Ghana Supreme Court dismisses injunction case against E-levy

Ghana’s Supreme Court plays a key role in election disputes. Nii Darku Otoo/CitiNewsroom
Ghana’s Supreme Court plays a key role in election disputes. Nii Darku Otoo/CitiNewsroom

A Ghanaian Supreme Court has in a unanimous decision, dismissed the application for an injunction case against the Electronic Transactions Levy (e-levy).

Three opposition lawmakers – Haruna Iddrisu, Samuel Okudzeto Ablakwa and Mahama Ayariga – filed the suit to challenge the implementation of the levy which kicked in last Sunday (May 1, 2022).

They had sought to stop the government from rolling out the tariff until an earlier case they filed to challenge the passage of the law is determined by the apex court.

The Minority MPs contended that the legal threshold for passage of such a bill was not met before it was passed.

Meanwhile, the Ghana Revenue Authority has already started implementing the 1.5% charge on mobile money and other electronic cash transactions.

The Supreme Court on Wednesday, May 4, 2022, thus ordered the Ghana Revenue Authority to keep accurate records of all e-levy deductions to enable a refund to payees if it is later determined that the law was passed unconstitutionally.

The court said the Republic would suffer a great deal if government is temporarily stopped from deducting the levy from electronic transactions.

It however noted that mechanisms do exist within the current tax regime to refund payees who have either over-paid or wrongfully paid, and that must be taken advantage of.

The Court was composed of Nene Amegatcher as President, Her Ladyship Mariama Owusu, His Lordship Professor Ashie Kotey, Her Ladyship Getrude Torkornoo, Her Ladyship Lovelace Johnson, His Lordship Emmanuel Yony Kulendi and Her Ladyship Professor Henrietta Mensah Bonsu.


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