The Ghana Revenue Authority (GRA) has set up an independent Tax Appeals Board to deal with clients' concerns on assessments and audits done by the Authority.

The Board will also look into appeals against decisions of the Commissioner General on tax directives and actions.

According to the Authority, the Act also enabled GRA to establish a secretariat.

This is expected to facilitate the workings of the Board and act as an avenue to taking the concerns from businesses in the country.

 Why the move by Ghana Revenue Authority?

According to the Ghana Revenue Authority it’s going ahead with the establishment of this Board following amendments made to the Revenue Administration Act.

It also part of the Ghana Revenue Authority’s plan to improve upon what is being described as improved “customer service experience” and simplify the process for tax payments and all the concerns of businesses.

The Authority over the past month has been embarking series of activities aimed at supporting businesses when it comes to meeting their tax obligations. 

Filling a compliant

The Act indicates that any person who is dissatisfied with a decision of the Commissioner-General may within 30 days, appeal against the decision to the Independent Tax Appeals Board. If one is also dissatisfied with the board, may appeal the decision to the court, within 30 days

Composition of the Board

According to the Act, the board shall comprise a Chairperson with not less than less than 10 years’ experience in tax practice, who is a lawyer   of not less than 10 years at the Ghana Bar Association or a retired Superior Court Judge in the country.

The Act also states that, the board will also have two retired persons from the Ghana Revenue Authority 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 nominated by the institute, with not less than 10 years of practice.

There is supposed to be 2 women Representatives on the board as well .The Chartered Institute of Accountants are also entitled two representatives on the Board of the Tax Advisory Board.