Summary of E-Levy ruling by Supreme Court

The Supreme Court of Ghana
The Supreme Court of Ghana

The application for interlocutory injunction filed by the three Minority lawmakers, Hon Haruna Iddrisu, Hon Samuel Okudzeto Ablakwa and Hon Mahama Ayariga who sought to restrict the implementation of the electronic transfer levy has been unanimously dismissed by the supreme court in 7:0 unanimous decision.

The application which was filed by the three Minority MPs on Tuesday, 19th, 2022 after the Majority MPs approved the E-levy Bill on Tuesday, March 29, 2022, despite a walkout by the Minority MPs in Parliament has been dismissed by Supreme Court today, 4th May, 2022.

According to the Supreme Court, the E-Levy remains in force, and has therefore directed the Ghana Revenue Authority (GRA) to keep accurate records of all deductions.

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The court relied on section 37 of the Evidence Act to note that official acts are presumed to have been regularly performed.

“We are therefore enjoined by law pending the determination of the substantive matter to presume the regularity of the Act passed by Parliament.”

“Applicants submit in Paragraph 19 of their statement of case that irreparable damage will be done. It is not clear how they came to this conclusion and can only concede that it was just a conjuncture. “

On balancing hardships, the court said while GRA can do a refund should the substantive case be won, the GRA cannot recover the levy of the substantive case is lost.

“In our opinion greater hardship will be on the state and the balance of power tilts in favour of the state.”

“We order the GRA to keep accurate records of the amounts deducted so that at the end of the substantive matter nobody will he disadvantaged”

The “E-Levy Panel” includes Justices Nene Amegatcher, Prof. Nii Ashie Kotey, Mariama Owusu, Avril Lovelace Johnson, Gertrude Torkornoo, Henrietta Mensa-Bonsu and Yonny Kulend.

On 1st May, 2022, the Ghana Revenue Authority has commenced full implemention of the 1.5% Electronic Transfer Levy on all electronic transfers/transactions.

SOURCE: Coverghana.com.gh

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