A legal requirement that requires those who disagree with a tax assessment by the Ghana Revenue Authority (GRA) to pay 30% of the tax before contesting it has been upheld by the Supreme Court.
A seven-member panel of the top court dismissed a lawsuit on Wednesday that questioned the legitimacy of the disputed paragraph in a unanimous judgment.
The Revenue Administration Act, 2016 (Act 915) Section 42(5)(b), sometimes known as the “pay now, argue later” provision, states that before paying “all outstanding taxes, including 30% of the tax in dispute,” a person must contest a tax decision made by the GRA.
