GRA urges tax compliance, warns against penalties for non-registration and filing failures

The Ghana Revenue Authority (GRA) has called on businesses and individual taxpayers to strictly comply with tax regulations, warning that failure to register, file returns, and account for taxes collected could result in penalties and other legal sanctions.

Speaking on Time with Ghana Revenue Authority (GRA Connects) on the Super Morning Show, Tax Administrator at the GRA, David Lartey-Quarcoopome, said stronger taxpayer engagement is key to improving compliance across the country.

“The most important thing is engagement. We want citizens and residents to engage with the Authority because without that engagement, we would all be working with assumptions that are not right,” he said.

He noted that taxpayers are entitled to rights such as access to clear and timely information and fair treatment, and encouraged them to approach GRA offices for assistance rather than avoiding engagement with the Authority.

“The taxpayer is entitled to clear, accurate and timely information. That is a right,” he stated, adding that the Authority is expanding taxpayer service centres to improve access and reduce compliance burdens on businesses.

On taxpayer obligations, Mr. Lartey-Quarcoopome emphasized the importance of registration, filing of returns, issuing tax invoices and maintaining proper records, describing them as fundamental requirements under tax law.

He warned that failure to meet these obligations attracts sanctions under the Revenue Administration Act, 2016 (Act 915), including penalties, interest charges and other legal consequences.

“Everybody who qualifies must register for tax purposes… There are strict sanctions under the law,” he cautioned.

He further advised taxpayers who do not have business activity within a filing period to still submit nil returns to avoid penalties.

“If you did no work, once you are registered, file a nil return… Don’t wait until the last working day before you file,” he added.

The GRA says it will continue to expand taxpayer service centres and improve access to information as part of efforts to strengthen compliance and boost domestic revenue mobilisation.

Prince Antwi

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