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The Ghana Revenue Authority (GRA) has established an independent Tax Appeals Board to address clients’ concerns about assessments and audits conducted by the Authority.
The Board will also examine appeals against the decisions of the Commissioner General on fiscal directives and actions.
According to the Authority, the law also allowed the GRA to establish a secretariat.
This is expected to facilitate the functioning of the Board and act as a way to address the concerns of companies in the country.
Why the decision of the Ghana tax authority?
According to the Ghana Revenue Authority, it is moving forward with the establishment of this Board following the amendments made to the Revenue Administration Act.
It is also part of the Ghana Revenue Authority’s plan to enhance what is described as an improved “customer service experience” and simplify the tax payment process and all business concerns.
During the last month, the Authority has been undertaking a series of activities aimed at supporting companies in complying with their tax obligations.
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The Law indicates that any person who is not satisfied with a decision of the Commissioner General may, within 30 days, appeal the decision to the Independent Board of Tax Appeals. If you are also dissatisfied with the board, you can appeal the decision to the court, within 30 days.
Board composition
According to the law, the board will be made up of a president with no less than 10 years of experience in tax practice, who is a lawyer of not less than 10 years in the Ghana Bar Association or a retired judge of the High Court of the country .
The Act also states that the board will also have two retired persons from the Ghana Revenue Authority who are not below the rank of Chief Revenue Officer who qualify for appointment as tax consultants.
The Board is also required to have two representatives from the Chartered Institute of Taxation appointed by the institute, with no less than 10 years of practice.
There are also supposed to be 2 female Representatives on the board. The Collegiate Institute of Accountants also has the right to two representatives on the Board of the Fiscal Advisory Board.
