Executive summaryThe Revenue Administration (Amendment) Act, 2020, Act 1029 (the Act) was passed into law by Ghana’s Parliament and assented to by the President on 6 October 2020. The Act establishes an Independent Tax Appeals Board. It also addresses a shortfall in tax liability without payment of a penalty and other related matters.This Alert summarizes the key provisions in the Act.Detailed discussionEstablishment of an Independent Tax Appeals Board The Act establishes an Independent Tax Appeals Board (ITAB) whose functions, among others, are to hear and determine appeals against decisions of Ghana’s Commissioner-General (CG) with respect to objections to tax decisions...