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# GhTaxClub

GhTaxClub

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## Posts

- [Court watch: Supreme Court sets 3 June 2026 for judgment in Seadrill v Commissioner-General appeal](https://ghtaxclub.com/news/court-watch-supreme-court-sets-3-june-2026-for-judgment-in-seadrill-v-commissioner-general-appeal/) - 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?
- [Orica v CG  - Judgment and full written submissions of the parties are available](https://ghtaxclub.com/news/orica-v-cg-judgment-and-full-written-submissions-available/) - 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 Ghana Limited v Commissioner-General (Court of Appeal)](https://ghtaxclub.com/case-briefs/orica-ghana-limited-v-commissioner-general-court-of-appeal/) - CASE BRIEF: ORICA GHANA LIMITED v. THE COMMISSIONER-GENERAL, GRA Court: Court of Appeal, Accra Citation: [2026] Suit No. A.O. 2026 Date: 2nd January, 2026 Coram: Mensah-Datsa (Mrs.), JA (Presiding); Ahmed (Mrs), JA; Armah-Tetteh, JA Link to full judgment: Link FLYNOTE Tax Law – Location Incentive – Manufacturing Business – VAT Relief Purchase Orders Income tax
- [Court watch: Court of Appeal rules in favour of Agility and orders refund of excess VAT](https://ghtaxclub.com/news/court-watch-court-of-appeal-rules-in-favour-of-agility-and-orders-refund-of-excess-vat/) - 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.
- [Finance Minister directs suspension of withholding tax exemption when Government pays suppliers](https://ghtaxclub.com/news/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.
- [The Republic v. The Commissioner-General of the Ghana Revenue Authority; Ex Parte Agility Distribution Parks Ghana Ltd (High Court)](https://ghtaxclub.com/case-briefs/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) —
- [Restoration of the cascading rulings](https://ghtaxclub.com/articles/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.
- [The new VAT regime for supply of services](https://ghtaxclub.com/articles/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.
- [Communications Service Tax on Imported Services](https://ghtaxclub.com/articles/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.​
- [Ghana's new VAT law removes consumption-based zero-rating of services](https://ghtaxclub.com/articles/ghanas-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.
- [Court watch: Court of Appeal unanimously dismisses the GRA's appeal in the Orica case](https://ghtaxclub.com/news/court-watch-court-of-appeal-unanimously-dismisses-the-gras-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
- [Perseus Mining Ghana Limited v. Commissioner-General (Supreme Court)](https://ghtaxclub.com/case-briefs/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
- [Court watch: Two tax judgments expected this week​](https://ghtaxclub.com/news/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.
- [Kwasi Nyantakyi Owiredu v. Commissioner-General, Ghana Revenue Authority (High Court)](https://ghtaxclub.com/case-briefs/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
- [Kwasi Afrifa v Ghana Revenue Authority & Attorney-General (SC writ)](https://ghtaxclub.com/case-briefs/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
- [Kwasi Afrifa v. Ghana Revenue Authority & Attorney-General (SC Reference)](https://ghtaxclub.com/case-briefs/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
- [Kwasi Afrifa v. Ghana Revenue Authority (High Court)](https://ghtaxclub.com/case-briefs/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
- [Republic v. Ghana Revenue Authority, Ex parte Export Finance Company Ltd (High Court)](https://ghtaxclub.com/case-briefs/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 —
- [Export Finance Company Ltd v. Ghana Revenue Authority & Attorney-General (Supreme Court)](https://ghtaxclub.com/case-briefs/export-finance-company-ltd-v-ghana-revenue-authority-attorney-general-supreme-court/) - Case Brief: Export Finance Company Ltd v. Ghana Revenue Authority & Attorney-General Citation: Writ No. J1/07/2021 Court: Supreme Court of Ghana Date: 30th November 2022 Coram: Dotse JSC (Presiding), Amegatcher JSC (Lead), Owusu (Ms.) JSC, Lovelace-Johnson (Ms.) JSC, Honyenuga JSC, Prof. Mensa-Bonsu (Mrs.) JSC, Kulendi JSC Flynote Constitutional Law — Tax Law — Access to
- [Eaton Towers Ghana Ltd v. The Commissioner-General (High Court)](https://ghtaxclub.com/case-briefs/eaton-towers-ghana-ltd-v-the-commissioner-general-high-court/) - Case Brief: Eaton Towers Ghana Ltd v. The Commissioner-General (GRA) & Another Citation: Suit No. CM/TAX/000318 Court: High Court of Justice (Commercial Division), Accra Date: 27th February 2018 Judge: His Lordship Jerome Noble-Nkrumah, J. Flynote Tax Law — Income Tax — Value Added Tax (VAT) — Tax Avoidance Schemes — Re-characterization of Transactions — Arm's
- [DM Kojo Trading Ent Ltd v. The Commissioner-General (High Court)](https://ghtaxclub.com/case-briefs/dm-kojo-trading-ent-ltd-v-the-commissioner-general-high-court/) - Case Brief: DM Kojo Trading Ent Ltd v. The Commissioner-General (GRA) Citation: Suit No. CM/MISC/0945/2019 Court: High Court of Justice (Commercial Division), Accra Date: 7th November 2019 Judge: Her Ladyship Justice Akua Sarpomaa Amoah (Mrs.) Flynote Tax Law — Revenue Administration — Garnishment — Validity of Garnishment Notice — Service of Documents — Mandatory nature
- [Chapel Hill School Ltd v. Attorney General & Commissioner, Internal Revenue Service (Supreme Court)](https://ghtaxclub.com/case-briefs/chapel-hill-school-ltd-v-attorney-general-commissioner-internal-revenue-service-supreme-court/) - 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
- [Hon. Clement Apaak v. Ghana Revenue Authority (High Court)](https://ghtaxclub.com/case-briefs/hon-clement-apaak-v-ghana-revenue-authority-high-court/) - 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
- [Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Fidelity Bank Ltd (High Court)](https://ghtaxclub.com/case-briefs/bishop-daniel-obinim-v-commissioner-general-ghana-revenue-authority-ecobank-ghana-ltd-high-court-2/) - 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
- [Bishop Daniel Obinim v. Commissioner-General, Ghana Revenue Authority; Ecobank Ghana Ltd (High Court)](https://ghtaxclub.com/case-briefs/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
- [Value Added Tax Act, 2025 (Act 1151) — Tax Alert: What changes from 1 January 2026](https://ghtaxclub.com/news/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.
- [2026 insurable salaries - SSNIT thresholds](https://ghtaxclub.com/news/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.
- [Coca‑Cola Equatorial Africa Limited v Commissioner-General](https://ghtaxclub.com/case-briefs/coca-cola-equatorial-africa-limited-v-commissioner-general/) - Case Details Court: High Court of Justice (Commercial Division), Accra (Superior Court of Judicature) Date: 10 November 2022 Judge: Her Ladyship Jane Harriet Akweley Quaye (Mrs.), Justice of the High Court Suit : CM/TAX/0125/2022 Parties: Coca‑Cola Equatorial Africa Limited (Appellant) v The Commissioner‑General, Ghana Revenue Authority (Respondent) Procedural posture: Appeal against the Commissioner‑General’s Final Objection
- [Blue Sky Products (Ghana) Ltd. v Commissioner-General](https://ghtaxclub.com/case-briefs/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
- [Maersk Drillship IV Singapore Ltd v Commissioner-General (Court of Appeal)](https://ghtaxclub.com/case-briefs/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)
- [Bumi Armada v Commissioner-General (Court of Appeal)](https://ghtaxclub.com/case-briefs/bumi-armada-v-commissioner-general-court-of-appeal/) - Flynote Withholding Tax Liability on Subcontractor Payments in Petroleum Operations 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
- [THE REPUBLIC v COMMISSIONER-GENERAL; EX PARTE AFIA AFRICAN VILLAGE LIMITED](https://ghtaxclub.com/case-briefs/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 –
- [Perseus Mining Ghana Limited v. Commissioner-General (Court of Appeal)](https://ghtaxclub.com/case-briefs/perseus-mining-ghana-limited-v-commissioner-general-court-of-appeal/) - CASE BRIEF PERSEUS MINING (GH) LTD v. THE COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court of Appeal, Accra Suit No. H1/137/2022 Date: 1st June, 2023 FLYNOTE Tax Law – Mining Operations – Forward Sales Contracts – Derivative Instruments – Loss Deductibility – Business Income vs Investment Income – Whether losses from forward gold sales contracts deductible
- [Center for Juvenile Delinquency v GRA & Attorney-General](https://ghtaxclub.com/case-briefs/center-for-juvenile-delinquency-v-gra-attorney-general/) - CASE BRIEF CENTER FOR JUVENILE DELINQUENCY v. GHANA REVENUE AUTHORITY & ATTORNEY GENERAL Supreme Court of Ghana Writ No. J1/61/2018 Date: 30th July, 2019 FLYNOTE Constitutional Law – Access to Justice – Right to Court Access – Taxpayer Identification Number (TIN) – Whether requirement to quote TIN before filing court cases constitutes unconstitutional fetter on
- [Ivy Morrison v Ghana Revenue Authority](https://ghtaxclub.com/case-briefs/ivy-morrison-v-ghana-revenue-authority/) - Case Brief: Ivy Morrison v. Ghana Revenue Authority Citation: Suit No. CM/BDC/0051/2019 Date: 21 January 2019 Court: High Court of Justice (Commercial Division), Accra Judge: George K. Koomson J. Flynote Civil Procedure — Interlocutory Injunction — Tax Administration — Customs Division — Implementation of Benchmark Values — Cargo Tracking Note (CTN) — Discriminatory practices —
- [Maersk Drillship IV Singapore PTE Ltd v Commissioner-General (Supreme Court)](https://ghtaxclub.com/case-briefs/maersk-drillship-iv-singapore-pte-ltd-v-commissioner-general-supreme-court/) - CASE BRIEF MAERSK DRILLSHIP IV SINGAPORE PTE LTD v. THE COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Supreme Court of Ghana Civil Appeal No. J4/59/2024 Date: 2nd April, 2025 FLYNOTE Tax Law – Petroleum Agreement – Stabilization Clause – Fiscal Stability – Subcontractor Rights – Branch Profit Tax – Whether subcontractor to petroleum agreement protected by fiscal
- [Fan Milk Limited v Commissioner-General (High Court)](https://ghtaxclub.com/case-briefs/fan-milk-limited-v-commissioner-general-high-court/) - CASE BRIEF FAN MILK LIMITED v. COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court: High Court of Justice, Commercial Division, AccraSuit No: CM/TAX/0004/18Date of Judgment: 29th April, 2019Judge: Her Ladyship Mrs. Angelina Mensah-Homiah J FLYNOTE Revenue Law – Tax assessment – Withholding tax – Re-characterisation of payments – Whether payments described as "discounts" were properly re-characterised as
- [Fan Milk Limited v Commissioner-General (Court of Appeal)](https://ghtaxclub.com/case-briefs/fan-milk-limited-v-commissioner-general-court-of-appeal/) - CASE BRIEF FAN MILK GHANA LIMITED v. THE COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court: Court of Appeal, Civil Division, Accra Suit No: H1/247/2020 Date of Judgment: 7th April, 2022 Judges: Henry A. Kwofie JA (Presiding), George K. Koomson JA, Richard Adjei-Frimpong JAJudgment Delivered By: Koomson JA FLYNOTE Revenue Law – Tax appeals – Withholding tax
- [Beiersdorf Ghana Limited v Commissioner-General (High Court)](https://ghtaxclub.com/case-briefs/beiersdorf-ghana-limited-v-commissioner-general-high-court/) - Case Title and Citation Beiersdorf Ghana Limited v The Commissioner-General, Ghana Revenue Authority High Court (Commercial Division), Accra — 13 July 2018 Suit No: CM/TAX/0001/2018 Coram: Samuel K. A. Asiedu J Flynote Tax — Technology transfer agreements — Requirement to register with Ghana Investment Promotion Centre (GIPC) under Act 865 — Royalty payments under
- [Beiersdorf Ghana Limited v Commissioner-General (Court of Appeal)](https://ghtaxclub.com/case-briefs/beiersdorf-ghana-limited-v-commissioner-general-court-of-appeal/) - CASE BRIEF BEIERSDORF GHANA LIMITED v. COMMISSIONER GENERAL, GHANA REVENUE AUTHORITY Court: High Court of Justice, Commercial Division, Accra Suit No: H1/140/2019 Date of Judgment: 5th December, 2019 Judge: Dennis Adjei, Henry Kwofie, Alex Poku-Acheampong Flynote Tax — Appeals procedure — Order 54 rule 4 of the High Court (Civil Procedure) Rules, 2004 (C.I. 47)
- [Multichoice Ghana Limited v Commissioner of IRS (Supreme Court)](https://ghtaxclub.com/case-briefs/multichoice-ghana-limited-v-commissioner-of-irs-supreme-court/) - Case Title and Citation Case name: Multichoice Ghana Ltd v The Commissioner, Internal Revenue Service Court: Supreme Court (Ghana), Accra Coram: Wood CJ (presiding), Dotse JSC, Yeboah JSC, Gbadegbe JSC, Akoto-Bamfo JSC Date: 16 March 2011 Case no.: Civil Appeal No. J4/16/2010 Flynote Tax—Assessable income—Aggregation of income streams—Deductibility—Interest on subscription deposits—Whether investment interest forms part
- [Orica Ghana Limited v Commissioner-General (High Court)](https://ghtaxclub.com/case-briefs/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
- [Scancom PLC v Commissioner-General (High Court)](https://ghtaxclub.com/case-briefs/scancom-plc-v-commissioner-general-high-court/) - Case Brief: Scancom PLC v. The Commissioner-General (Ghana Revenue Authority) Citation: Suit No. CM/TAX/0008/22 Date: 9th November 2023 Court: High Court of Justice (Commercial Division), Accra Judge: Her Ladyship Justice Afi Agbanu Kudomor Flynote Tax Law — Value Added Tax (VAT) — Imported Services — Partial Exempt Trader — Apportionment — Whether imported services used
- [ACS Africa Coastal Services (GH) Ltd v Ghana Revenue Authority (High Court)](https://ghtaxclub.com/case-briefs/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
- [African Mining Services (Ghana) Pty Ltd v Commissioner-General (High Court)](https://ghtaxclub.com/case-briefs/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
- [Bumi Armada Ghana Ltd v Commissioner-General (High Court)](https://ghtaxclub.com/case-briefs/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
- [New Administrative Guidelines published for new VAT law](https://ghtaxclub.com/news/new-administrative-guidelines-published-for-new-vat-law/) - 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

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- [News](https://ghtaxclub.com/news/) - Court watch: Supreme Court sets 3 June 2026 for judgment in Seadrill v Commissioner-General appeal 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... Read More Orica v CG -
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