The Commissioner-General of the Ghana Revenue Authority (GRA), Anthony Kwasi Sarpong, has clarified that the Authority is legally empowered to use “reasonable force” to ensure tax compliance, but only as a last resort after all other measures have failed.
Speaking on Joy News’ PM Express Business Edition, Mr Sarpong emphasized that GRA’s enforcement powers, while firm, are guided strictly by law and tempered by a strong focus on fairness and customer experience.
“Within that context, the law permits GRA to use some level of reasonable force when individuals are found to be making gains and yet are not honouring their tax obligations,” he said.
Mr Sarpong was quick to stress that the GRA’s first approach is always to encourage voluntary compliance. According to him, businesses and individuals are initially given a 30-day notice to settle outstanding tax obligations. If they fail to comply, the Authority may then escalate enforcement measures.
Explaining the steps involved, the GRA boss said the law allows the Authority to act decisively in cases where taxpayers have the means to pay but choose not to.
“If you have money in your bank account and you are not paying your taxes, the GRA can write to the Bank of Ghana and all commercial banks to ensure that tax payments are prioritised from those funds,” he said.
In more severe cases, businesses may even face physical restrictions.
“Sometimes the law allows us to block people from trading if they have persistently refused to pay taxes despite repeated notices,” Mr Sarpong added. “But these are very rare situations, we only resort to them when absolutely necessary.”
The Commissioner-General concluded by reiterating the GRA’s commitment to fairness, even as it remains firm in its legal mandate to collect taxes.
