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The Judiciary of Ghana is preparing to establish a Tax Court.
In a letter from the Chief Justice to the National President of the Ghana Bar Association, the Chief Justice wrote of the intention to establish a Tax Court to deal with the prosecution of tax cases.
According to the letter, the Tax Court, to be situated in Accra, will be located at the Criminal Division of the Court of Appeal within the Supreme Court Buildings.
Tax cases have in the past been prosecuted in the circuit courts, however, the news of a dedicated Court to tax matters will bring a huge boost to the Ghana Revenue Authority (GRA) which has recently reminded taxpayers of their tax obligations as prescribed by law.
The GRA has previously communicated its intention to institute tougher sanctions against those who engage in tax fraud and evasion, noting prosecution as one of the means by which this objective will be achieved.
