At a time when the country’s domestic revenue mobilization is underperforming, policy think tank IMANI Africa is raising fresh concerns about possible revenue leakages in Ghana’s petroleum sector.
IMANI is doubting whether the state is collecting and accounting for the full taxes due from fuel imports and sales.
Founder and President of the think tank, Franklin Cudjoe, made this revelation in a post following a meeting with the International Monetary Fund team advising Ghana on fiscal matters.
He revealed troubling patterns in data on petroleum taxation. According to him, a close look at figures from Bulk Distribution Companies (BDCs) suggests a mismatch between the volume of fuel sold and the amount of tax declared and paid.

He pointed out that some BDCs selling larger volumes of petroleum products appear to be paying less tax, while others selling less are paying significantly more. For instance, he cited Astra as a striking example, pointing out that the company sells comparatively smaller volumes but pays much higher taxes than others in the same space.
This, IMANI argues, raises serious questions about compliance, fairness, and enforcement within the sector.
“It does appear that the higher the amount of petroleum products some BDCS sell, the lower the taxes they declare and pay, and vice versa. ASTRA sells less but pays much more tax than the others,” he instigated.
For IMANI, what makes this trend worrying is that fuel sales are among the most traceable economic activities in the country. Every litre of petroleum product sold in Ghana is captured through verifiable records on the National Petroleum Authority’s online platform.

With this system, reconciliation is straightforward and leaves little room for underreporting.
Yet, IMANI doubts whether the state is fully realizing the estimated GHS 22 billion expected annually from petroleum taxes collected by various agencies. Even more troubling, the think tank questions whether revenues that are actually collected are being properly accounted for.
“There are verifiable records of every liter of petrol reported through the NPA’s website, which should allow for effective reconciliation,” he noted.
He further quizzed that, “Is the state fully realizing the estimated GHS 22 billion accruing from the respective petroleum tax collection agencies? I doubt it. If these revenues are being realized, are they properly accounted for? If not, where are the leakages? What actions is the GRA taking to address compliance, enforcement, and equity within the sector?
Following this discovery, the CSO is demanding clarity on what actions the Ghana Revenue Authority is taking to ensure compliance, strengthen enforcement, and guarantee fairness across the sector.
It has therefore indicated that it won’t leave the issues hanging. The think tank will escalate the issues with the Ghana Revenue Authority and the Ministry of Finance to ensure that the situation is addressed.

IMANI insists that a system where some players appear to pay far less tax than others, despite higher sales, undermines confidence and deprives the state of critical revenue.
“We will be taking this up with the Finance Minister and the GRA,” Franklin Cudjoe promised.
At a time when the government is under pressure to raise domestic revenue and reduce borrowing, IMANI argues that plugging such loopholes could ease the burden on ordinary citizens who often bear the brunt of new taxes and levies.
