The Ghana Revenue Authority (GRA) has intensified its nationwide campaign for the filing of income tax returns.
The campaign is part of the Tax and Good Governance Month to encourage all eligible individuals and businesses to meet the end-of-month deadline.
This means that taxpayers, including individuals and businesses across the country, are expected to file their income tax returns by the end of April this year.
The revenue collection agency explained that filing returns was a legal obligation for all income earners, serving as a statutory declaration of a person’s income from business, employment or investment, as well as the tax payable.
However, it warned that failure to file by the stipulated deadline attracted a GH¢500 penalty, an additional GH¢10 daily fine, and possible prosecution leading to a jail term for wilful default.
Reliefs
The authority stressed that beyond compliance, filing returns enabled taxpayers to access reliefs and refunds, reinforcing its importance to both personal financial benefits and national revenue mobilisation.
The Commissioner of the Domestic Tax Division at GRA, Dr Martin Kolbil Yamborigya, in an interview with the media in Accra yesterday, stated that improved participation remained critical to boosting domestic revenue mobilisation and good governance.
“Filing returns is a statutory obligation for all persons who earn income and we expect full compliance before the end of April”.
“Beyond meeting a legal requirement, it allows taxpayers to benefit from reliefs and refunds while supporting national development,” he added.
Background
The GRA has designated April as Tax and Good Governance Month to intensify public education on tax payment procedures and responsible citizenship as part of efforts to boost domestic revenue and support socio-economic development.
The period also coincides with the nationwide filing of income tax returns by individuals and businesses.
The initiative places particular emphasis on promoting compliance through timely filing of tax returns.
Understanding tax returns
The Commissioner, Domestic Tax, explained that a tax return was a statutory document that captured a taxpayer’s total income and corresponding tax obligations within a given year.
Mr Yamborigya said income subject to declaration was derived from three main sources — business, employment and investment — making it mandatory for individuals and entities to disclose all earnings.
He emphasised that filing returns went beyond compliance, describing it as a civic duty that supported national development, while ensuring transparency in personal and corporate finances.
“Income tax was an annual obligation, and the return was simply a declaration of what you had earned from all sources and the tax payable,” Mr Yamborigya said.
He added that the exercise was critical in helping the government plan effectively and mobilise adequate domestic revenue for development.
Filing process, taxpayer support
To improve compliance, Dr Yamborigya stated that the authority introduced a digital filing system that allowed taxpayers to submit their returns online through a dedicated portal.
He said the system enabled users to register using their Ghana Card details, declare income from multiple sources and automatically compute their tax liabilities.
It also provided an avenue for taxpayers to indicate applicable reliefs, including child education, marriage, disability and mortgage benefits.
The Commissioner responsible for Domestic Tax stressed that the platform had simplified what was previously a manual and time-consuming process, making it easier for individuals and businesses to comply.
Mr Yamborigya added that taxpayers who overpaid their taxes were eligible for refunds upon filing, encouraging the public to take advantage of the system.
Compliance gaps
In spite of ongoing reforms, the commissioner stated that the authority acknowledged that compliance, particularly among individuals and the informal sector, remained below expectations.
Mr Yamborigya said while some tax categories recorded over 50 per cent compliance, the GRA was targeting levels above 85 per cent in the medium term.
He said it was estimated that a significant proportion of informal sector operators were yet to register, underscoring the need for intensified education and enforcement.
Tax education
As part of the campaign, he said, the GRA rolled out tax clinics, public education programmes and media engagements nationwide to guide taxpayers through the filing process.
“It also strengthened enforcement measures to address non-compliance and ensure fairness in the tax system,” he said.
Dr Yamborigya reiterated the authority’s commitment to improving compliance and expanding the tax net.
