Commissioner General of the Ghana Revenue Authority (GRA) Rev. Dr. Ammishaddai Owusu-Amoah
The Ghana Revenue Authority has hinted that it will resume the invoice invigilation exercise it introduced last year which ensured that businesses were made to pay the right amount of taxes to the state.
According to the authority, the exercise has contributed immensely to the revenue mobilisation of the state and hence the need to re-introduce it and cover many areas.
“In the area of enforcement and compliance, GRA carries out invoice invigilation exercises to ascertain Value Added Tax (VAT) paid by VAT registered businesses across the country”.
These exercises entail stationing staff on the premises of VAT registered businesses such as shops, restaurants and manufacturing sites to check the issuance of VAT invoices.
In September 2022, invigilation exercises were intensified nationwide in order to enforce the issuance of VAT invoices and to encourage persons who buy goods and patronise services to demand for VAT invoices.
This exercise, the GRA said, was very successful and it intends to scale up the invoice invigilation exercise from April 2023.
In carrying out all these enforcement and compliance activities, staff of GRA have been advised to remain professional and act at all times with integrity as required by the authority’s Code of Ethics and Conduct.
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