Revenue Authority & Fidelity Bank Ltd. Court: High Court (Commercial Division), Accra Judge: Akua Sarpomaa Amoah (Mrs.), J. Date: 30 October 2020 Suit No.: CM/OCC/1033/2019 Parties: Plaintiff – Bishop Daniel Obinim; 1st Defendant – Ghana Revenue Authority; 2nd Defendant – Fidelity Bank Ltd. Flynote Tax law — Dispute
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
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.
Value Added Tax Act, 2025 (Act 1151) — Tax Alert: What changes from 1 January 2026 Read More »
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.
2026 insurable salaries – SSNIT thresholds Read More »
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.
Ghana’s new VAT law removes consumption-based zero-rating of services Read More »
The Ghana Revenue Authority has published Administrative Guidelines (AG) to support the implementation of the new VAT law. Parliament passed this new law on 26th of November 2025. This new law, the Value Added Tax Act, 2025 (Act 1151), commenced on 1 January 2026. Drawing on the powers of the Commissioner-General to issue written directives
New Administrative Guidelines published for new VAT law Read More »
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
Bumi Armada Ghana Ltd v Commissioner-General (High Court) Read More »
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
African Mining Services (Ghana) Pty Ltd v Commissioner-General (High Court) Read More »
