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.
Notice from the GRA: introduction of input VAT schedule Read More »
The full judgment from the Court of Appeal is available.
Full judgment: The Republic v Commissioner-General, Ex parte: Agility Distribution Parks Read More »
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?
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 »
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 »
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.
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
Court watch: Court of Appeal unanimously dismisses the GRA’s appeal in the Orica case Read More »
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.
Court watch: Two tax judgments expected this week Read More »
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 »
