The Ghana Revenue Authority (GRA) has directed all Charging Entities to ensure a refund of deductions made from customers after April 2, when the E-levy stopped operating.
The GRA said the Charging Entities are to establish an expedited refund process to handle such cases promptly and maintain proper documentation of all refunds processed.
“Reports of such refunds must be submitted to GRA,” the Authority said in a statement.
The GRA had announced that with effect from midnight of April 2, the Electronic Transfer Levy (E-levy) had been scrapped.
This followed President John Mahama’s assent to the Bill passed by Parliament to that effect earlier in the day.
“We wish to inform you that the President of the Republic of Ghana has assented to the Electronic Transfer Levy Act, 2022 (Act 1075) and the Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) bill, which abolishes the 1% E-Levy. This is expected to take effect from today 2nd April 2025,” a letter issued by the Domestic Tax Revenue Division of the GRA to charging entities read.
Below is the full statement from the GRA…
We wish to inform you of that the President of the Republic of Ghana has assented to the Electronic Transfer Levy Act, 2022 (Act 1075) and the Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) bill, which abolishes the 1% E-Levy.
This is expected to take effect from today 2nd April 2025.
In accordance with our previous communication regarding implementation guidelines, this letter serves as formal authorization for you to proceed with the deployment of the “no charge” configuration on your platforms.
We wish to communicate the following guidelines:
1. The GRA Electronic Transfer Levy Management and Assurance System (ELMAS) will automatically return a “no charge” on all transactions posted to it by entities from midnight.
2. Charging Entities must cease applying the 1% E-Levy from midnight on all their channels.
3. Charging Entities must immediately process refunds for any E-Levy amounts deducted from customers effective today 2nd April 2025. Entities are to establish an expedited refund process to handle such cases promptly and maintain proper documentation of all refunds processed. Reports of such refunds must be submitted to GRA.
4. Charging Entities are to take the necessary steps to file and pay all outstanding E- Levy charged and collected on all transactions that occurred before 2nd April 2025.
