The Ghana Revenue Authority (GRA) 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 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 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 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, the charging entity shall use their internal processes to process the reversal/refund.