Ghana warns businesses of sanctions for deliberate VAT evasion
The Ghana Revenue Authority (GRA) has warned businesses of possible fines, interest and other enforcement measures for deliberately failing to meet value-added tax obligations. MyJoyOnline reports, citing the GRA Commissioner for Domestic Tax Revenue, Dr. Martin Kolbil Yamborigya.
Explanations first
According to the official, before applying enforcement measures, the agency will first explain taxpayers’ obligations and help them comply with the law. The GRA will assess the nature, scale and consequences of non-compliance to determine whether it resulted from lack of awareness or was deliberate.
If a violation is found to be deliberate, the tax authority may apply enforcement measures, including imposing fines and charging interest. Businesses that fail to meet VAT obligations may be liable for taxes that should have been collected and remitted to the state.
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VAT payer obligations
Yamborigya urged businesses to register as VAT payers where required by law, calculate the tax correctly, issue approved VAT invoices, keep proper records, file returns and pay taxes within the established deadlines. He advised businesses that are unsure of their obligations to contact the GRA for clarification.
The official also noted that more severe legal measures are possible in serious cases of deliberate non-compliance. According to him, if the actions violate the law, the case may also involve imprisonment. The warning is part of the GRA’s campaign to explain VAT rules and monitor compliance with them under the Value Added Tax Act, 2025 (Act 1151).
