Deliberate VAT evasion will attract penalties — GRA

The Ghana Revenue Authority (GRA) has issued a stern warning to businesses that deliberately evade their Value Added Tax (VAT) obligations. Dr Martin Kolbil Yamborigya, the Commissioner of Domestic Tax Revenue at the GRA, stated that the Authority would first seek to educate taxpayers and assist them in complying with the law. However, if the non-compliance is found to be deliberate, the GRA will move into enforcement, potentially imposing penalties, interest, and other measures.

The GRA official emphasized that businesses must register where required, charge the correct tax, issue approved invoices, maintain proper records, file returns on time, and pay taxes accordingly. He also advised businesses with questions about their obligations to seek clarification from the GRA instead of risking legal consequences.

In severe cases of deliberate non-compliance, the GRA could even pursue legal action, including imprisonment, to ensure compliance with the Value Added Tax Act, 2025 (Act 1151). This campaign aims to improve voluntary compliance, protect government revenue, and prevent businesses from being unfairly disadvantaged by those who fail to meet their tax obligations.