The full activation of the Independent Tax Appeals Board (ITAB) is expected to strengthen Ghana’s tax dispute resolution framework by providing taxpayers with an independent avenue to challenge disputed tax assessments before resorting to the courts, a tax expert and partner with PwC Ghana, Abeku Gyan-Quansah has said.

He indicated that the development could improve access to tax justice, reduce the cost and time associated with prolonged tax disputes and strengthen confidence in the country’s tax administration system.

Sharing his views on the operationalisation of ITAB in a media interview, Gyan-Quansah said the new mechanism would provide taxpayers with an additional layer of review between the Ghana Revenue Authority (GRA) and the courts.

He explained that taxpayers who disagree with a decision arising from an objection lodged with the GRA would no longer necessarily have to proceed directly to the High Court to challenge the assessment.

Instead, ITAB would provide an independent forum where disputed tax assessments could be reviewed before a matter escalates to litigation.

According to Gyan-Quansah, the arrangement could make the tax dispute resolution process more accessible and efficient for both taxpayers and the tax authorities.

The development is particularly significant for businesses, which often face considerable financial and administrative costs when tax disputes remain unresolved for extended periods.

An effective independent appeals mechanism could also help reduce the volume of tax-related cases reaching the courts while encouraging earlier resolution of disputes.

Gyan-Quansah, explaining the Board’s effectiveness in PwC’s 2026 Mid-Year Budget Review Digest noted that the success of ITAB would, however, depend on sustained engagement among key stakeholders and adequate public education on its mandate and procedures.

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It stressed the need for taxpayers and tax practitioners to understand how the Board operates, including the processes for filing appeals, timelines and requirements for presenting cases.

Greater awareness, the Digest noted, would be essential to ensuring that taxpayers make effective use of the new avenue for resolving disputes.

The activation of ITAB forms part of broader efforts to improve Ghana’s tax administration and strengthen mechanisms for resolving disagreements between taxpayers and the revenue authority.

For businesses, the availability of an independent appeals forum is expected to provide greater certainty in tax matters while contributing to a more transparent and predictable tax environment.

Gyan-Quansah said the effectiveness of the new framework would ultimately be measured by its ability to deliver timely, fair and credible decisions on tax disputes.

As Ghana continues to pursue stronger domestic revenue mobilisation, stakeholders believe that a trusted and efficient tax dispute resolution system will be critical to improving compliance and building confidence between taxpayers and the GRA.