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Waiver of Penalty and Interest – Deadline For Settlement Of Outstanding Tax Debts

GRADomestic TaxWaiver of Penalty and Interest – Deadline For Settlement Of Outstanding Tax Debts

Waiver of Penalty and Interest – Deadline for Settlement of Outstanding Tax Debts

The Ghana Revenue Authority (GRA) wishes to remind all taxpayers who were granted waiver of penalties and interest, to settle all outstanding tax debts before the expiration of the waiver deadline on 31st December, 2021.


Taxpayers who were granted the amnesty are to note that if they do not pay the outstanding liabilities as agreed in the conditions for granting the waiver, by December 31, 2021, the penalties and interest wavier will be forfeited.  As a result, they will have to pay both the principal tax debt together with penalties and interest.

The Waiver of Penalty and Interest Act, 2021 (Act 1065) granted a waiver of penalty and interest on accumulated tax arrears up to end of December, 2020 for persons, who made arrangements with the GRA for payment of the principal tax by end of December, 2021.

Taxpayers are advised to settle all their outstanding tax debts, and to also note that after the expiration of the deadline, rigorous enforcement exercises to recover all tax debts will follow.

For further information, kindly contact the following toll-free number 0800 900 110, for assistance.

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