Showing 1 - 6 of 6 blogs
June 2022
Blog
by Philipa Birago Akuoko & Rhiannon McCluskey

The Electronic Transaction Levy (E-levy), a 1.5% tax on all electronic transactions, went into effect on the 1st of May amongst considerable uncertainty and controversy. One of the prime justifications for the levy was to capture the informal sector. The President of Ghana, Nana Akufo-Addo, defended the levy as an important measure to expand the…

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June 2022
Blog
by Martin Hearson & Mary Abounabhan

Ghana’s Minister of Finance recently declined to provide assurance that revenue from a new tax on digital financial services would not be collateralised. At a recent press conference, the Minister stated that he would examine the situation at hand and take a decision with cabinet on how to use resources.  Ghana’s Electronic Transfer Levy (E-Levy),…

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April 2022
Blog
by Christopher Wales & Hannelore Niesten

Ghana’s Electronic Transfer Levy will come into effect on 1 May 2022 according to the Ghana Revenue Authority. But can it be implemented legally on the proposed date and, beyond that, how is it going to work? In the last few days, the GRA issued some Guidelines aimed at clarifying the scope and the implementation…

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December 2021
Blog
by Peter Jongkind

Ghanaian local governments – metropolitan, municipal, and district assemblies (MMDAs) – face several challenges preventing them from raising more revenue from property taxes. These challenges include limited access to information about properties such as location, ownership and accurate valuations. As part of its programmes, VNG International (the International Cooperation Agency of the Association of Netherlands…

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April 2021
Blog
by Abimbola AbdurRahman Lekki

In 2016, Nigeria’s Presidential Enabling Business Environment Council recognised that Nigeria should not be left behind in the emerging digitisation of tax processes in Africa. Working closely with the Federal Inland Revenue Service, the council introduced six key electronic solutions. The solutions included e-registration of new taxpayers, e-payment of federal taxes and stamp duties, e-filing…

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July 2020
Blog
by Killian Clifford

Mobile money taxation is, for some, a controversial topic. One the one hand, it is critical for developing countries to increase domestic revenue in order to finance public goods and services and achieve the Sustainable Development Goals. One the other, mobile money is seen as something of a development success story, providing access to financial…

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