Ghana Revenue Authority Act, 2009 (Act 791)

(1) There is established by this Act a body known as the Ghana Revenue Authority. (2) The Authority is a body corporate with perpetual succession and a common seal and may sue and be sued in its corporate name. (3) The Authority may for the performance of its functions acquire and hold movable or immovable property and may enter into a contract or any other transaction (4) Where there is a hindrance to the acquisition of property, the property may be acquired for the Authority under the State Property and Contracts Act, 1960 (C.A.6.) or the State Lands Act, 1962 (Act 125) and the cost shall be borne by the Authority

The objects of the Authority are to (a) provide a holistic approach to tax and customs administration; (b) reduce administrative and tax compliance cost and provide better service to taxpayers; (c) promote efficient collection of revenue and the equitable distribution of tax burden and ensure greater transparency and integrity. . (d) ensure greater accountability to Government for the professional management of tax administration; (e) improve information linkage and sharing of information among the Divisions of the Authority; (f) provide a one-stop service for taxpayers for the submission of returns and payment of taxes; . (g) provide common tax procedures that enable tax payers to be governed by a single set of rules; and (h) provide for other matters related to the improvement of revenue administration.