The Ghana Revenue Authority (GRA) is deploying its Integrated Tax Administration System (ITAS) to bring key aspects of the country’s tax administration onto a single digital platform, with the aim of improving taxpayer services, strengthening compliance, and enabling more effective use of data.

Speaking during the latest instalment of the UK-Ghana Chamber of Commerce (UKGCC) and PwC Ghana’s Quarterly Tax Dialogue Series on “Navigating GRA’s Digital Tax Systems”, the Commissioner of the Domestic Tax Revenue Division, Dr. Martin Kolbil Yamborigya, said, “ITAS is a unified platform for the full tax cycle. It is part of GRA’s continued data transformation in line with international standards, replacing the separate legacy system with a single integrated tax administration system.”

According to Dr. Yamborigya, the system will standardise processes across GRA offices, covering registration, filing, payment and taxpayer accounting, as well as compliance and risk management, audits, objections and appeals, exemptions, refund processing, debt management and investigations.

Key benefits for taxpayers include self-service account activation, digital submission of applications and enquiries, automated workflows, online tracking of requests, fewer manual delays, risk-based audits, and the ability to authorise staff or tax consultants to act on behalf of businesses.

To strengthen tax administration, ITAS will be linked to several national databases and platforms, including the Integrated Customs Management System (ICUMS), the Office of the Registrar of Companies, the Social Security and National Insurance Trust (SSNIT), the Bank of Ghana, Ghana.gov, the Lands Commission and the National Identification Authority.

Dr. Yamborigya urged businesses and taxpayers to embrace the system, noting that GRA’s goal is to reduce paperwork and automate processes to improve service delivery.

Some ITAS capabilities are already operational, while additional features, including greater automation and pre-population of taxpayer information, will be progressively rolled out as implementation advances.

Beyond ITAS: e-invoicing, Sentinel and informal sector taxation

Beyond ITAS, the GRA outlined other digital initiatives aimed at improving compliance and broadening the tax net.

One such initiative is the electronic invoicing (e-invoicing) system, which digitises the issuance and validation of invoices, debit notes and credit notes between suppliers and customers. The system authenticates invoices in real time, allowing GRA to validate transactions almost instantly.

Dr. Yamborigya, however, emphasised that “e-invoicing is just an invoicing system and not a payment system”, explaining that it is intended to eliminate invoice forgery, reduce false input VAT claims, lower audit costs and improve compliance data for risk profiling.

For businesses, he said the benefits include a fairer tax environment, simplified VAT returns, faster refunds, lower compliance costs and better record-keeping.

He also explained the Sentinel project, which seeks to improve taxation of digital transactions. The initiative, introduced at the direction of the Ministry of Finance, is a digital tax collection and monitoring system aimed at enhancing digital tax transparency, improving VAT and levy collection, and streamlining cross-border digital transactions. Under the system, VAT is disclosed and collected at the point of payment through participating payment platforms.

“Sentinel is simply a payment deduction platform and not meant to replace all other responsibilities,” Dr. Yamborigya explained, stressing that affected taxpayers will still be required to register where necessary and file tax returns.

The Authority also highlighted the Modified Taxation Scheme for informal sector taxpayers whose annual turnover falls below the prescribed threshold, now increased to GH¢750,000.

The scheme comprises three categories – presumptive tax based on instalment for businesses with turnover below GH¢20,000; presumptive tax based on turnover where taxpayers pay a flat three per cent of turnover and are not required to register for VAT; and modified cash basis which allows qualifying taxpayers who keep records to be taxed using simplified accounting principles.

An accompanying mobile application allows taxpayers to register using their Ghana Card details and estimated turnover, after which the system automatically computes the applicable tax liability.

Demystifying VAT refunds: what businesses need to know

Addressing one of the most frequently raised concerns among businesses, Dr. Yamborigya explained the principles behind VAT refunds and the conditions required for a successful claim.

“VAT is designed to be a tax on the final consumer and not on business input,” he said, noting that the refund mechanism protects VAT neutrality, supports exporters and businesses with persistent input credits, improves cash flow and strengthens confidence in the tax system.

However, he cautioned that not every VAT credit is automatically refundable and stressed that a refund request must meet certain conditions before a refund can be applied.

According to Dr. Yamborigya, taxpayers who qualify for VAT refunds include businesses generating excess input VAT, exporters with significant input VAT, businesses making zero-rated supplies, enterprises undertaking substantial capital expenditure and taxpayers with genuine VAT overpayments. Exporters qualify where exports account for at least 25 per cent of taxable supplies and appropriate documentation can be verified.

For businesses seeking faster processing, he encouraged readiness by ensuring all VAT returns are filed, invoices and customs evidence are available, transactions are traceable, exports are supported by proper documentation and outstanding liabilities are reconciled before submission.

“The stronger the evidence chain, the easier the verification for you,” he advised, and urged taxpayers to “ask not only how do I get a VAT refund. Ask, how do I ensure that my refund entitlement can be demonstrated quickly, accurately and conclusively”.

A call for compliance and partnership

Dr. Yamborigya encouraged businesses to maintain proper documentation, reconcile records consistently, understand statutory requirements, and embrace digital invoicing and electronic record-keeping, which are becoming increasingly central to tax administration.

He further underscored GRA’s broader strategy of encouraging compliance through engagement and education.

“Our objective is to move away from enforcement and penalties to a compliance regime. We believe that when taxpayers understand what is required of them, they’ll do the right thing,” he stated.

The webinar, moderated by Laura Torgbenoo Fiagome, Associate Director, Tax Services at PwC Ghana, also explored practical issues including how taxpayers can identify and contact their assigned relationship managers, onboarding procedures for e-invoicing, methods for verifying genuine invoices through QR code validation, VAT compliance responsibilities, tax refund procedures and taxpayer support services.