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Objecting to a Tax Decision

Lessons from Republic vs. High Court, Accra; Ex Parte Afia African Village Limited and The Commissioner-General of the Ghana Revenue Authority (2022)

The Supreme Court of Ghana has recently issued a ruling with respect to the process for objecting to a tax decision. The ruling highlights the need to follow the laid down procedures for objecting to a tax decision by the Commissioner-General of the Ghana Revenue Authority.

In this Update, we provide a summary of the case and the Supreme Court’s ruling as well as a commentary on the issues of importance to taxpayers. We hope you find the content useful – feel free to reach us if you would like to discuss any aspect further. 

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