GRA Commissioner-General, Anthony Sarpong
The Ghana Revenue Authority (GRA) has extended the deadline for filing second-quarter Corporate Income Tax (CIT), Personal Income Tax (PIT), and May 2026 Value Added Tax (VAT), National Health Insurance Levy (NHIL), and Communications Service Tax (CST) returns following the severe flooding caused by recent heavy rains in Accra and surrounding communities.
The extension, announced in a press statement issued on Wednesday, July 1, 2026, is intended to ease the burden on taxpayers and businesses whose operations were disrupted by the flooding.
Under the tax calendar, taxpayers were originally required to file their returns by Tuesday, June 30, 2026. However, the Commissioner-General has approved a new deadline of Monday, July 6, 2026.
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According to the GRA, the decision was taken "due to the severe flooding caused by the recent heavy rains in Accra and surrounding areas," which affected business operations and access to tax offices.
"In view of the disruptions caused by the flooding and to support business continuity, the GRA has extended the filing deadline to Monday, July 6, 2026," the Authority stated.
The GRA further assured taxpayers that those who submit their returns within the extended period will not face penalties.
"Taxpayers who file by Monday, July 6, 2026, will not be liable for late filing penalties for this filing period. Normal penalties will apply to returns made after the extended deadline," the statement said.
To ensure smooth compliance, the Authority encouraged taxpayers to make use of its digital services instead of visiting tax offices physically.
"Taxpayers are therefore encouraged to use the Taxpayer's Portal and other digital platforms to file returns to minimize travel and avoid delays," the GRA advised.
The Authority also urged taxpayers facing significant operational challenges because of the floods to seek assistance from the nearest GRA Taxpayer Service Centre (TSC) or their respective tax offices.
Describing the extension as a temporary relief measure, the GRA said the move is aimed at helping affected taxpayers meet their obligations without incurring immediate penalties.
"This extension is a targeted relief measure intended to assist taxpayers affected by the flooding to meet their tax obligations without incurring immediate penalties," the statement noted.
Despite the temporary extension, the Authority reiterated its commitment to ensuring efficient tax administration while supporting businesses during the difficult period.
"The GRA remains committed to maintaining uninterrupted tax administration while supporting businesses during this difficult period and safeguarding the revenue needed for Ghana's national development," the statement added.
The announcement comes in the wake of widespread flooding across parts of Accra after days of heavy rainfall, which disrupted commercial activities, damaged property, and affected thousands of residents and businesses.
MA