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.


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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