The new Ghana Investment Promotion Authority law requires registration of every Technology Transfer Agreement before expenses can be deducted by the company making the payment.

We compare the existing GIPC law to the new law. All the significant changes have been highlighted.

In a significant reversal, mining companies will now pay the Growth and Sustainability Levy at 1% of gross production. This amendment is anchored on the new royalty regime.

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...

The full judgment from the Court of Appeal is available.

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...

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...

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...

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...

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...