The Commissioner-General for the Ghana Revenue Authority, Mr Emmanuel Nti has said that the GRA will from 1st October, 2018, embark on the second phase of a nation wide full enforcement and compliance of the Excise Tax Stamp in accordance with the Excise Tax Stamp Act, 2013 Act 873.
This was made known at a media engagement on Monday 24th September 2018. Mr Nti said that the Act requires that the Excise Tax Stamp be affixed on specified excisable goods. He advised manufacturers, wholesalers and retailers to strictly adhere to the law instead of the selective compliance the GRA has observed.
The stamp, under the Act, should be affixed on goods manufactured in this country, imported or as prescribed by the Minister of Finance. He said "the Act stipulates that the Excise Tax Stamp shall be affixed on excisable goods such as cigarettes and other tobacco products, alcoholic beverages whether bottled, canned, contained in kegs for sale or packaged in other forms, non alcoholic carbonated beverages whether bottled, canned or packaged in any other form, bottled water and any other excisable product prescribed by the Minister".
He urged the consuming public to go by the catch phrase "NO TAX STAMP, NO PURCHASE". Mr Nti stressed that the implementation of the Tax policy is to control the importation and local production of excisable goods for revenue purposes, check illicit trading, smuggling and counterfeiting of excisable products, check under-declaration of goods, protect and increase tax revenue and ensure the good health of Ghanaians.
He noted that under the second phase, the enforcement and compliance exercise will involve the complete detention,seizure and imposition of the required 300 per cent penalty of duties and taxes involved. He added " I wish to reiterate that the days of impunity about non-compliance with the tax laws are completely over". He said that enough public education efforts have been put in place since February 2018 on raising awareness on this policy. He mentioned that adverts in the print media, media briefings and discussion programs, stakeholder engagements, billboard installations, among others, were
employed throughout the country.
He added that during the first face of the enforcement exercise in Accra, Kumasi and Takoradi, media coverage was done on the removal of specified goods which did not bear the stamp from shelves. The tax stamps have unique features which indicate the genuineness of the product and said it has been made affordable enough for manufactures and importers to use.
Mr Nti cautioned the public particularly importers, manufacturers, wholesalers and retailers of the affected excisable goods pointing out that series of announcements are still being done in the electronic and print media to avoid complaints of not being informed. He said "I wish to assure the public that it has never been and will never be the intention of the GRA to embarrass and harass anybody".
Mr Yankyera Akwasi, Advisor to the Commissioner-General, said manufacturers who complained about the cost of the machines for fixing the tax stamps have other alternatives such as the hand held affixing machine which comes at a cheaper cost depending on the level of goods produced. Government has also put in place measures to help manufacturers recoup what they spent on affixing the stamps.
Present at the press briefing which took place a the Ghana Revenue Head Office were Mr. Isaac Crentsil - Commissioner, Customs Division; Mr. Kwasi Gyimah-Asante, Commissioner, Domestic Tax Revenue Division as well as other Commissioners and, technical advisers and management staff of the
GRA.