Deliberate VAT evasion will attract penalties — GRA

The Ghana Revenue Authority (GRA) has issued a stern warning to businesses that deliberately avoid paying their Value Added Tax (VAT) obligations. Dr Martin Kolbil Yamborigya, the GRA's Commissioner of Domestic Tax Revenue, stated that the Authority aims to educate taxpayers and assist them in complying with the law before taking enforcement action.

On Joy FM's Super Morning Show, Dr Yamborigya explained that the GRA evaluates the nature, extent, and impact of a taxpayer's non-compliance to determine whether it was due to ignorance or deliberate evasion. If deliberate evasion is detected, the GRA can impose penalties, interest, and other enforcement measures. Businesses are urged to register, charge the correct tax, issue approved VAT invoices, maintain proper records, file returns on time, and seek clarification if uncertain about their obligations.

Serious cases of deliberate non-compliance could even result in legal action, including imprisonment. This warning is part of the GRA's ongoing VAT education and compliance campaign under the Value Added Tax Act, 2025 (Act 1151), aimed at improving voluntary compliance, protecting government revenue, and ensuring that legitimate businesses are not at a disadvantage due to non-compliant entities.