Taxpayers dissatisfied with objection decisions issued by the Ghana Revenue Authority’s Commissioner-General must now route all appeals through the Independent Tax Appeals Board (ITAB), following recent legal reforms aimed at streamlining tax dispute resolution and reducing pressure on the courts.
The changes were outlined by Muhammad Nayyar, Executive Secretary of ITAB, at the Deloitte 2026 Tax and Regulatory Outlook, where he emphasised that the Board has been formally established as an intermediary appellate body between taxpayers and the High Court.
Under the amended framework, appeals that were previously filed directly at the High Court must now be initiated at ITAB, making the Board the first point of review for objection decisions issued by the Commissioner-General.
Nayyar explained that taxpayers seeking to challenge an objection decision are required by law to file a Notice of Appeal within 30 days of receiving the Commissioner-General’s decision. Failure to comply with this statutory timeline could invalidate the appeal.
“The law requires that you initiate this appeal by filing your Notice of Appeal within 30 days of the decision of the Commissioner-General being communicated to you,” he said.
He further noted that the procedural requirements for tax appeals have been clearly codified under Legislative Instrument (LI) 2513, which provides standardised forms and guidelines governing the appeal process. According to Nayyar, strict adherence to these procedures is essential for the efficient functioning of the Board.
Despite the clarity of the legal framework, ITAB has observed an increasing number of instances of non-compliance, with some appellants submitting appeals that fail to meet the basic statutory requirements. These include incomplete documentation, failure to attach relevant evidence supporting the appeal, and disregard for prescribed formats.
As part of the process, appellants are required to submit all relevant documents together with the Notice of Appeal to enable the Board to assess the merits of each case properly. The submission of incomplete appeals, Nayyar cautioned, undermines the effectiveness of the dispute resolution system and delays outcomes for both taxpayers and the revenue authority.
In addition to procedural compliance, Nayyar stressed that payment of filing fees is mandatory and non-negotiable, as the fees are fixed by law. Appeals filed without the requisite fees, he said, cannot be entertained by the Board under any circumstances.
“The fees are set by law, and they must be paid before we can even entertain the appeal,” he stated.
The establishment of ITAB forms part of broader tax administration reforms designed to enhance efficiency, improve taxpayer confidence, and promote fairness in dispute resolution.
