Vodafone sues GRA over ‘arbitrary’ tax assessment

Vodafone Ghana is challenging the Ghana Revenue Authority over a provisional tax assessment of GHC160 million.

Specifically, Vodafone is asking the court to strike down the GRA’s demand for 30% of the assessed sum to be paid while negotiations continue.

Vodafone’s writ reads in part: “The lawyers of the applicant [Vodafone] shall move this Honourable Court praying for an order of certiorari, bringing up and quashing the decision of the Respondent [GRA] demanding payment of 30 per cent of a disputed tax assessment and for an order of mandamus compelling the Respondent to determine the Applicant’s request for a waiver of said payment.”

The news portal, Ghana Business Review, quotes unnamed officials of Vodafone as saying that the GRA’s handling of the matter has been arbitrary and amounting to harassment.

The dispute reportedly stems from an audit of Vodafone’s accounts between 2012 and 2016. The company disagreed with the use of the Technology Transfer Regulations of 1992 for the audit, insisting that the Transfer Pricing Regulations of 2012 should rather have been used.

The court is expected to conduct a full hearing of the case next month.