Tax systems work best when taxpayers trust that disputes will be handled fairly. In 2020, Ghana took a bold step to strengthen that trust by establishing the Independent Tax Appeals Board (ITAB) under the Revenue Administration (Amendment) Act, 2020 (Act 1029). This reform is reshaping how tax disagreements are resolved, offering a more transparent and accessible path for taxpayers.
Why the Board Matters
Until recently, objections to tax decisions were handled internally by the Ghana Revenue Authority (GRA). Taxpayers who disagreed had little choice but to head straight to the courts. This process was often criticized for being costly, slow and tilted in favour of the tax authority.
Act 1029 changed that. By amending section 44 of the Revenue Administration Act, 2016 (Act 915), it introduced a new Fourth Schedule that created ITAB as a specialist body to hear appeals before cases reach the courts.
What ITAB Can Do
The Board has wide powers to ensure fairness. It can:
- Confirm, reduce, increase, or annul a tax assessment.
- Direct the Commissioner-General to amend an assessment.
- Make any order it considers appropriate in the circumstances.
This makes ITAB more than just a review panel. It is a substantive adjudicatory body with real authority.
Who Sits on the Board
Independence and expertise are built into ITAB’s design. The Board is chaired by either a seasoned tax lawyer with at least ten years’ experience or a retired Superior Court judge. Other members include retired senior GRA officers, nominees from the Chartered Institute of Taxation and the Institute of Chartered Accountants and representatives from the private sector. Gender balance is explicitly recognised. Appointments are made by the Minister of Finance for fixed terms with safeguards to protect tenure and independence.
How Appeals Work
Hearings before ITAB are deliberately less formal than court proceedings. They are held in camera and taxpayers may represent themselves or appoint lawyers, accountants, auditors or tax consultants. The Board is not bound by strict rules of evidence, allowing flexibility while ensuring fairness. The burden of proof lies with the taxpayer. Decisions are issued in writing within a set timeframe and dissatisfied parties may appeal further to the High Court within 30 days. Importantly, filing an appeal does not automatically suspend enforcement unless a court orders otherwise. Failure to comply with ITAB’s lawful orders is an offence.
Why It Matters for Ghana
For taxpayers, ITAB provides a faster, more affordable way to challenge tax decisions without immediately resorting to litigation. For the GRA and the State, it enhances credibility, reduces court congestion and encourages voluntary compliance by showing that disputes are handled fairly.
The Bigger Picture
The Independent Tax Appeals Board is more than a new institution. It is a signal of Ghana’s commitment to modern, rights-based tax administration. By combining independence, technical expertise and procedural fairness, ITAB bridges the gap between administrative decision-making and judicial oversight.
As the Board builds its track record, its decisions will shape taxpayer confidence and strengthen Ghana’s revenue system for years to come.
About Forth Ghana
Forth Ghana is a consulting firm that partners with leaders in business, government and society to tackle complex challenges and unlock long-term value. We work at the intersection of strategy, people and organisation, risk, law, finance, technology and ESG – bringing clarity to uncertainty and practical solutions to execution.
Our work is grounded in deep local insight, global best practices and a delivery model that embeds experienced professionals directly within client teams. We focus on what matters most: helping organisations make better decisions, manage risk and deliver measurable outcomes.
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