GRA Targets Digital Reforms to Boost Revenue Mobilisation

By Maame Efua Kwaduah

Commissioner-General of the Ghana Revenue Authority (GRA), Anthony Sarpong, has outlined an ambitious programme of tax reforms and digital transformation initiatives aimed at strengthening domestic revenue mobilisation and supporting Ghana’s economic transformation agenda.

Speaking at the 10th Ghana CEO Summit, Mr. Sarpong stressed that Ghana’s development and industrialisation agenda cannot be achieved without effective domestic revenue mobilisation.

According to him, the transformation of Ghana’s economy depends heavily on the provision of quality infrastructure, energy, healthcare, education, efficient public services and a skilled workforce, all of which require sustainable domestic financing.

He explained that the current tax reform agenda is built on four key pillars; fairness, capability, productive economic growth and sovereignty.

On fairness, the GRA Commissioner-General stated that tax reforms should not primarily focus on extracting more taxes from already compliant taxpayers but rather expanding the tax base and ensuring that non-compliant businesses also contribute fairly.

“We want this era of tax reform to be about ensuring that those who pay are no longer being competed against by those who do not,” he stated.

He noted that in Ghana’s low tax compliance environment, compliant businesses often suffer competitive disadvantages compared to businesses that evade taxes.

Mr. Sarpong stressed that the GRA is changing the narrative by focusing on bringing more businesses into the tax net instead of placing heavier burdens on existing taxpayers.

He commended President John Dramani Mahama for not introducing new taxes since assuming office, explaining that government is instead concentrating on improving the efficiency of tax collection while removing certain taxes to support businesses.

According to him, some key reforms already implemented include the abolition of the 1% COVID-19 levy and the removal of taxes that previously affected business profitability.

Mr. Sarpong further disclosed that the GRA is reviewing several tax laws, many of which are more than ten years old, to make them more practical and responsive to current business realities.

He said the 2025 review of the Value Added Tax Act introduced significant modifications, including increasing the VAT registration threshold from GH¢200,000 to GH¢750,000.

Under the revised framework, businesses with annual turnover below GH¢750,000 are exempt from VAT compliance obligations.

The Commissioner-General also announced that government will review the Income Tax Act, Customs Act and Excise Act in 2026, while additional reforms involving international tax treaties are expected in 2027.

Mr. Sarpong indicated that the GRA is also targeting the informal sector through the modified taxation scheme introduced in November 2025.

He explained that the scheme is designed to bring informal sector businesses into the tax system through a simplified, proportionate and fair approach rather than strict enforcement measures.

Under the arrangement, businesses with annual turnover of up to GH¢500,000 are required to pay only three percent income tax on turnover.

According to him, the GRA plans to bring more than two million informal sector operators into the tax net over the next three years.

Mr. Sarpong said the initiative is expected to generate over GH¢10 billion in additional revenue.

“The path to a stronger fiscal foundation runs through expanding the tax base rather than tightening the screws on those already paying taxes,” he said.

He further disclosed that the GRA has embarked on a three-year taxpayer education strategy aimed at improving public understanding of tax obligations and strengthening confidence in the country’s revenue mobilisation agenda.

On technology and innovation, Mr. Sarpong noted that the GRA is aggressively modernising its operations through digital systems and artificial intelligence.

He said manual tax administration systems have historically created inefficiencies, delays, subjectivity and opportunities for revenue leakages.

According to him, digital technology now offers Ghana the opportunity to overcome these longstanding structural challenges.

The Commissioner-General revealed that the GRA has introduced an Artificial Intelligence-powered customs valuation and decision-support system to improve customs assessments and increase efficiency at the ports.

He disclosed that the new AI-powered system generated over GH¢1 billion in customs revenue in April 2026 alone, with May revenue expected to exceed the same amount.

Mr. Sarpong also announced the successful rollout of the Integrated Tax Application and Preparation System (iTaPS).

He explained that the project, which had faced delays for several years, was completed within nine months after being revived by the current administration.

According to him, iTaPS integrates data from multiple institutions including the Registrar-General’s Department, the Lands Commission, the National Identification Authority and other government databases.

He stated that the system will improve compliance monitoring, reduce tax evasion and enhance the efficiency of tax administration.

Mr. Sarpong indicated that by mid-June 2026, taxpayers contributing 95% of Ghana’s tax revenue will be operating on the new platform.

“As you register a business, automatically you will be in the GRA system. Technology will help us identify who is complying and who is not,” he stated.

The GRA Commissioner-General further disclosed that government plans to introduce electronic fiscal devices for VAT collection by the third quarter of 2026.

He explained that many businesses either fail to register for VAT, collect VAT without remitting it, or avoid compliance altogether.

According to him, the new fiscal devices will allow government to monitor sales transactions in real time while helping businesses improve transparency and reduce internal revenue leakages.

Mr. Sarpong also announced plans to introduce systems to monitor online businesses and digital transactions to ensure proper VAT collection from e-commerce activities.

He said government estimates that proper taxation of online transactions could generate approximately GH¢2.5 billion in additional revenue.

The Commissioner-General warned that the GRA will also begin monitoring cryptocurrency and digital asset transactions as part of efforts to widen the tax net.

On domestic revenue mobilisation and national sovereignty, Mr. Sarpong stressed that Ghana can no longer depend excessively on external financing and donor support for development.

He noted that global financing conditions have become increasingly difficult, making domestic revenue mobilisation critical for sustaining national development.

According to him, Ghana’s ability to finance development internally will determine the country’s long-term economic independence and resilience.

Mr. Sarpong revealed that the GRA’s target is to double Ghana’s tax revenue by 2028 compared to 2024 levels.

He explained that government aims to increase the country’s tax-to-GDP ratio significantly by broadening the tax base, improving compliance and leveraging technology.

He called on businesses and citizens to partner with the GRA to achieve the country’s revenue mobilisation goals.

“Revenue mobilisation should be viewed as a collective national responsibility necessary for Ghana’s economic transformation and long-term prosperity,” he stressed.