TaxLawGH
by MSL Business School
MSL Business School Taxpayer protections and evidence controls
Ghana Taxpayer Rights and Record Keeping
Know the protections available when dealing with GRA and the records every taxpayer should preserve to support returns, payments, objections, refunds and audits.
Published by MSL Business School.
MSL Business School — Taxpayer protections and evidence controls at a glance
Controlling answer
Taxpayer rights and record duties operate together.
A taxpayer may request information about outstanding obligations, appoint a representative, expect statutory confidentiality and use the objection and appeal framework. The taxpayer must still file, pay and preserve the evidence required to establish the correct liability. A delayed response from GRA does not by itself suspend a tax obligation.
Taxpayer protections and evidence controls
Use each right through the procedure that gives it effect
On request, a taxpayer is entitled to information from GRA about that taxpayer's outstanding obligations under a tax law.
A taxpayer or entity may be represented in dealings with GRA after the prescribed appointment requirements are met.
Tax information held through GRA employment or assistance is protected by the official-secrecy rule, subject to the disclosures authorised by Act 915.
A person directly affected by an appealable tax decision may object and, after the objection decision, use the applicable appeal route.
A taxpayer may pursue an overpayment through the statutory refund procedure and must retain the evidence supporting the calculation.
GRA's published service standard also identifies information, courtesy, transparency, privacy and prompt treatment of enquiries as taxpayer rights.
Taxpayer protections and evidence controls
Keep enough evidence to reproduce every material tax position
Section 27 requires necessary records to be maintained in Ghana so that filed documents can be supported and tax payable can be determined accurately. Necessary records include receipts, invoices, vouchers, contracts and any medium from which electronic information can be extracted.
| Record group | Examples to preserve |
|---|---|
| Identity and registration | TIN or Ghana Card PIN records, registrations, business changes and authorised-representative documents. |
| Income and sales | Contracts, invoices, fiscal or electronic receipts, sales ledgers, platform statements and bank or mobile-money records. |
| Costs and deductions | Supplier invoices, proof of payment, payroll, withholding certificates, asset records and business-purpose support. |
| Returns and payments | Submitted returns, schedules, acknowledgements, payment receipts, credit allocations and correspondence. |
| Legal positions | Agreements, rulings, exemption approvals, valuations, elections and calculations supporting the treatment adopted. |
| Disputes and refunds | Assessments, notices, grounds, evidence bundles, objection decisions, appeal papers and refund reconciliations. |
Taxpayer protections and evidence controls
Six years is the minimum, not an automatic destruction date
Relevant documents must be retained for at least six years from the statutory relevant date. The longer period applies where a document remains relevant to an objection or appeal, an application, a refund or an investigation.
Keep the documents until the matter is decided and the decision is executed.
Keep the relevant documents until the application is determined.
Keep the documents relevant to the calculation until the refund is made.
Keep relevant documents until GRA gives written notice that the investigation is completed.
Before destroying records: check every tax period, asset history, open assessment, application, refund, investigation and litigation hold. Another tax law or a written GRA notice may require a longer period.
Taxpayer protections and evidence controls
Records must remain readable, complete and available for lawful examination
Paper and electronic storage are both useful only if the underlying information can be retrieved. Preserve source files, audit trails, access credentials, backups and the software or export format needed to read the record throughout the retention period.
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01
Verify the request
Identify the officer, legal basis, period, taxes and response deadline in the notice or engagement.
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02
Preserve the source record
Work from copies while protecting the original document, metadata and audit trail.
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03
Reconcile before delivery
Bridge the records to the return, accounts, withholding certificates and payment evidence.
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04
Track what was supplied
Keep an indexed delivery record, acknowledgement and all subsequent questions or clarifications.
Electronic filing and service evidence
Portal acknowledgements can establish filing, receipt and service dates
Under section 26 of Act 915, an electronic document is treated as filed by the person and received by the Commissioner-General when a document registration number is created using that person's authentication code.
An electronic document is treated as served when its document registration number is created and the document can be accessed using the person's authentication code.
The Commissioner-General may authorise a printed document as a copy of an electronic document filed or served through the system.
Keep the submitted document, registration number, timestamp, taxpayer account, portal acknowledgement and notification. Protect passwords, one-time codes and other authentication secrets.
Because notification and service dates can start payment, objection or appeal periods, record the date immediately and link it to the relevant notice or decision.
Maintain current contact and recovery details so an inaccessible account does not prevent the taxpayer from retrieving a document or meeting an obligation.
Taxpayer protections and evidence controls
Build one evidence file for each tax period
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01
Start with the filed return
Keep the final return, schedules, submission confirmation and payment evidence together.
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02
Attach the ledger reconciliation
Show how the accounting records and tax adjustments produce the reported figures.
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03
Index supporting documents
Link material balances and adjustments to invoices, contracts, certificates, valuations and approvals.
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04
Record judgement areas
Keep the law, facts and calculation used for residence, source, exemption, deductibility, valuation or timing questions.
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05
Review retention annually
Extend the hold where a dispute, refund, application or investigation remains open.
Frequently asked questions
Ghana Taxpayer Rights and Record Keeping questions
How long must Ghana tax records be kept?
At least six years from the relevant date, and longer where the records remain relevant to an objection, appeal, application, refund or investigation.
Can tax records be kept electronically?
Yes, but the information must remain extractable, readable and available throughout the retention period.
Can a taxpayer appoint a representative?
Yes. Act 915 recognises the right to representation, subject to the prescribed conditions and appointment form.
Does GRA have to keep taxpayer information confidential?
Act 915 imposes official secrecy, subject to the specific disclosures authorised by the Act.
Does an unanswered enquiry stop a filing or payment deadline?
No. Act 915 states that GRA's failure to provide requested obligation information does not affect the taxpayer's obligation.
MSL Business School legal reference map
Primary authority and official sources
- Revenue Administration Act, 2016 (Act 915) Open source →
- GRA taxpayer rights and obligations Open source →
Institutional publisher
TaxLawGH is MSL Business School's Ghana tax education platform.
MSL Business School publishes TaxLawGH to make Ghana's tax law easier to find, understand and apply.
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