Know Your Rights: How Ghanaian Taxpayers Can Challenge GRA Decisions

When the Ghana Revenue Authority (GRA) issues a tax assessment or refuses a refund, many taxpayers simply pay up — often because they do not know they have a legal right to push back. Yet Ghana's tax laws provide a clear, structured pathway for anyone who believes a GRA decision is wrong, excessive or inconsistent with the law. Understanding that pathway could save businesses and individuals significant sums of money.

The legal framework behind tax disputes

The principal legislation governing taxpayer rights in Ghana is the Revenue Administration Act, 2016 (Act 915), as amended by the Revenue Administration (Amendment) Act, 2020 (Act 1029). Together, these laws define what constitutes an appealable tax decision and lay out the step-by-step process for seeking redress.

Under Act 915, a tax dispute arises when a taxpayer disagrees with a formal GRA decision — such as an assessment of tax payable, a refusal to amend an assessment, a rejected refund claim, or the imposition of penalties and interest. It is important to note that not every communication from GRA qualifies as a formal decision. Routine document requests, meeting invitations and clarification letters do not trigger appeal rights. Taxpayers must first identify the specific decision being challenged and the precise amount in dispute before taking any action.

The law recognises four categories of tax assessment: self-assessments filed by taxpayers themselves; pre-emptive assessments issued when GRA believes revenue is at risk; adjusted assessments following changes to a self-assessment; and assessments raised by the Commissioner-General where a taxpayer fails to file a return or GRA considers a submitted return to be incorrect. Any of these can be challenged.

Step one: Objecting to the Commissioner-General

Before heading to any tribunal or court, a taxpayer must first lodge a formal objection with the Commissioner-General. Section 42 of Act 915 makes this a compulsory first step — no taxpayer may skip directly to the Independent Tax Appeals Board (ITAB) or the courts without completing it.

The objection must be submitted in writing within 30 days of being notified of the GRA decision. While the Commissioner-General has discretion to extend this window, an application for extension must be made before the original deadline lapses. Waiting until after the 30 days have passed is a common and costly mistake.

The written objection must do more than simply state that an assessment is too high. It must clearly identify the decision under challenge, set out the legal and factual grounds for the objection, indicate the amount the taxpayer believes is correctly payable, and attach all relevant supporting documents.

Critically, taxpayers must also comply with what is commonly known as the pay-now-argue-later rule under Section 42(5). For import duties and taxes, the full disputed amount must be paid before the objection will be entertained. For other taxes — including income tax and Value Added Tax (VAT) — taxpayers must pay all undisputed amounts plus 30 per cent of the disputed tax. The Supreme Court upheld this requirement as constitutional in Amo-Hene v. Commissioner-General, GRA (2022), ruling that it does not block access to justice because successful taxpayers can recover amounts paid through refunds or credits.

Once lodged, the Commissioner-General has 60 days to issue a decision on the objection. If no decision is received within that period, the taxpayer is entitled to treat the objection as disallowed and proceed to appeal. Taxpayers are entitled to only one objection per tax decision — a point clarified by the Supreme Court in Seadrill Ghana Operations Ltd v. Commissioner-General (June 2026), which confirmed that a revised objection decision does not create a fresh right to object. Continued correspondence or meetings with GRA do not pause the appeal clock.

Why this matters for Ghana's businesses and citizens

Tax disputes are far more common than many Ghanaians realise, and the financial stakes — particularly for small and medium-sized enterprises — can be severe. Many taxpayers lose legitimate cases not because the law is against them, but because they miss statutory deadlines or fail to follow correct procedures. Knowing the rules is therefore as important as having a valid legal argument.

The establishment of ITAB under the 2020 amendment was designed to provide an independent, specialised forum for tax disputes before they reach the courts — reducing costs and delays for both taxpayers and the state. When this process works as intended, it benefits Ghana's broader business environment by building trust in the tax system and encouraging voluntary compliance.

For tax advisers, businesses and individual taxpayers alike, the core message is straightforward: act promptly, follow the correct legal steps, meet the payment obligations and document everything carefully. Ghana's tax dispute framework offers genuine protection — but only to those who use it correctly.

• Seek professional advice early. A tax adviser or lawyer can help frame an objection correctly from the outset.
• Keep records of all GRA correspondence, including the date you received any formal decision, as this starts the 30-day clock.
• Do not rely on informal meetings with GRA officials as a substitute for a formal written objection.