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Collection of COVID-19 tax does not have an expiry date – GRA


The Ghana Revenue Authority (GRA) has responded to a query regarding the continuation of the COVID-19 Health Recovery Levy, commonly referred to as the “Covid Tax,” which sheds light on the reasons behind the ongoing collection of this levy.

In a tweet, the Ghana Revenue Authority addressed the concerns raised by a user on Twitter, who asked, “Why are we still paying covid tax @GhanaRevenue?”

In their reply, the GRA emphasized their role as mandated by parliament to collect revenue from taxes and levies.

They further explained that the basis for revenue collection is the law enacted by parliament.

The GRA specifically referred to the COVID-19 Health Recovery Levy Act, 2021, Act 1068, which was implemented as a measure to address the economic challenges posed by the COVID-19 pandemic.

Notably, the GRA highlighted that this legislation did not specify an end date for the levy’s collection.

Quoting the GRA’s response, they stated, “The COVID-19 Health Recovery Levy Act, 2021, Act 1068, did not have an end date, and so the GRA must continue to collect until the law is amended or repealed.”

This clarification by the Ghana Revenue Authority highlights the legal framework under which they operate.

According to them, as long as the law remains in effect, the GRA is obliged to continue collecting the COVID-19 Health Recovery Levy from taxpayers.

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