The Judicial Service is set to establish a tax court to consider and hear tax-related cases in the country.
A copy of a letter dated April 16, 2021, from the Office of the Chief Justice addressed to the National President of the Ghana Bar Association said the court will specifically deal with the prosecutions of tax cases.
The court will be located at the Criminal Division of the Court of Appeal, within the Supreme Court Buildings in the capital-Accra.
The effective date of commencement of the court sittings, according to the Chief Justice, Anin Yeboah will be communicated to the public and the members of the bar in due course.
Meanwhile, the government will make appointments by June to the Independent Tax Appeals Board (ITAB), the new statutory body set up to adjudicate disputes between taxpayers and the Ghana Revenue Authority (GRA).
The board was created through the Revenue Administration (Amendment) Act 2020, which became law in October last year.
One of its goals is to limit taxpayers’ recourse to the law courts to settle their tax disputes, as the board will be the first forum to hear appeals against contested decisions of the Commissioner-General of the GRA.
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