Customers Wrongfully Charged E-levy Will Be Refunded - GRA

The Ghana Revenue Authority says it will refund monies deducted as E-levy charge on electronic transfers that were meant to be exempted from the tax. It indicated this in a letter to charging entities. The GRA said refund arrangements will be valid for the period between May 1 and June 30, 2022. Under this phased approach it has

also been decided that all on-net and off-net transfers including transfers to own accounts shall be subject to the E-levy. This is because of the lack of visibility across all networks also due to the phased approach. However, charging entities are to exempt on-net transfers between accounts owned by the same person where the identity

of the person can be determined, the letter said. Where a transferor can also provide proof (Ghanacard or other National Identification Card including Passport, DVLA. etc) to the satisfaction of the Charging Entity that indeed the receiving account is his/her own account, charging entity shall use their internal processes to process the reversal/refund.