Section 44 of the Revenue Administration Act, 2016 (Act 915) was amended by Revenue Administration (Amendment) Act, 2020 (Act 1029) to make provision for appeal to the Independent Tax Appeals Board (ITAB) where a person is dissatisfied with the decision of the Commissioner-General. That is, an appeal shall lie at the Independent Tax Appeals Board (ITAB) within thirty (30) days from the date the decision was served on the person.

Paragraph 1 of the Fourth Schedule of Act 1029 established the Independent Tax Appeals Board (ITAB), giving effect to Section 44 as amended by Act 1029.

The courts through a plethora of cases including; Kwasi Afrifa v Commissioner General of the Ghana Revenue Authority, Richard Amo-Hene v Commissioner General of the Ghana Revenue Authority, and Export Finance Company Limited v Commissioner General of the Ghana Revenue Authority affirmed the laid down appeal process which requires that, where a person is dissatisfied with the decision of the Commissioner-General, that person can appeal to the Independent Tax Appeals Board (ITAB) and a further appeal to the High Court.

Though the Courts made references to the Independent Tax Appeals Board (ITAB) in its judgments, the Appeals Board at the time of these judgments was not set up by the Minister of Finance.

After two of coming into force of the Revenue Administration (Amendment) Act 2020, Act 1029, the Tax Appeals Board was inaugurated on the 21 January 2023.

Eleven members shall be appointed to the appeals board in accordance with Paragraph 3 of the Fourth Schedule of Act 1029.

Membership of the Appeals Board

In line with Paragraph 3 of the Fourth Schedule of Act 1029, the following eleven (11) members board have been inaugurated. These are;

• The Chairman of the Board is in the person of Justice Lawrence Mensah, a retired Court of Appeal Judge.

Other members of the board are;

• Mr. Nii Ayi Aryeetey, the President of the Chartered Institute of Taxation, Ghana (CITG).
• Lawyer Theophilus Tawiah, the Managing Partner, Tax and Legal Affairs of WTS Nobisfields.
• Mr. Emmanuel Obeng Asiedu, a retired Chartered Accountant.
• Dr. Isaac Nyame, the Managing Partner of Ikern Associates Limited and Ikern Chartered Accountants.
• Mr. Peter Kwame Abebrese, a retired Deputy Commissioner in charge of Special Duties at the Ghana Revenue Authority (GRA), Customs Division.
• Justice Kwabena Asumanadu,  retired Justice of the High Court.
• Fauziah Ibrahim, the Administrator of the Diaspora Affairs Department at the Office of the President.
• Mangowa Ghanney, a lawyer and former Director of the Legal Directorate of the Ministry of Finance.
• Mr. Samuel Narh Ojangmah, a retired Assistant Commissioner and Head of the Transport Unit at the Ghana Revenue Authority (GRA).
• Catherine Quaidoo, a Senior Manager for Banking Operations of Bond Savings and Loans Company PLC.