ghtaxclub@gmail.com, Author at GhTaxClub

Communications Service Tax on Imported Services

Communications Service Tax is a tax that is imposed on electronic communications services. The tax authority expects any user of the electronic communications to pay the tax whenever the electronic communications service is provided from outside Ghana. This practice is inconsistent with the law. This article discuses what the law says and why the tax authority needs to update its Administrative Guidelines and audit methodology.

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The new VAT regime for supply of services

The Value Added Tax Act, 2025 (Act 1151) came into force on 1 January 2026. It came with some reforms such as removing the GETFund and NHI levies from the base of the calculation of the VAT and allowing deduction of the input GETFund and NHI levies. The effect of all the reforms taking effect in 2026 is the reduction of the effective tax rate from 21.9% to 20%. One major reform which does not benefit taxpayers is the removal of threshold for services. This article discusses the unexpected change.

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THE REPUBLIC v COMMISSIONER-GENERAL; EX PARTE AFIA AFRICAN VILLAGE LIMITED

THE REPUBLIC v COMMISSIONER-GENERAL; EX PARTE AFIA AFRICAN VILLAGE LIMITED Court: Supreme Court of Ghana, Accra Year: 2022 Judges: Pwamang JSC (Presiding), Dordzie (Mrs.) JSC, Torkornoo (Mrs.) JSC, Honyenuga JSC, Kulendi JSC FLYNOTE Administrative Law – Judicial Review – Mandamus – Prerequisites for grant of mandamus – Exhaustion of statutory remedies – Tax decision –

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Bumi Armada v Commissioner-General (Court of Appeal)

Flynote Withholding Tax – Petroleum Income Tax Act 1987 (PNDCL 188) – Income Tax Act 2015 (Act 896) – Subcontractor Liability – Scope of Petroleum Agreement – Applicability to Sub- Subcontractors – Private Ruling – Taxation of Service Payments – Charter Party Agreement – Eni Ghana Exploration and Production Ltd. – Whether Bumi Armada Ghana

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Maersk Drillship IV Singapore Ltd v Commissioner-General (Court of Appeal)

NB: This judgment has been overturned by the Supreme Court Flynote Revenue Law – Income Tax – Petroleum Industry – Taxation of non-resident entities – Interpretation of Petroleum Agreements (PA) – Whether a non-resident subcontractor’s income is assessable under the Petroleum Income Tax Act, 1987 (PNDCL 188) or the Income Tax Act, 2015 (Act 896)

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Blue Sky Products (Ghana) Ltd. v Commissioner-General

Flynote Revenue Law – Income Tax – Interpretation of Statutes – Free Zone Enterprises (FZEs) – Applicable tax rate after the ten-year concessionary period – Whether an FZE engaged in exporting non-traditional products is subject to the 8% tax rate under paragraph 3(3) of the First Schedule to Act 896 or the 15% rate under

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Restoration of the cascading rulings

In recent years, petroleum subcontractors, particularly those under Tullow and ENI, have faced significant challenges due to the revocation of crucial tax rulings by the GRA. This article delves into the legal intricacies surrounding these rulings, their implications, and the subsequent judicial interpretations. With the Supreme Court’s recent decision suggesting that the GRA’s revocation was misguided, we explore how the special legislative framework for subcontractors continues to uphold these rulings. Discover the complexities of tax law and the ongoing debate that could reshape the landscape for petroleum subcontractors in Ghana.

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