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The full operationalisation of Ghana’s Independent Tax Appeals Board (ITAB) could strengthen the country’s tax dispute resolution framework by giving taxpayers an independent avenue to challenge disputed tax assessments before turning to the courts, PwC Ghana tax partner Abeku Gyan-Quansah has said.
Gyan-Quansah said the new mechanism could improve access to tax justice, reduce the time and cost associated with prolonged tax disputes and boost confidence in Ghana’s tax administration system.
Speaking on the operationalisation of ITAB, he explained that the Board would introduce an additional layer of review between the Ghana Revenue Authority (GRA) and the courts.
Under the framework, taxpayers who remain dissatisfied with a decision following an objection to the GRA would have the option of seeking an independent review through ITAB before pursuing litigation at the High Court.
According to Gyan-Quansah, the additional avenue could make tax dispute resolution more accessible and efficient for taxpayers and the revenue authority.
The mechanism could be particularly beneficial to businesses that often incur significant financial and administrative costs when tax disputes remain unresolved for extended periods.
An effective independent appeals process could also help reduce the number of tax disputes that proceed to court while encouraging taxpayers and the GRA to resolve disagreements at an earlier stage.
Awareness key to ITAB’s effectiveness
Gyan-Quansah, in PwC’s 2026 Mid-Year Budget Review Digest, noted that the effectiveness of ITAB would depend largely on sustained engagement among relevant stakeholders and adequate public awareness of the Board’s mandate and procedures.
He stressed the importance of ensuring that taxpayers and tax practitioners understand how the appeals process works, including the requirements for filing cases, applicable timelines and procedures for presenting evidence.
Greater awareness, he said, would be necessary to ensure taxpayers can make effective use of the new dispute resolution mechanism.
The activation of ITAB forms part of broader efforts to strengthen Ghana’s tax administration and improve the mechanisms available for resolving disagreements between taxpayers and the GRA.
For businesses, an independent appeals forum could provide greater certainty when dealing with disputed tax assessments while contributing to a more transparent and predictable tax environment.
Gyan-Quansah said the ultimate measure of the Board’s success would be its ability to deliver timely, fair and credible decisions on tax disputes.
As Ghana intensifies efforts to improve domestic revenue mobilisation, a trusted and efficient tax dispute resolution system will remain important for strengthening tax compliance, protecting taxpayer rights and building confidence between taxpayers and the revenue authority.
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