The Ghana Revenue Authority (“GRA”) has announced that it is working with the judiciary to establish tax courts that will be dedicated to hearing only tax claims. The revenue authority is currently training a select number of judges and taking other steps to ensure that the courts will be adequately equipped and staffed.
The establishment of the tax courts is seen as a positive development by the government and private tax practitioners alike. The government hopes that the tax courts will positively impact revenue mobilization. Private tax practitioners hope that this development will lead to the claims being handled more consistently and expeditiously.
The revenue authority has not indicated exactly when the courts will be operational. We anticipate however that they could well be operational before the end of this year.