GRA outlines taxpayer rights and obligations, stresses need for stronger compliance

By Prince Antwi June 24, 2026

The Ghana Revenue Authority (GRA) has outlined the rights available to taxpayers under the law, as well as their obligations, as part of efforts to improve voluntary tax compliance and deepen public engagement.

Speaking on the second episode of the GRA Connect Radio Show on the Super Morning Show, Coordinator of Domestic Tax Revenue Division Projects at the GRA, David Lartey-Quarcoopome, said taxpayer rights are firmly anchored in the Revenue Administration Act, 2016 (Act 915), which provides safeguards to ensure fairness within the tax system.

He explained that these rights are intended to protect taxpayers while enabling them to contribute effectively to national development.

“Taxpayers have rights. These rights help them not to infringe on their rights, even as citizens of the nation,” he said.

Among the rights highlighted were access to information, fair treatment, confidentiality, representation, the right to assistance, and the right to appeal decisions considered unfair.

He noted that the right to information ensures taxpayers receive clear, accurate and timely guidance on tax laws and procedures. According to him, this has informed the establishment of taxpayer service centres—formerly known as “office as service centre”—which are being expanded to reach more business locations across the country.

Mr. Lartey-Quarcoopome also confirmed that taxpayers are entitled to refunds where excess payments are made. He explained that while exporters dealing in zero-rated VAT supplies often receive direct refunds, most businesses typically have overpayments credited against future tax liabilities.

On taxpayer obligations, he said registration remains the most fundamental requirement, stressing that all eligible persons must be in the tax system.

“Registration is the key. The first thing,” he said, adding that GRA continues to deploy officers to identify and register unregistered but eligible taxpayers.

He further outlined other key responsibilities, including timely filing of returns, payment of taxes, proper record-keeping, full disclosure of information, and reporting changes in business operations. For VAT-registered entities, he emphasized the legal obligation to charge correct taxes and issue invoices, describing it as essential for accountability.

“Taxpayers have an obligation to issue invoices,” he noted, adding that consumers also play a role by ensuring they receive invoices from VAT-registered businesses.

On penalties for non-compliance, he referenced Sections 78 to 86 of the Revenue Administration Act, 2016 (Act 915), stating that defaulting taxpayers may be fined GH₵500, with an additional GH₵10 accruing daily until compliance is achieved.

He urged taxpayers not to delay filing returns, even when no business activity has taken place within a period.

“If even you did no work, once you are registered, file a nil return,” he said. “You don’t need to wait until the last working day.”

He also highlighted the availability of dispute resolution mechanisms, including the Independent Tax Appeals Board, which allows taxpayers to challenge decisions they consider unfair.

Mr. Lartey-Quarcoopome said the GRA remains committed to strengthening engagement with taxpayers to improve compliance and ensure a more efficient tax administration system.

“We want citizens or residents to engage with the Authority, because without that engagement, we will all be working with assumptions that are not right,” he added.