Ghana Revenue Authority Calls for Revised Tax Strategy for Digital Economy

Accra:The Ghana Revenue Authority (GRA) is advocating for a reassessment of the country's tax approach to align with the burgeoning telecommunications and digital economy sectors.

According to Ghana Web, Dr. Martin Kolbil Yamborigya, Commissioner of the GRA's Domestic Tax Revenue Division, emphasized the need for tax policies that safeguard government revenue while encouraging investment in digital infrastructure. He highlighted the rise of mobile money, digital payments, e-commerce, fintech, and digital advertising, which are creating new business models that necessitate evolved tax regulations.

During the 28th Forum of the Ghana Chamber of Telecommunications on September 23, 2026, Dr. Yamborigya elaborated on the GRA's shift towards a data-driven and risk-based approach to tax compliance. He noted that traditional methods such as random audits and past compliance records are no longer sufficient for identifying businesses for tax checks.

Dr. Yamborigya underscored the importance of stronger engagement with telecommunications companies to gain a better understanding of emerging revenue streams and other complex issues like cross-border services and transfer pricing. He also stressed that tax policies should not deter investment in critical infrastructure like fibre networks and broadband.

Additionally, Dr. Yamborigya called for a review of tax incentives to ensure they are effectively attracting investment, expanding network coverage, supporting rural areas, promoting innovation, and creating jobs. The GRA's primary objectives remain protecting government revenue, supporting investment, and modernizing tax collection through technology and data.