Paying tax is a civic duty. But the relationship between taxpayer and tax authority runs both ways. Knowing your rights helps you deal with the system confidently — and helps build a fairer one for everybody.
1. The right to be informed
You are entitled to clear and accurate information about which taxes apply to you, how they are calculated and when they are due. If you receive an assessment you do not understand, you can ask for an explanation.
2. The right to fair and respectful treatment
Every taxpayer — from a large company to a market trader — should be treated with courtesy, honesty and impartiality. Tax laws should be applied consistently, without favour.
3. The right to privacy and confidentiality
Information you give to the tax authorities must be kept confidential and used only for the purposes allowed by law. Your personal data is also protected under the Data Protection Act, 2012 (Act 843).
4. The right to pay only the correct amount
You should pay what the law requires — no more and no less. Always insist on an official receipt for every payment you make; it is your proof that the money has reached the public purse.
5. The right to object and appeal
If you believe a tax decision is wrong, the Revenue Administration Act, 2016 (Act 915) allows you to lodge an objection with the Commissioner-General of the Ghana Revenue Authority, and provides for further review if you remain dissatisfied. Time limits are strict, so act promptly and keep copies of everything.
And your responsibilities
Rights come with responsibilities: register, keep good records, file honest returns on time and pay what you owe. A system in which everyone contributes fairly allows tax rates to stay reasonable for all.
This article is general information, not legal or tax advice. See our Taxpayer Rights page for more.