The Ghana Revenue Authority (GRA) has emphasized that while tax payment is often viewed as a burden, it is, in fact, a form of “pooling risk” that is vital for national development and offers meaningful financial benefits to compliant citizens through various reliefs.
Assistant Commissioner Dominic D. Naab conveyed this message during a media engagement recently, framing tax revenue as the critical lifeline of the state. “The only oxygen that we need to be able to run this country is the taxes,” he said.
He described tax payment as a collective effort, noting, “You pool money together. And the money is used to develop our economy. That is how it is.”
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Naab linked specific levies directly to essential public services: The National Health Insurance Levy (NHIL) supports health services, allowing citizens to access care without bearing the full cost; The Ghana Education Trust Fund (GETFund) finances education, enabling children and adults alike to benefit from formal learning; and Infrastructure, security, and other state services are funded by taxes, with the state stepping in during times of need.
“If you have an issue… it is the state that will come to your aid. If you are not paying, then how does the state get resources,” he stressed.
He also highlighted the personal financial advantages of filing tax returns, which make individuals eligible for a range of reliefs designed to lower tax liabilities: Married individuals can claim ¢1,200 as Marriage Relief; Taxpayers supporting at least two children qualify for ¢1,200 as Responsibility Relief; Parents may claim ¢600 per child (up to three children) under Child Education Relief; Workers aged 60 and above are entitled to ¢1,500 in Old Age Relief; Those supporting elderly dependents aged 60 and above can receive ¢1,000 per dependent under Dependent Relative Relief; and Persons with disabilities benefit from a 25% relief on their chargeable income.
Naab urged the media to help raise awareness of these benefits, stressing that such reliefs are only available to individuals who file their annual tax returns. He explained that filing returns is not only a legal obligation under Article 41(j) of the Constitution but also a means for taxpayers to ensure accurate assessments and claim entitled benefits.
Failure to file or maintain proper records, he warned, leaves the GRA no option but to estimate tax liabilities, which may be higher than if accurate records were submitted. He also noted that quarterly estimated payments, particularly in the informal sector, can be reconciled at the end of the year through proper filing, potentially resulting in refunds or future credits.
He reinforced the importance of understanding the connection between taxes and public services, along with the personal financial incentives tied to compliance. This, he said, is essential to fostering a sustainable tax-paying culture that supports Ghana’s development goals.