GRA outlines taxpayer rights and obligations under Revenue Administration Act

The Ghana Revenue Authority (GRA) has set out the rights taxpayers are entitled to under the law, alongside the obligations they must meet, as part of efforts to strengthen voluntary compliance and improve engagement with the public.

Speaking on the second episode of the GRA Connect Radio Show on the Super Morning Show, Coordinator of Domestic Tax Revenue Division Projects at GRA, David Lartey-Quarcoopome, said taxpayer rights are anchored in the Revenue Administration Act 2016, Act 915, which contains several provisions designed to protect citizens within the tax system.

“Taxpayers have rights. These rights help them not to infringe on their rights, even as citizens of the nation,” he said, adding that the framework allows taxpayers to “contribute appropriately to the growth of their country.”

Among the rights outlined were the right to information, which entitles taxpayers to clear, accurate and timely details about tax laws, procedures and decisions affecting them. Mr Lartey-Quarcoopome said this is part of why GRA has established taxpayer service centres, which were rebranded from the former “office as service centre” model, and which management is working to expand closer to business hubs across the country.

He also listed the right to be assisted when challenges arise, the right to fair treatment, the right to confidentiality of taxpayer information, the right to representation, and the right to appeal decisions a taxpayer believes are unfair.

On the question of overpayment, Mr Lartey-Quarcoopome confirmed that taxpayers have a right to a refund if they pay more than they owe, though the mechanism varies. He explained that exporters dealing in zero-rated VAT supplies are among those who typically receive refunds directly, while for continuing businesses, excess payments are more commonly applied as credit against future tax liabilities rather than paid out in cash.

Turning to obligations, Mr Lartey-Quarcoopome said every taxpayer’s first responsibility is registration.

“Registration is the key. The first thing,” he said, noting that GRA periodically deploys officers to business areas to identify and register persons who are liable but have not yet registered.

Beyond registration, he said taxpayers are required to file returns and pay taxes on time, keep accurate records, disclose full and correct information, and notify GRA of any changes to their business. For VAT-registered taxpayers specifically, he said there is a strict obligation to charge the correct tax on supplies and issue invoices, which he described as critical for accountability.

“Taxpayers have an obligation to issue invoices,” he said, adding that consumers also bear a responsibility to ensure they receive invoices for transactions they make from VAT-registered businesses.

On the consequences of non-compliance, Mr Lartey-Quarcoopome pointed to penalty provisions under Sections 78 to 86 of Act 915. He said a general filing default attracts a penalty of GH₵500, with an additional GH₵10 charged for every day the return remains outstanding. He urged taxpayers not to wait until deadlines approach, including those who have had no business activity within a filing period.

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

On dispute resolution, Mr Lartey-Quarcoopome said taxpayers who believe GRA has treated them unfairly retain the right to appeal and seek redress, including through the Independent Tax Appeals Board, an external body that can mediate between taxpayers and the authority.

He said GRA’s broader objective remains improving engagement between the authority and the public.

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