The Ghana Revenue Authority (GRA) has escalated its tax compliance and enforcement activities nationwide due to what it identifies as increasing levels of non-compliance among taxpayers.
Joseph Annan Adjeikwei, the Assistant Commissioner responsible for Accra Area Enforcement, informed journalists in Accra that the Authority has detected a troubling trend where numerous taxpayers submit returns solely to evade penalties, yet fail to fulfill their payment obligations.
He noted that some individuals have ceased filing altogether, despite being actively engaged in business, while others under-report their tax liabilities.
“For a period, we eased our enforcement efforts to promote voluntary compliance through educational initiatives. However, we have come to realize that many taxpayers are exploiting the system. They file but do not pay, they under-declare, or they completely stop filing,” he stated.
Mr. Annan elaborated that a field assessment carried out in early 2024 uncovered widespread violations, leading the GRA to assign additional enforcement personnel starting in November to enhance monitoring and ensure strict compliance with tax regulations.
He pointed out that the intensified operation includes arrests and prosecutions when warranted, based on the gravity of the infraction.
Furthermore, he mentioned that the initiative operates continuously throughout the week, encompassing all tax categories, such as Personal Income Tax (PIT), Corporate Income Tax (CIT), Value Added Tax (VAT), excise duties, and the Communications Service Tax (CST).
Mr. Annan emphasized that the GRA will persist in enforcing penalties.
“If one individual breaches the law and escapes consequences, others will follow suit. Our message is clear: we are actively monitoring, and taxpayers must comply with the law,” he asserted.
He called on the media to assist in ongoing public education, highlighting that the enforcement program has become a permanent aspect of the Authority’s national operations.
“You can never predict when we will inspect your business, and this initiative is not concluding anytime soon,” he concluded.
In the arrest operations conducted last year concerning non-compliant foreign businesses, Mr. Annan clarified that the GRA refrained from pursuing prosecutions since it was the Authority’s initial significant enforcement initiative. At that time, management provided amnesty but mandated the payment of all outstanding taxes.
He cautioned that this year’s operations will be more stringent after several months of awareness campaigns, indicating that taxpayers who persist in violating the law will be regarded as delinquent, and “the law will descend heavily on them.”
In response to inquiries regarding revenue losses, the Assistant Commissioner noted that the extent of non-compliance complicates quantification but emphasized that the losses are considerable, with certain taxpayers owing millions of cedis according to their own declarations.
He further mentioned that the Authority aims to target over GH¢30 billion in revenue this month to assist in recovering previous deficits.
Mr. Annan stated that the GRA will uphold enforcement as a fundamental aspect of its nationwide operations while enhancing efforts to increase revenue mobilization and improve compliance.
