Taxes are the price we pay for ensuring a functional civilized society. In Ghana, that price, which is the tax, is collected, assessed, and accounted for by the Ghana Revenue Authority (GRA). Yet taxation is not a one-way street. While the State has a mandate to collect taxes, citizens have rights and responsibilities to pay and honour their tax obligations to the state.

Here is what every Ghanaian should know:

The Mandate of the Ghana Revenue Authority

The Ghana Revenue Authority was established by the Ghana Revenue Authority Act, 2009 (Act 791). It merged the then Internal Revenue Service (IRS), Customs, Excise and Preventive Service (CEPS), and Value Added Tax (VAT) Service into a single body to improve efficiency and reduce duplication.

Core Mandate of GRA:

The GRA is mandated to mobilise domestic revenue efficiently, enforce tax/customs laws fairly and facilitate trade while advising central and local government on revenue policy.

Outline of mandate

PRIMARY MANDATE

To assess, collect and account for all taxes, duties and other revenue due to the Government of Ghana, and to ensure compliance with all tax and customs laws.

Key functions under Act 791

Revenue Administration

Assess, collect and account for tax revenue, customs duties, excise duties, levies and other charges

Administer tax and customs laws: Income Tax Act, VAT Act, Customs Act, Excise Duty Act, etc.

Advise Government on revenue matters and fiscal policy. This advice is also relevant to all Metropolitan, Municipal and District Assemblies on property rates and other relevant taxes at the Local level.

Enforcement & Compliance

Enforce tax and customs laws and regulations

Conduct audits, investigations, post-clearance audits and anti-smuggling operations

Prosecute offenders and apply penalties for non-compliance

Service & Facilitation

Provide taxpayer education and assistance

Facilitate trade and legitimate movement of goods across borders

Implement modern systems for efficient tax administration – For example e-Tax, e-VAT, ICUMS

Advisory & Policy

Advise the Minister of Finance on revenue policy and administration

Collect data and provide revenue forecasts to Government

Cooperate with other government agencies and international bodies on revenue matters

⁠Advise MMDAs on property rates and other taxes at the Local level.

Structure of the GRA

The GRA is administratively headed by the Commissioner-General who is appointed under the constitution by the President.

GRA is made up of 3 main operational Divisions to deliver the mandate:

Domestic Tax Revenue Division – DTRD: Handles income tax, VAT, NHIL, GETFund, among others.

Customs Division: Handles import duties, excise, and preventive border enforcement activities

Support Services Division: Human Resources, Finance, Administration, Estates, IT, Communication and Public Affairs among others.

Core principles guiding the mandate

Revenue Mobilization – Maximize revenue for national development

Voluntary Compliance – Encourage taxpayers to comply willingly

Fairness & Integrity – Apply laws without fear or favor

Efficiency – Use technology and best practices to reduce cost of collection

The Mandate in practice

Assessment & Collection: Assess, collect, and account for all taxes, duties, and levies imposed by law. This includes Income Tax, VAT, NHIL, GETFund Levy, Customs Duties, Excise, etc.

Enforcement: Enforce tax laws through audits, investigations, and sanctions. GRA can enter premises, inspect records, and seize goods where tax evasion is suspected.

Taxpayer Education: Promote voluntary compliance by educating the public on tax laws, filing procedures, and obligations. The Sustained Tax Education Programme(STEP) provide a Great platform to engage citizens.

Facilitation of Trade: Through the Customs Division, facilitate legitimate international trade while protecting society from prohibited goods.

Combating Tax Evasion: Detect, deter, and prosecute tax fraud, smuggling, and under-declaration.

Policy Advice: Advise the Minister for Finance on tax policy, revenue trends, and reforms to improve the tax system.

Modernization: Drive digitalization of tax administration. For example Ghana.gov, Integrated Customs Management System (ICUMS), and Modified Taxation Scheme (MTS).

GRA’s job is to mobilize revenue for national development in a way that is fair, efficient, and transparent, per Section 3 of Act 791.

The Legal Basis for Taxation in Ghana

Taxation is not arbitrary. Article 174 of the 1992 Constitution states: “No taxation shall be imposed otherwise than by or under the authority of an Act of Parliament.”

This means:

Only Parliament can impose a tax.

GRA implements what Parliament passes under the guidance of the Ministry of Finance.

Every tax must be backed by law. For example the Income Tax Act, 2015 (Act 896), VAT Act, 2013 (Act 870).

THE RIGHTS OF CITIZENS IN TAX PAYMENT

Every citizens and resident have obligations to honour tax payment, but they have rights too. These rights are grounded in the Constitution, tax laws, and principles of administrative justice.

What are the key taxpayer rights in Ghana?

Right to Be Informed

Citizens and residents have the right to clear information on what taxes apply, how to calculate them, when to file, and where to pay. GRA is mandated to provide taxpayer education and publish tax guides.

Right to Fair Treatment & Privacy

GRA officers must treat citizens and residents with courtesy and respect. Tax information is confidential under Section 8 of Act 791. It can only be disclosed under strict conditions for example by court order.

Right to Due Process

Before GRA can penalize, taxpayers must be given notice and a chance to respond. You can object to an assessment within 30 days under Section 42 of the Revenue Administration Act, 2016 (Act 915).

Right to Appeal

If a taxpayer disagrees with the GRA’s decision, an appeal can be made to the Commissioner-General, then to the Independent Tax Appeals Board, and finally to the courts. One cannot be forced to pay a disputed tax until the appeal is determined, except for the undisputed portion.

Right to Pay Not More Than Required

You are only required to pay what the law prescribes. You have the right to claim all lawful deductions, reliefs, and allowances. For example marriage relief, child education relief, mortgage interest relief.

Right to Quality Service

GRA’s Client Service policy commits to timely issuance of Tax Clearance Certificates- you can even do this yourself using the GRA portal, prompt refunds, and reasonable waiting times. Undue delay can be reported to the Client Service Unit/Customer Experience Unit or the public Affairs Department.

Right to Representation

You may appoint a licensed tax practitioner, lawyer, or accountant to represent you in dealings with GRA.

Right to Refund

If you overpay tax, you are entitled to a refund with interest under Section 66 of Act 915. GRA must pay within 90 days of a valid claim. Consult your Local Tax Offices and the process in practice.

Protection Against Double Taxation

Ghana has Double Taxation Agreements with several countries. If you paid tax abroad on the same income, you may be entitled to relief. This applied under strict conditions depending on the countries bilateral Double Taxation Agreement with Ghana.

Right to Presumption of Honesty

GRA should treat you as honest unless there is evidence to the contrary. Audits should be risk-based, not arbitrary.

Balancing the Mandate and Rights: Why It Matters

Revenue pays for roads, hospitals, Free SHS, and public sector salaries including allowances of Assembly members. Without it, the country cannot function. But trust collapses if taxation feels like harassment.

On my field trip to the Volta region this week, I recounted the numerous investments made into the development of the country through taxes.

The road infrastructure, stadium, recreational parks, water systems, hospitals, CHIPs Compounds, schools, airports, security architecture, justice delivery, in fact, almost everything built by the state for citizens, residents and even visitors. All of these were built using public funds collected through taxes, paid by citizens and residents.

The GRA’s ongoing reforms: ITAS, e-VAT, and the Modified Taxation Scheme for the informal sector — are attempts to make tax collection and compliance easier.

For the citizen, knowing your rights helps you engage GRA from a position of confidence, not fear.

What to do as a citizen

Register for a tax identification number (TIN) — this registration is free and mandatory for business registration, business operation, bank accounts, and passports.

Keep records —Good records enhances the governance system of businesses for lower taxes particularly in avoid penalties and aids easier audits.

File on time — always file on time even if you have no income. Late filing attracts penalties.

Ask Questions — Use GRA’s toll-free line 0800-900-110 or visit any GRA office.
Report corruption — No GRA officer is expected to ask for a bribe.

The GRA’s mandate is to collect and support the Administration of taxes on behalf of the state, the citizen’s right is to be treated lawfully while contributing effectively and consistently. A modern tax system works when both sides play their part: GRA administers the law fairly, and citizens comply voluntarily because the system is simple, transparent, and accountable.

When taxes flow, Ghana grows. But when rights are respected, trust flows too and that is the real revenue.

#Know your taxes, pay your taxes and let us Grow Ghana together!