The Chartered Institute of Taxation Ghana (CITG) has thrown its weight behind the Ghana Revenue Authority’s deployment of an artificial intelligence-driven tax administration platform, known as Publican Artificial Intelligence (AI), while cautioning that legitimate concerns raised by businesses and taxpayers must be addressed to sustain confidence in the system.

In a statement responding to public reactions, the Institute acknowledged the ongoing engagement with importers and other stakeholders to clarify how the system operates. It described these efforts as necessary and urged the Authority to deepen dialogue.

“The Institute commends these efforts and encourages continued dialogue to enhance understanding and confidence in the system,” the statement said.

Publican AI is being introduced as part of broader efforts to modernise tax administration, improve compliance, and strengthen domestic revenue mobilisation. The Institute said it recognises the “transformative potential of AI in enhancing revenue mobilization, improving efficiency, and strengthening tax compliance,” adding that, if properly implemented, the system could significantly advance Ghana’s tax framework.

However, the CITG did not dismiss growing unease within the business community. It pointed to a range of concerns emerging from stakeholders, particularly importers operating through the Tema and Takoradi ports.

Among the issues raised are reports of sharp increases in import duties, operational bottlenecks affecting cargo clearance, and questions over how AI-driven valuations are determined. Businesses have also cited limited consultation ahead of the rollout, alongside fears that errors in classification could lead to inflated tax assessments.

The Institute further highlighted worries about the potential knock-on effects on critical sectors. Concerns have been raised that higher duties on agricultural inputs could disrupt supply chains and ultimately affect food security.

Despite these challenges, the CITG maintained that the use of technology in tax administration is necessary but must be anchored in Ghana’s legal framework. It stressed that the deployment of AI must comply with provisions under the and the, particularly regarding transparency, valuation, and taxpayer rights.

“Taxpayers should be adequately informed of how AI systems are used in tax assessments, customs valuation, risk profiling, and compliance enforcement,” the Institute stated. “Decisions affecting taxpayers must be explainable, and taxpayers must retain the right to challenge or appeal such decisions through established legal channels.”

The CITG also emphasised that artificial intelligence should support, not replace, human judgment. It underscored that the GRA remains fully accountable for all assessments, whether generated with the assistance of AI or not.

On safeguards, the Institute called for robust systems to detect and correct errors quickly, warning that perceived bias or unjustified assessments could erode trust in the tax system. It also urged the Authority to adopt faster and more transparent dispute resolution processes, acknowledging that delays can disrupt business operations and affect revenue flows.

“The Institute urges the Ghana Revenue Authority to adopt efficient, transparent, and expeditious approaches in the handling and resolution of such disputes, while safeguarding the integrity, fairness, and credibility of the tax administration system in Ghana,” the statement said.

It further encouraged taxpayers who feel aggrieved by AI-driven assessments to make use of existing dispute resolution mechanisms under the law.

Looking ahead, the CITG stressed the importance of capacity building, calling for continuous training of tax officials and practitioners to effectively engage with AI systems in the evolving tax environment.

The Institute reaffirmed its readiness to collaborate with the GRA and other stakeholders to ensure that the integration of artificial intelligence into tax administration delivers efficiency without compromising fairness.

“We urge all stakeholders to remain engaged and to approach this transition with a shared commitment to fairness, accountability, and national development,” the statement concluded.