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Ghana: Changes to tax procedural and appellate processes

Ghana: Changes to tax procedural, appellate processes

The Parliament of Ghana passed the Revenue Administration (Amendment) Act, 2020 (Act 1029) as an amendment to the tax procedures and administration rules.


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The amendment includes changes concerning the process for taxpayers to object to a notice from the tax authority and the establishment of an independent tax appellate review board.

Act 1029 provides for a two-tier process for taxpayers to appeal tax deficiencies:

  • Taxpayers have 30 days to appeal to a newly established independent Tax Appeals Board against a decision of the Commissioner-General of the Ghana Revenue Authority.
  • Taxpayers then have 30 days after a decision made by the Tax Appeals Board to the High Court.

Previously, taxpayers only could appeal a tax decision made by the Commissioner-General to the High Court. 

Read a 2020 report prepared by the KPMG member firm in Ghana

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