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The Ghana Revenue Authority (GRA) has adopted a strict approach to tax offences, imposing severe penalties to ensure compliance.
One of the latest cases involves the ongoing investigation into billionaire businessman Richard Nii-Armah Quaye over a GH₵30 million tax liability, highlighting the authority’s commitment to cracking down on defaulters.
The Revenue Administration Act, 2016, outlines various tax offences along with their corresponding penalties, which may include interest charges, fines, and prosecution. These penalties fall into two main categories:
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Offences that attract pecuniary penalties
Offences that result in imprisonment or both imprisonment and pecuniary penalties
From failing to maintain proper tax records to making false declarations or obstructing tax administration, offenders face severe consequences, including hefty fines, asset forfeiture, and imprisonment.
Below is a detailed breakdown of the penalties imposed for various tax-related offences in Ghana.
GRA’s Penalties For Tax Offences
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Offence | Penalty |
Failing to Maintain Proper Records | Deliberate failure: 75% of the tax due. Other cases: Lesser of 75% of the tax due or 250 currency points. |
Failing to File a Tax Return
| 500 currency points plus 10 currency points per day of delay. |
Failing to File a Communications Service Tax Return | 2,000 currency points plus 500 currency points per day of delay. |
Failure to Submit Tax Return (4 Months After Penalty) | The Commissioner-General may prosecute to enforce submission. |
Making False or Misleading Statements to a Tax Officer | Without reasonable excuse: 100% of the tax shortfall. Other cases: 30% of the tax shortfall. If undetected underpayment exceeds 50 currency points: 25–200 penalty units or 3 months–2 years imprisonment, or both. Other cases: 5–50 penalty units or 1–3 months imprisonment, or both. |
Unauthorised Attempt to Collect Tax | Knowingly or recklessly: 200% of the amount collected. Other cases: Full amount collected. |
Aiding and Abetting Tax Offences | Liable to pay 100% of the tax shortfall. |
Failing to Comply with a Tax Law | Fine: 1,000–2,500 penalty units or 2–5 years imprisonment, or both. |
Failing to Register for Tax | Pay due tax plus a fine of either twice the tax amount or 1,000 penalty units (whichever is higher). The Commissioner-General may forfeit goods/materials used in the business. |
Failing to Pay Tax by Due Dates | If amount exceeds 2,000 currency points: 200–1,000 penalty units or 3 months–1 year imprisonment, or both. Other cases: 50–100 penalty units or 1–3 months imprisonment, or both. |
Impeding Tax Administration | If involves fraud/force: Twice the evaded amount or 200 penalty units, or 2–4 years imprisonment, or both. Other cases: 10–200 penalty units or 3 months–2 years imprisonment, or both. |
Causing Harm to a Tax Officer | Up to 20 years imprisonment upon conviction. |