GRA Scales Up Enforcement Nationwide Amid Rising Tax Non-Compliance
The Ghana Revenue Authority (GRA) has intensified tax compliance and enforcement operations across the country following what officials describe as growing levels of non-compliance among taxpayers.
Assistant Commissioner in Charge of Accra Area Enforcement, Joseph Annan Adjeikwei, briefing journalists in Accra, said the Authority has observed an emerging trend where several taxpayers file returns solely to avoid penalties but fail to make the required payments. Others, he noted, have stopped filing altogether despite remaining in active business operations, while some continue to under-declare their tax obligations.
“For some time, we relaxed our enforcement mandate to encourage voluntary compliance through education. But we realised many taxpayers are taking advantage of the system. They file but do not pay, they under-declare, or they stop filing altogether,” he stated.
According to him, a field assessment conducted in early 2024 revealed widespread infractions across sectors, compelling the Authority to deploy additional enforcement officers from November to strengthen on-the-ground checks and ensure strict compliance with tax laws.
The intensified exercise, he said, includes arrests and prosecutions where necessary, depending on the severity and nature of the offence. The operations run both day and night throughout the week and cover all tax categories, including Personal Income Tax (PIT), Corporate Income Tax (CIT), Value Added Tax (VAT), excise duties and the Communications Service Tax (CST).
Reiterating the Authority’s determination to enforce sanctions without exception, Mr Annan said, “If one person violates the law and walks free, others will follow. Our message is simple: we are out there, and taxpayers must do the right thing.”
He encouraged the media to support the Authority’s ongoing public education efforts, emphasising that the current enforcement drive had become a permanent feature of GRA’s nationwide operations.
“You never know when we will visit your business, and this programme is not ending anytime soon,” he cautioned.
Touching on last year’s enforcement exercises involving non-compliant foreign businesses, Mr Annan explained that the GRA did not pursue prosecutions because it was the Authority’s first major national sweep. Management at the time granted amnesty but required all outstanding taxes to be paid.
He, however, warned that this year’s enforcement would be stricter following months of sensitisation, adding that taxpayers who continue to disregard their obligations would be deemed delinquent and face the full rigor of the law.
On revenue losses, the Assistant Commissioner noted that the extent of non-compliance makes it difficult to quantify the shortfall, but stressed that the losses are substantial, with some taxpayers owing millions of cedis based on their own declarations.
He disclosed that the Authority is targeting more than GH¢30 billion in revenue this month as part of efforts to recover earlier shortfalls and boost domestic revenue mobilisation.
Mr Annan indicated that the GRA will maintain enforcement as a core component of its national operations as it strengthens efforts to improve compliance and enhance revenue performance.
