The Ghana Revenue Authority (GRA) has announced significant reforms aimed at simplifying tax processes, promoting voluntary compliance, and strengthening collaboration with the private sector.

Speaking during a UK-Ghana Chamber of Commerce (UKGCC) and PwC Ghana webinar on “Tax Dispute Resolution for Businesses,” Dr. Dominic Naab, Acting Head of Strategy and Research at the GRA, revealed that portions of the country’s tax laws—particularly those governing objections and dispute timelines—are being considered for revision.

“We are taking steps to amend the law to give the Commissioner-General the mandate to respond within alloted timelines so the taxpayer is not left in uncertainty,” Dr. Naab said, describing some current provisions as “not appropriate” and in need of change. 

He emphasised that taxpayers have been “very helpful over the years” and that the GRA’s aim is to build a tax system rooted in fairness, efficiency, and mutual respect.

“We want to create the necessary environment for taxpayers to do business. Remember, if there’s no business, there’s no GRA,” he remarked.

The Authority is also examining how the law treats situations where the GRA delays in responding to objections. Currently, if the GRA fails to respond within 60 days, taxpayers may “elect” to treat the objection as rejected—a clause many consider unfair. Dr. Naab concurred, adding that “This provision does not create the needed environment for compliance.” 

Revising the Revenue Administration Act

A major focus of the discussion centred on the Revenue Administration Act (RAA), the framework governing tax assessments, objections, appeals, and enforcement. The panel agreed that certain provisions pose challenges for taxpayers and require review.

A key concern was the strict 30-day window within which taxpayers must object to a tax decision. While the law allows for extensions, practitioners noted that delays in receiving responses from the Commissioner-General often disadvantage businesses.

Panelist, Thelma Ashley, a tax consultant and Associate at JLD & MB Legal Consultancy, a UKGCC member company, proferred that Ghana could consider the position of other jurisdictions that have extended objection timelines.

“Uganda has moved to 45 days. South Africa now uses 80 business days. Maybe we should also look at this as we revise the law.” 

Another area discussed was the interest regime on outstanding taxes, which compounds monthly and can far exceed the principal amount.

Dr. Naab admitted, “This interest structure is creating challenges for businesses, frustrates them and even emasculates prospects of increasing profitability.” He confirmed that GRA has already raised these concerns with policymakers. 

Establishment of the Independent Tax Appeals Board (ITAB)

A notable subject of the webinar was the long-awaited Independent Tax Appeals Board (ITAB)—a quasi-judicial body created by law in 2020 as a crucial buffer between the GRA and the courts, offering taxpayers an impartial platform to challenge tax decisions. However, administrative hurdles have delayed its start.

Highlighting the confusion this creates, Ashley shared that the law requires taxpayers to appeal to ITAB before going to court, yet the Board is non-functional. She added that in practice while some courts have been reluctant to hear appeals filed directly to the court instead of firstly to ITAB,  others have heard cases in spite of the requirement.

She advised that  until ITAB becomes fully operational, taxpayers could “file an appeal to ITAB first, then apply for a stay of execution at the High Court” to protect their rights. 

The panel agreed that operationalising ITAB must become a national priority.

The future of tax compliance in Ghana

Panelists called for deeper collaboration between the GRA and the private sector to enhance compliance and reduce disputes.

Practitioners urged the GRA to audit taxpayers more regularly to prevent interest from accumulating excessively over many years, and to consider adopting Alternative Dispute Resolution (ADR) mechanisms, following examples in Kenya and South Africa, among others.

“ADR will reduce the load on courts and help resolve matters on their merits,” Ashley said, emphasising that many disputes have been determined by the courts on procedural technicalities rather than the substantive disagreements. 

For his part, Dr. Naab encouraged taxpayers to engage early and communicate challenges, especially cash flow constraints.

“We want every person to build our nation,” Dr. Naab emphasised. “If you don’t communicate, how do we know what is happening to you?” 

The webinar, moderated by Issahaku Ibrahim, Senior Tax Manager at PwC Ghana, covered a wide range of issues including highlights of the 2026 national budget, the full tax appeals process, and practical strategies for navigating Ghana’s evolving tax environment.