Most businesses meet the Ghana Revenue Authority in one of two ways: a routine return that goes through without comment, or a letter that arrives with a figure on it. The second is unsettling, and the natural instinct is to respond quickly. That instinct is usually wrong.
An assessment is a formal decision. What you send back becomes part of the record, and an early reply written in a hurry, without the numbers properly checked, can concede ground you never meant to give.
1. Work out exactly what you have received
Not every letter from the Revenue Authority is an assessment. Some are queries asking for information. Some are notices of an audit. Some are assessments that state tax, penalties and interest due. Each calls for a different response, and each carries different consequences if ignored.
Read the document for three things: what decision has been made, which tax and which period it covers, and the date on which it was served. That date matters, because the time limits that follow run from it.
2. Note the deadline before you do anything else
The Revenue Administration Act, 2016 (Act 915) sets a time limit for objecting to a tax decision, and that period is not long. Diarise it the day the letter arrives. Missing it can mean losing the right to challenge the assessment at all, whatever its merits.
There are also rules on how much of the disputed tax must be paid while an objection is considered. Check the current position before assuming you can withhold payment in full pending the outcome.
3. Rebuild their number from your records
An assessment is a calculation, and calculations can be tested. Put the Authority's figures side by side with your filed returns and your underlying records, and find exactly where they diverge.
Disagreements generally fall into one of three groups:
- Facts. The Authority believes something happened that did not, or has missed something that did.
- Law. Both sides agree on what happened but read the law differently.
- Arithmetic. The approach is right but the computation is not.
Knowing which group each item falls into tells you what evidence you need and how strong your position really is.
4. Assemble evidence, not argument
An objection succeeds on documents. Invoices, contracts, bank statements, mobile money records, payroll records and correspondence carry far more weight than a well-written letter. Gather them before drafting anything.
This is where poor record keeping becomes expensive. A transaction that was perfectly legitimate but cannot be evidenced is very difficult to defend.
5. Write the objection properly
A good objection states the decision being objected to, sets out each ground clearly and precisely, attaches the supporting evidence, and is submitted in the form and within the period the law requires. Tone matters too. Professional, specific and unemotional correspondence moves things forward.
The cheapest tax work is the kind done before the assessment arrives.
6. Fix the cause once it is resolved
Whatever the outcome, an assessment usually points to a weakness: invoices not captured, withholding deducted but not tracked, sales recorded late. Treat it as a finding. Closing that gap is what stops the next letter.
This article is general information and not advice on any specific assessment. Time limits and payment rules can change, so confirm the current requirements, or speak to us, before you respond.