Deliberate VAT evasion will attract penalties — GRA

The Ghana Revenue Authority (GRA) has warned businesses that deliberately evade their Value Added Tax (VAT) obligations that they risk facing penalties, interest and other enforcement measures.

The Commissioner of Domestic Tax Revenue at the GRA, Dr Martin Kolbil Yamborigya, says the Authority would first seek to educate taxpayers and assist them to comply with the law before resorting to enforcement.

“Our first aim is to educate and then follow for compliance. So, we help you to comply,” he said.

Speaking on Joy FM's Super Morning Show on September 15, Dr Yamborigya explained that the GRA would assess the nature, extent and impact of a taxpayer's non-compliance to determine whether it resulted from ignorance or was deliberate.

“But if we find out that your non-compliance is deliberate, then we can move into enforcement where we can impose penalties and interest,” he cautioned.

He said businesses that fail to comply with their VAT responsibilities could become liable for taxes that should have been collected and paid to the government.

The GRA official urged businesses to register where required, charge the correct tax, issue approved VAT invoices, keep proper records, file their returns and pay taxes within the required period.

He also encouraged businesses that were uncertain about their obligations to seek clarification from the GRA rather than risk falling foul of the law.

Dr Yamborigya further warned that serious cases of deliberate non-compliance could attract stronger legal action.

“We could even take you to prison if we find out that the actions that you are taking” are in breach of the law, he said.

The warning forms part of the GRA's ongoing VAT education and compliance campaign under the Value Added Tax Act, 2025 (Act 1151).

The campaign is intended to improve voluntary compliance, protect government revenue and ensure that businesses that properly account for VAT are not disadvantaged by those who fail to meet their tax obligations.

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DISCLAIMER: The Views, Comments, Opinions, Contributions and Statements made by Readers and Contributors on this platform do not necessarily represent the views or policy of Multimedia Group Limited.