Case Brief: Supreme Court affirms law requiring taxpayers to pay 30% of the tax before seeking redress

The Supreme Court has affirmed the law requiring tax objectors to pay 30% of tax assessment to the Ghana Revenue Authority (GRA) before seeking redress. In three separate cases the Supreme Court was invited to determine the constitutionality or otherwise of section 42(5)(b) of the Revenue Administration Act, 2016 (Act 915) (“Act 915”), as amended […]







