The Ghana Revenue Authority (GRA) has outlined the rights and responsibilities of taxpayers under the law, as part of efforts to improve voluntary compliance and strengthen engagement between the tax authority and the public.
Speaking on the second episode of the GRA Connect Radio Show on the Super Morning Show, the Coordinator of Domestic Tax Revenue Division Projects at the GRA, David Lartey-Quarcoopome, said taxpayer rights are firmly grounded in the Revenue Administration Act, 2016 (Act 915), which provides safeguards to ensure fairness within the tax system.
“Taxpayers have rights. These rights help ensure they are not taken advantage of, even as citizens of the country,” he said, adding that the framework is also designed to support citizens in “contributing appropriately to the growth of their country.”
He explained that one of the key rights is the right to information, which guarantees taxpayers access to clear, accurate and timely details about tax laws, procedures and administrative decisions affecting them. According to him, this has informed the establishment of taxpayer service centres, which have replaced the former “office as service centre” model and are being expanded closer to business districts nationwide.
Other rights include the right to assistance, fair treatment, confidentiality of taxpayer information, representation, and the right to appeal decisions perceived as unfair.
Mr Lartey-Quarcoopome also noted that taxpayers who overpay are entitled to refunds, although the process depends on the nature of their tax obligations. He explained that exporters dealing in zero-rated VAT supplies often receive direct refunds, while other businesses may have excess payments credited against future tax liabilities.
On taxpayers’ obligations, he stressed that registration remains the first and most important requirement.
“Registration is the key. The first thing,” he said, adding that GRA frequently deploys officers to business areas to identify and register eligible taxpayers who are yet to comply.
He further highlighted the need for timely filing of returns, prompt payment of taxes, proper record-keeping, accurate disclosure of information, and notification of any changes in business operations. For VAT-registered entities, he said it is mandatory to charge the correct tax and issue official invoices, describing it as essential for accountability.
“Taxpayers have an obligation to issue invoices,” he said, adding that consumers also have a role to play by ensuring they receive invoices when purchasing from VAT-registered businesses.
On enforcement, he pointed to penalty provisions under Sections 78 to 86 of Act 915, noting that late filing attracts a penalty of GH₵500, with an additional GH₵10 accruing daily until compliance is met. He urged taxpayers not to wait until deadlines approach, even in cases where no business activity occurred during a filing period.
“If you did no business, once you are registered, you still have to file a return. Don’t wait until the last minute,” he cautioned.
Mr Lartey-Quarcoopome also emphasised that taxpayers who disagree with assessments have the right to appeal through established channels, including the Independent Tax Appeals Board, which provides an external mechanism for dispute resolution.
He said the GRA’s broader goal is to foster stronger engagement with the public and build trust in the tax system.
“We want citizens and residents to engage with the Authority, because without engagement, we end up working with assumptions that are not correct,” he said.