Accra, April 2, GNA – The Ghana Revenue Authority (GRA) on Wednesday asked all charging entities to cease applying the 1 per cent E-Levy from midnight on all their channels.
The Authority said charging entities must immediately process refunds for any E-Levy amounts deducted from customers effective Wednesday April 2, 2025.
In a letter dated April 2, 2025 to all Chief Executive Officers of Charging Entities by Edward Aprnteng Gyamerah, Commissioner, Domestic Tax Revenue Division, the Authority said the President had assented to the Electronic Transfer Levy Act, 2022 (Act 1075) and the Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) bill, which abolished the 1 per cent E-Levy.
It said in accordance with its previous communication regarding implementation guidelines, the letter served as formal authorization for them to proceed with the deployment of the “no charge” configuration on your platforms.
The Authority said its Electronic Transfer Levy Management and Assurance System (EL-MAS) would automatically return a “no charge” on all transactions posted to it by entities from midnight.
It said entities were 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,” it added.
It said charging entities were to take the necessary steps to file and pay all outstanding E-Levy charged and collected on all transactions that occurred before April 2, 2025.
The Authority said for effective reconciliation and in accordance with Section 33A of the Revenue Administration Act, 2016 (Act 915) as amended, entities must continue to post all electronic transfer transactions to ELMAS until further directives are provided.
“All entities must maintain electronic transfer records for at least six (6) years as stipulated in Section 27(3) of the Revenue Administration Act, 2016 (Act 915),” it said.
It said failure to comply with the above directives constituted an offence and sanctions would be imposed as prescribed by law.
The Authority said it would conduct regular compliance checks to ensure adherence to these directives.
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