The Chartered Institute of Taxation, Ghana

The Chartered Institute of Taxation, Ghana

“Everything today is taxes….What better seat on the grandstand of life can I offer you than that of tax counsel?…Who is the figure behind every great man, the individual who knows his ultimate secrets? A father confessor? Hell no, the tax expert.” — Louis Auchincloss (The Partners)

Introduction

Taxation is a dynamic field that sits at the intersection of politics, law, economics, commerce, and accountancy. It is one of the most important tools of government, shaping national development and influencing business decisions. The regulation of tax practitioners ensures that taxpayers receive accurate advice, that the government collects the right amount of revenue, and that Ghana’s tax system remains fair and efficient.

The Historical Context of Taxation

Taxation is as old as organized society. Even in biblical times, tax collectors such as Matthew and Zacchaeus were infamous figures. In Luke 3:12–13, tax collectors were advised not to collect more than was required. This historical problem — taxpayers being overcharged due to ignorance of tax laws — underscores the need for trained tax professionals today.

Why Regulating Tax Practitioners Matters
  • Ensures professional competence: Tax practitioners help taxpayers comply with complex tax laws under the Ghana Revenue Authority (GRA).
  • Improves taxpayer confidence: Using qualified advisors signals a taxpayer’s intention to comply with the law.
  • Supports national revenue growth: Accurate filings and fair assessments improve government tax collection.
  • Protects the public interest: Regulation balances loyalty to clients and the state, ensuring ethical tax practice.
    • Legal Basis for Regulating Tax Practitioners

    Tax matters are constitutional obligations. Article 41(j) of the 1992 Constitution of Ghana states that every citizen must “declare his income honestly to the appropriate and lawful agencies and satisfy all tax obligations.” This constitutional duty forms the foundation for regulating tax professionals.

    The Chartered Institute of Taxation-Ghana (CITG)

    Established in 1980 and legally recognized under the Chartered Institute of Taxation Act, 2016 (Act 916), the CITG is the sole body responsible for regulating tax professionals in Ghana. The Institute promotes the study and practice of taxation and ensures that only qualified persons provide tax services.

    The CITG sets standards of competence, conducts professional examinations, maintains a register of members, and enforces ethical standards across the profession.

    Functions of the CITG
  • Regulate the practice of taxation in Ghana
  • Facilitate exchange of ideas on tax administration
  • Conduct qualifying examinations for membership
  • Maintain a register of chartered tax practitioners
  • Encourage research and provide technical advice on fiscal policy
    • Prohibition from Practising Without Registration

    Section 19 of Act 916 makes it an offence to practise as a tax practitioner unless registered with CITG and holding a valid practising certificate. This ensures that only competent professionals provide tax services in Ghana.

    It is a criminal offence to practise as a tax consultant without being a registered member of CITG — punishable by fines up to GHS 60,000 or imprisonment for up to one year.

    Section 33, Chartered Institute of Taxation Act, 2016 (Act 916)Prohibition Under the Revenue Administration Act, 2016 (Act 915)

    Under Sections 18 and 19 of the Revenue Administration Act, 2016 (Act 915), only approved tax consultants may represent taxpayers, provide tax advice, or prepare tax documents. This ensures consistency and accountability in tax practice.

    The Way Forward

    To strengthen Ghana’s tax system, the CITG must continue building the capacity of tax professionals through education, certification, and research. The Institute’s collaboration with UPSA is a positive step, but the government should provide land and resources for the establishment of a permanent Tax Village to promote research and policy advice.

    As Ghana continues to attract multinational corporations in sectors like mining, oil and gas, and telecommunications, the need for highly trained tax advisors becomes even more critical to protect the country’s tax base.

    Exam-Style Questions
    QuestionAnswer
    1. State three benefits of regulating tax practitioners in Ghana.Ensures professional competence, improves taxpayer confidence, and supports national revenue collection.
    2. Identify two laws that regulate tax practitioners in Ghana.The Chartered Institute of Taxation Act, 2016 (Act 916) and the Revenue Administration Act, 2016 (Act 915).
    3. What is the penalty for practising as a tax practitioner without being a member of CITG?A fine of up to GHS 60,000 or imprisonment for up to one year, or both.
    4. Explain the difference between a Chartered Tax Practitioner and an approved tax consultant under Ghanaian law.A Chartered Tax Practitioner is a registered member of CITG; an approved tax consultant is recognized by the GRA under Act 915.
    Internal Links
  • IAS 12 – Income Taxes
  • Functions of the Ghana Revenue Authority (GRA)
  • About the Chartered Institute of Taxation-Ghana
    • Outbound Links
  • Official Website – Chartered Institute of Taxation-Ghana (CITG)
  • Ghana Revenue Authority (GRA)
  • Ministry of Finance, Ghana

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    Excerpt: This article explores how the Chartered Institute of Taxation-Ghana (CITG) regulates tax professionals to promote compliance, ethics, and national revenue growth.

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