The Ghana Ghana Revenue Authority (GRA), has announced that the implementation of the Electronic Transaction Levy (E-Levy) will be done in phases, beginning May 1, 2022.
According to the GRA, the decision follows the assessment of the readiness of the charging entities.
In a letter signed by the Commissioner-General of the Authority, Dr. Ammishaddai Owusu-Amoah, the GRA said, “The general readiness of some charging entities to integrate with the E-levy Management System, the Commissioner-General has decided on a modified phased-approach for the implementation of the Levy from 1st of May 2022.”
Passage of E-Levy
The controversial e-levy was passed on March, 29, 2022 by a one sided Majority House after the Minority had staged a walkout. President Nana Addo Dankwa Akufo-Addo proceeded to assent the bill into law on March 31, same month.
However, three members of the Minority Caucus in Parliament on April 19, 2022, filed for an injunction application asking the Supreme Court to stop the Ghana Revenue Authority (GRA) from implementing the E-Levy on 1 May 2022.
The Members of Parliament (MPs) in question include the Minority Leader, Haruna Iddrisu, MP for Bawku Central, Mahama Ayariga and the MP for North Tongu, Samuel Okudzeto Ablakwa.
According to the MPs on the tickets of the opposing National Democratic Congress, Parliament did not have the required number of at least half of its members present when the E-Levy was approved.
Filing the documents on behalf of the applicants at the Supreme Court, Private legal practitioner, Godwin Tameklo, indicated that failure to restrain the GRA from implementing the E-Levy would create a situation of possible “irreparable harm to taxpayers.”
“That since the constitutional validity of the passage of the Electronic Transfer Levy Act, 2022(Act 1075) is the gravamen of our claim before the Honourable Court, it is proper, just, and equitable that the Government of Ghana through the GRA or its officers and agents are restrained from commencing with the implementation of the Levy until the determination of the substantive suit before the Honourable Court.”
“That unless the Ghana Revenue Authority is restrained, irreparable harm would be occasioned to the Plaintiffs and also to millions of citizens of Ghana and all other persons in Ghana on the basis that if the Court nullifies the passage of the Electronic Transfer Levy Act, 2022(Act 1075), the government would not be in the position to reimburse all the monies paid by the millions of citizens of Ghana and all other persons” the filed noted.
It further said it will lead to the “unfortunate situation of government unjustly enriching itself based on illegality at the expense of the citizens of Ghana and all other persons in Ghana.”
