The Ghana Revenue Authority (GRA) has warned that widespread tax non-compliance is creating an uneven business environment, with companies that meet their tax obligations potentially carrying higher costs than competitors who fail to pay the required taxes.
The Commissioner-General of the GRA, Anthony Kwasi Sarpong, said about six out of every 10 businesses in Ghana were not complying with their tax obligations.
He said the situation was particularly concerning for businesses that consistently meet their tax responsibilities because non-compliant operators could gain an unfair cost advantage.
“For every 10 businesses in Ghana, about six are not complying,” Mr Sarpong said.
He was speaking at the Association of Ghana Industries (AGI) 2026 Industrial and Exhibition Summit.
According to the Commissioner-General, improving tax compliance is therefore not only a revenue issue but also a business competitiveness issue.
Businesses that underdeclare sales or avoid their tax obligations can potentially retain more of their revenue than compliant companies, allowing them to compete on prices under different cost conditions.
Mr Sarpong said the GRA was consequently shifting towards a more digital and predictable tax administration system to broaden the tax base while making compliance easier for businesses.
As part of this effort, the Authority plans to implement the Fiscal and Accounting Devices Act in the last quarter of 2026.
The government-approved devices will be used to record business transactions and are expected to strengthen monitoring of VAT-related transactions.
The GRA is also rolling out its Integrated Tax Administration System, which Mr Sarpong said would reduce human intervention and allow taxpayers to interact with the Authority digitally.
He said the objective was not simply to collect more taxes but to ensure that businesses operating within the law were not disadvantaged by those failing to meet their obligations.
The GRA’s approach is also expected to broaden the tax base by bringing more businesses into the formal compliance system, potentially spreading the tax burden across a larger number of taxpayers.
Mr Sarpong said the Authority’s success was closely linked to the performance of the private sector.
“GRA succeeds when Ghana’s industries succeed,” he added.
