Why was Ghana Revenue Authority formed?

Ghana Revenue Authority (GRA) was formed on September 1, 2009, through the merger of three revenue collection agencies: the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Service (IRS), and the Value Added Tax Service (VAT Service).

The establishment of GRA aimed to streamline revenue collection, improve operational efficiency, reduce compliance costs for taxpayers, foster closer working relations between taxpayers and tax administrators, improve the overall business environment, and ultimately increase domestic revenue mobilization in Ghana.

Some specific reasons for the formation of GRA include reducing inefficiencies and complexities in tax administration, facilitating trade, combating fraud and tax evasion, enhancing revenue forecasting and improving resource allocation, adopting a customer-centric approach to improve taxpayer services, leveraging available expertise in different agencies, providing career progression opportunities for staff, adopting a risk-management approach to revenue collection, promoting better internal coordination and effective revenue management across the previously fragmented agencies.