Eskwai logo
Verify now as a student, judge or newly called lawyer for access to discounted plans.

THE REPUBLIC v. THE COMMISIONER-GENERAL OF THE GHANA REVENUE AUTHORITY & ANOR

January 29, 2026

COURT OF APPEAL

GHANA

CORAM

  • BAFFOUR JA. (PRESIDING)
  • BARIMA OPPONG J.A
  • ADANU (MRS) J.A

Areas of Law

  • Tax Law
  • Administrative Law
  • Civil Procedure

AI Generated Summary

This Court of Appeal case concerns an application by a Ghanaian warehouse-construction and rental company for refunds of excess taxes totalling GHc12,398,000.06. After an Ernst & Young audit, the company sought refund of GHc12,197,887.61 in VAT and GHc200,112.45 in corporate income tax under the Revenue Administration Act, 2016 (Act 915). The Ghana Revenue Authority, through its Commissioner-General, credited the VAT excess under section 50(1)(a) of the VAT Act, 2013 (Act 870), insisting refunds were limited to certain exporters, and treated the corporate income tax as credit. The High Court dismissed the company’s mandamus application. On appeal, Baffour JA held that corporate income tax refunds are governed by Act 915 section 68, and that, for VAT excesses not tied to exports, Act 870 sections 50(3)–(9) require application to liabilities and refund of the remainder. Applying harmonious interpretation, the court found no conflict between Act 915 and Act 870. The Court ordered refunds of both amounts, with interest under section 68(3), and issued mandamus. Oppong JA concurred fully; Adanu JA agreed.

JUDGEMENT