Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

May 4, 2020

Ghana Revenue Authority announces support to taxpayers in response to COVID-19

Executive summary

The Ghana Revenue Authority (GRA), the entity responsible for administering tax laws, in accordance with the provisions of the Ghana Revenue Authority Act, 2009 (Act 791), has instituted measures to ensure that taxpayers are able to meet their tax obligations during the COVID-19 pandemic.

This Alert highlights the measures announced by the GRA.

Detailed discussion

The GRA has outlined measures to ensure that taxpayers are able to meet their tax obligations during this period of COVID-19. This is in pursuance of the implementation of the tax measures presented to Parliament by the Minister for Finance and Economic Planning (the Finance Minister) to mitigate the economic burden on taxpayers. These measures were announced to the public on 27 April 2020.

The measures announced by the GRA are:

1. Extension of time to file Self-Assessment Estimate Return

The due date for filing Self-Assessment return by entities with a 31 December financial year-end which was originally 31 March 2020 has been extended to 30 April 2020.

2. Extension of time to file Annual Return – Company Income Tax (CIT) and Personal Income Tax (PIT)

The due date for filing the Annual Return has been extended from four months to six months after the end of the basis year. However, companies that can file their returns before the extension period are encouraged to do so. According to the GRA, such companies will be classified as compliant and eligible for early issuance of both the Tax Clearance Certificate and the Withholding Tax Exemption Certificate.

3. Annual Tax Month

The month of June will be the Annual Tax Month for 2020 instead of April 2020.

4. Monthly filing of returns

Taxpayers are expected to file their monthly returns by the due dates using the email addresses provided by the GRA.

5. Payment of taxes

Taxpayers are expected to pay their taxes by SWIFT TRANSFER and are advised to contact their local Tax Office for bank details.

6. Waiver of penalties

Taxpayers who pay all their outstanding debts due to the GRA by 30 June 2020, will be granted a waiver of penalties on their principal debts.

7. Contributions and donations to COVID-19 Deductible

Donations and contributions toward the fight against the COVID-19 pandemic will be allowed as a deductible expense.

8. Vehicle Income Tax (VIT)

The due date for the sale of VIT stickers for the second quarter has been extended by one month ending on 15 May 2020.


For additional information with respect to this Alert, please contact the following:

Ernst & Young Advisory Services Limited, Accra
Ernst & Young Advisory Services (Pty) Ltd., Africa ITTS Leader, Johannesburg
Ernst & Young Société d’Avocats, Pan African Tax – Transfer Pricing Desk, Paris
Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London
Ernst & Young LLP (United States), Pan African Tax Desk, New York




The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more