The Ghana Revenue Authority (GRA) has precisely defined taxpayer rights and obligations enshrined in the Revenue Administration Act 2016, Act 915. This action is part of a broader strategy to enhance voluntary tax compliance and foster better public interaction. David Lartey-Quarcoopome, Coordinator of Domestic Tax Revenue Division Projects at GRA, affirmed these provisions protect citizens within the tax system.
These outlined rights include access to clear, accurate, and timely information regarding tax laws and decisions. Taxpayers also have the right to assistance when issues arise, fair treatment, confidentiality of their financial data, and the right to professional representation. Crucially, individuals can appeal decisions they consider unjust, with mechanisms like the Independent Tax Appeals Board available for mediation. Taxpayers who overpay also have a right to a refund, though the method varies, often involving credit against future liabilities for ongoing businesses.
This initiative fits within Ghana's ongoing efforts to broaden its tax net and increase domestic revenue mobilization. The GRA has been implementing various measures, including the Ghana.gov platform and new electronic invoicing systems, to make tax compliance easier and more transparent. Increased clarity on rights and obligations aims to reduce disputes and build trust between taxpayers and the authority. Ghana's tax-to-GDP ratio, which stood at about 13% in recent years, necessitates improved compliance to fund public services and development projects.
Mr. Lartey-Quarcoopome affirmed that the legal framework empowers taxpayers to “contribute appropriately to the growth of their country.” He highlighted that taxpayers' rights prevent infringement, even as citizens. He emphasized that the GRA has established taxpayer service centres, expanding them closer to business hubs. This makes accurate tax information more accessible to the public.
Looking ahead, businesses and individuals must prioritize their tax registration as the foundational obligation. The GRA frequently deploys officers to identify and register liable individuals. Taxpayers must also file returns, pay taxes on time, maintain accurate records, and disclose complete information. VAT-registered businesses, specifically, must accurately charge tax on supplies and issue invoices. Failure to comply with these obligations can trigger penalties under Sections 78 to 86 of Act 915. A general filing default incurs a penalty of GHS 500, plus an additional GHS 10 for each day outstanding. Taxpayers are advised to file returns even during periods of no business activity to avoid penalties and ensure continuous compliance.