Parliament recently passed a new Revenue Administration (Amendment) Act, 2020 (Act 1029) to amend the 2016 Revenue Administration Act (Act 915).

In particular, the new Act creates an Independent Tax Appeals Board (“Appeals Board”) to determine appeals against the tax decisions of the Commissioner-General of the Ghana Revenue Authority. A person dissatisfied with the decision of the Commissioner-General may appeal against the decision to the Appeals Board within thirty days. If dissatisfied with the decision of the Appeals Board, the person may then appeal to the High Court within thirty days of being served with the decision.

Prior to this amendment, the only avenue for a person to seek redress was the courts. It is therefore hoped that the Appeals Board will reduce the amount of tax objection-related litigation.