The Ghana Revenue Authority designates April as Tax and Good Governance Month to inform and encourage taxpayers about filing their income tax returns and paying taxes.

During this period, the GRA hosts seminars, workshops, and tax clinics to educate taxpayers about their responsibilities and the benefits of filing returns.

Dr. Martin Kolbil Yamborigya, Assistant Commissioner and Head of Audit for the Large Taxpayer Office, emphasized the importance of raising awareness and reminding taxpayers of their filing obligations during a program for public sector workers.

“We also educate them to understand that filing their tax return is not just for you to pay tax, but it also affords you or gives you the opportunity to claim certain benefits,” he said.

He mentioned potential taxpayer benefits like child education, marital, and mortgage relief.

“When you file your returns, you have access to that When you file your returns, you also have the opportunity to even claim an overpayment, assuming that as a result of this relief that you are enjoying, the taxes that you paid during the year is more than what you should have paid,” Dr Yamborigya said.

“You will be in an overpayment position and then the law requires that when you have overpaid your tax, then the Commissioner General is supposed to refund that to you within 60 days after the overpayment has been established.”

He emphasized that filing returns was mandatory, with penalties including fines and imprisonment for non-compliance.

However, to incentivize voluntary compliance, Section 74 of the Revenue Administration Act was revised. It permits taxpayers to self-disclose accurate information to the Commissioner-General, potentially waiving penalties.

“So we want to encourage people and this is something that is not just like a one-off amnesty. It is something that was incorporated into the law that at any time a taxpayer can always take advantage of that,” he said.

Dr. Martin also urged individuals earning income abroad to voluntarily disclose and pay applicable taxes in Ghana, potentially avoiding penalties.

Meanwhile, Dominic Adamnor Nortey, Chief Revenue Officer, clarified that taxing resident Ghanaians on foreign income wasn't a recent imposition. He noted the law's existence since 2016, mandating individuals in Ghana to declare all incomes earned, both domestically and internationally, for taxation.

He added that enforcement of this law is now feasible due to the GRA's enhanced information capabilities.

“We don’t start anything when you don’t have the basis of getting information on people’s income outside. So, now that we have signed an agreement with about 170 countries where we exchange information, now we have information enough to believe that we can drive that aspect of the law and implement it successfully,” Mr Nartey said.

“The Act is clear that anyone who earns income, whether small, big or whatever it is, you have to pay tax on it,” he said, adding that he had nothing to do with VAT at all.