Your rights and responsibilities as a Ghanaian taxpayer
A fair tax system depends on taxpayers who know both what is expected of them and what they are entitled to. Here is a simple overview.
Your rights
- To be treated with courtesy, fairness and respect by tax officials.
- To clear, accurate information about your tax obligations.
- To privacy and the confidentiality of the information you provide.
- To pay no more than the correct amount of tax due under the law.
- To receive an explanation of any assessment made against you.
- To object to a tax decision you disagree with, and to seek further review through the channels provided by law.
- To be represented or assisted by a person of your choice.
- To official receipts for every payment you make.
Your responsibilities
- Register with the Ghana Revenue Authority and use your Ghana Card number as your Taxpayer Identification Number.
- Keep proper records of income, sales and expenses.
- File accurate returns on time.
- Pay the tax you owe by the due date.
- Issue and request proper receipts and invoices.
- Be honest and cooperative in your dealings with the tax authorities.
Frequently asked questions
Which law governs how taxes are administered in Ghana?
The main law is the Revenue Administration Act, 2016 (Act 915), which sets out how taxes are registered, assessed, collected and enforced, and the procedures for objections and appeals. Specific taxes are governed by their own laws, such as the Income Tax Act, 2015 (Act 896) and the Value Added Tax Act. The Ghana Revenue Authority (GRA) is the body responsible for administering them.
What can I do if I disagree with a tax assessment?
First, ask the GRA office that issued it for a written explanation. If you still disagree, you may lodge a formal objection with the Commissioner-General within the time limit set by law, stating clearly the grounds of your objection. If you remain dissatisfied with the decision, the law provides for further review. Time limits are strict, so act quickly and keep copies of all correspondence. Our Taxpayer Rights Desk can point you in the right direction.
Is my tax information confidential?
Yes. Tax officials are required by law to keep taxpayer information confidential, except where disclosure is permitted by law. Your personal data is also protected under the Data Protection Act, 2012 (Act 843).
Why should I care how the government spends tax money?
Because it is your money. Every road, clinic, classroom and police patrol is paid for by taxpayers. Following the budget and asking questions is how citizens make sure that public funds are spent prudently and deliver real value.
Can Taxpayers League Ghana represent me in a tax dispute?
We are an advocacy and education organisation, not a law firm or tax consultancy. We can explain your rights, point you to the right channels and raise systemic issues with the authorities, but for individual disputes we recommend you consult a qualified tax practitioner or lawyer.
This page provides general information only and is not legal or tax advice. Laws and procedures change; always confirm current requirements with the Ghana Revenue Authority or a qualified professional.
Have a question about your rights?
Send us a message and our team will point you in the right direction.