TaxLawGHby MSL Business School
MSL Business SchoolGhana audit powers and taxpayer safeguards guide
Ghana Tax Audits and Investigations
A structured guide to GRA audit selection, advance notice, information requests, access to premises and records, taxpayer safeguards, digital monitoring, re-audits, search powers and possible outcomes.
Published and prepared by MSL Business School through TaxLawGH, its tax and fiscal policy education platform.
MSL Business School audit controls at a glance
Controlling answer
An audit is a statutory verification process with both broad GRA powers and express taxpayer safeguards.
GRA may audit a person's tax affairs after advance written notice, using access and information powers under Act 915. The taxpayer may request the accessing officer's written authorisation, is entitled to representation during a formal examination on oath and should preserve a complete evidence trail.
An ordinary audit should not be confused with a magistrate-authorised search, seizure or arrest under section 88. Each power has its own trigger and procedure.
Selection and re-audit
Audit selection is risk-based but may also include random selection.
Past filing, payment and other compliance or non-compliance may affect selection.
The level of tax payable may be considered.
The class of business or other activity may form part of the risk analysis.
Selection criteria may include random audit selection.
GRA may consider other relevant matters for ensuring collection of tax due.
A previously audited person may be audited again where reasonable grounds exist, particularly by reference to these factors.
Controlled audit workflow
Treat the audit as a sequence of notices, evidence and decisions.
- 01Authenticate the notice
Record the issuing office, officer, legal person, taxes, periods, scope, date and requested response.
- 02Appoint the response team
Identify the authorised representative, internal owner and custodian of documents.
- 03Preserve and reconcile records
Lock the relevant ledgers, returns, invoices, contracts, payroll, bank, customs, withholding and electronic data.
- 04Create a request register
Track each request, statutory basis, clarification, document supplied, delivery date and acknowledgement.
- 05Explain differences precisely
Bridge returns to accounts and source records; distinguish fact, legal position, estimate and unresolved item.
- 06Close the audit formally
Obtain and review the outcome, assessment or closure correspondence and immediately calendar payment and objection dates.
Access to premises, documents and assets
Reasonable cause and written officer authorisation control the access power.
| Power or setting | Statutory position | Taxpayer control |
|---|---|---|
| Dwelling house, conveyance or public premises | Access between 6 a.m. and 6 p.m.; other times require a magistrate's order under section 88. | Request the officer's specific written authorisation and preserve an access log. |
| Other premises or place | Access may occur at all times where section 33 applies. | Confirm the officer, scope, assets accessed and assistance provided. |
| Documents and electronic copies | The officer may inspect, extract, copy and in qualifying cases seize documents. | Obtain the signed receipt and maintain a duplicate where lawful. |
| Asset storing unavailable records | The officer may seize an asset reasonably suspected to contain the document. | Record the device or asset, custody, receipt and statutory retention period. |
| Business stock | The officer may inspect stock, open packaging and take samples. | Maintain an inventory and sample record. |
| Retained document | Owner may examine and copy it at the owner's expense during office hours under supervision. | Make the request in writing and preserve the resulting copies. |
Taxpayer safeguards
Cooperation does not require surrendering the procedural protections in Act 915.
The possessor may ask the tax officer to produce the specific written authorisation for access.
If the officer does not comply, the possessor may refuse access or require departure or return of items already accessed.
Once lawful access is established, the possessor must provide reasonable facilities and assistance.
Documents, assets and samples seized under section 33 must be signed for.
The owner may examine and copy a retained document at the owner's expense under supervision.
GRA must pay reasonable compensation where a document, asset or sample is lost or damaged through the exercise of the power.
Information notices and representation
A section 35 notice can compel information, attendance and document production.
The notice may require reasonably described information, including creation of a document, within the stated time.
A person may be required to attend at a specified time and place for examination on oath.
The notice can concern the tax affairs of the recipient or another person.
Documents in the person's control may be required where described with reasonable certainty.
A person examined on oath is entitled to legal or other representation.
Preserve the notice, service record, clarifications, documents supplied and proof of timely compliance.
Digital monitoring and investigation powers
Act 1086 added network access, while coercive search powers remain separately controlled.
The Commissioner-General may establish a mechanism to verify actual revenue accruing to a taxpayer for computing tax.
A person must provide authorised access to the physical network node, infrastructure or system at the stated equivalent connection point.
Refusal attracts a penalty of five percent of annual gross revenue in addition to the section 78 consequence.
Search, coercive seizure or arrest under section 88 requires an application and a magistrate satisfied of serious risk to tax collection or justice.
The magistrate may authorise specified action with police assistance.
A person may be searched only by a person of the same sex.
Classification matters: Ask which statutory power is being exercised. Audit notice, ordinary access, information notice, digital monitoring and magistrate-authorised search are not interchangeable labels.
Audit outcomes and response
The next legal clock starts when the audit produces a tax decision.
| Possible outcome | Immediate control |
|---|---|
| No adjustment or closure | Retain the closure communication and the final evidence index. |
| Request for more information | Clarify scope, respond by the stated date and preserve proof of delivery. |
| Assessment or adjusted assessment | Check the calculation, legal basis, service date, payment date and objection instructions. |
| Interest or penalty assessment | Separate the underlying tax, period, statutory rate and calculation. |
| Refund or credit position | Reconcile the accepted amount, offsets and payment timeline. |
| Potential offence referral | Secure representation immediately and distinguish administrative cooperation from criminal-process powers. |
Frequently asked questions
Ghana tax audit and investigation questions
Can GRA select a compliant taxpayer for audit?
Yes. Selection may consider compliance history, tax payable, business class, compliance-plan criteria including random selection, and other relevant collection factors.
Must GRA give advance notice of an audit?
Section 36 requires advance written notice of an audit. Separate access, information, monitoring or magistrate-authorised powers may operate under their own conditions.
Can GRA audit the same person again?
Yes, where reasonable grounds support a re-audit, particularly by reference to the statutory audit-selection factors.
Can an audit cover more than one tax?
Yes. Act 915 expressly permits one audit to be conducted for more than one tax law.
May a taxpayer ask to see the officer's authority?
Yes. A possessor may request the tax officer's written authorisation for access and may refuse access or require departure or return of items if the officer does not produce it.
Can GRA require information about another taxpayer?
Yes. A section 35 notice may be directed to a person, including a public official, whether or not that person is liable to tax.
Is representation allowed during examination?
A person being examined on oath under section 35 is entitled to legal or other representation.
Is an ordinary audit the same as a search or arrest?
No. Search, coercive seizure and arrest under section 88 require the statutory risk basis and a magistrate's order, with police assistance as authorised.
How long must audit records be retained?
The baseline is at least six years, but investigation-related records continue until the Commissioner-General gives written notice that the investigation is complete.
Primary authority
Legal reference map
- Revenue Administration Act, 2016 (Act 915), section 27Record maintenance and extended retention during an investigation.
- Revenue Administration Act, 2016 (Act 915), sections 33–36Access powers, possessor safeguards, information notices and statutory audit.
- Revenue Administration Act, 2016 (Act 915), section 88Magistrate-authorised search, seizure and arrest powers.
- Revenue Administration (Amendment) Act, 2022 (Act 1086)Physical network-node access and the related penalty.
- GRA taxpayer-office functionsGRA description of desk and field audit functions within taxpayer offices.
Institutional publisher
TaxLawGH is MSL Business School's Ghana tax education platform.
This guide forms part of MSL Business School's public tax and fiscal policy education work. TaxLawGH explains Ghana's tax administration rules accurately and accessibly without replacing the legislation, an official tax decision or advice on specific facts.
Explore MSL Business School →