Gida News Judiciary to establish tax court to prosecute tax cases

Judiciary to establish tax court to prosecute tax cases


The Judiciary has plans to establish a tax court to deal with the prosecution of tax cases.

According to correspondence between the Chief Justice and the Ghana Bar Association, the tax court will be located at the criminal division of the Court of Appeal within the Supreme Court building.

“The effective date of commencement will be communicated to you in due course,” the letter to the Bar said.

Tax cases in the past have been prosecuted in circuit courts.

Taxpayers are required to meet their tax obligations as prescribed by law and where they fail to do so, the Ghana Revenue Authority (GRA) has the power to address that failure, using a range of compliance improvement measures, including prosecution.

GRA has said it is committed to instituting tougher sanctions against persons who engage in tax fraud and evasion.

In its prosecution policy, it says this will be achieved, not only through tax audits and investigations but also through the prosecution of offenders.

The GRA Legal Affairs & Treaties Department acts as the controlling office for all matters related to the prosecution of tax offenders within GRA.


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