Ghana’s Parliament has passed the Revenue Administration Act, 2020 (Act 1029) as an amendment to the tax procedures and administration rules. Previously, taxpayers only could appeal to the High Court of a tax decision made by the Commissioner-General. The Act establishes an Independent Tax Appeals Board whose functions, among others, are to hear and determine appeals against decisions of Ghana’s Commissioner-General (CG) with respect to objections to tax decisions under the Revenue Administration Act, 2016, Act 915 (as amended)/.
Act 1029 provides for a two-tier process for taxpayers to appeal tax deficiencies:
- Taxpayers have 30 days to appeal to a newly established independent Tax Appeals Board against a decision of the Commissioner-General of the Ghana Revenue Authority.
- Taxpayers then have 30 days after a decision made by the Tax Appeals Board to the High Court.
