The Commissioner-General of the Ghana Revenue Authority (GRA), Anthony Kwasi Sarpong, says the law permits the Authority to use "reasonable force" against businesses and individuals who refuse to honour their tax obligations.
Speaking on Joy News' PM Express Business Edition with host George Wiafe, he explained that the use of such measures is not arbitrary but strictly defined by law. "Within that context, the law permits GRA to use some level of reasonable force when individuals are found to be making gains, and yet they are not," he said.
He noted that taxpayers are first allowed to comply voluntarily. "The law answers that if somebody owes taxes, you must give them 30 days' notice.
So we'll give you the 30-day' notice and write to you that you are supposed to do that. "After the 30 days, if you don't comply with it, the law gives opportunity to give you a notice that we may use extra force on the individual." Explaining how the law works in practice, the GRA boss said the Authority is empowered to step in where a taxpayer has the means but deliberately refuses to pay. "In the area of domestic tax, the law empowers GRA that if you have money in your bank account and you are not paying your taxes, you can write to the Bank of Ghana and all the banks and say that the primary disbursement of your money must go to taxes. "But this is used very rarely.
