By Grace Zigah
The Ghana Revenue Authority (GRA) is set to begin the collection of a new petroleum tax—dubbed by industry insiders as the “Dumsor Levy”—starting Monday, June 9, 2025, under the recently passed Energy Sector Levies (Amendment) Act, 2025 (Act 1141).
The new fiscal directive, formally known as the Energy Sector Shortfall and Debt Repayment Levy (ESSDRL), is aimed at raising critical revenue to support energy sector shortfalls, clear legacy debts, and help stabilize the national power supply system.
However, the move has triggered widespread backlash from petroleum sector operators, particularly the Chamber of Oil Marketing Companies (COMAC), who have accused the GRA of issuing the order without due process, proper engagement, or reasonable implementation timelines.
Holiday Directive Sparks Industry Uproar
The GRA’s order—Tariff Interpretation Order (TIO No. 2025/003)—was signed on Friday, June 6, a statutory public holiday, and only served to petroleum marketing companies on Sunday, June 8. It gives the industry less than 24 hours to adjust systems, pricing, and stock controls to begin collecting the new levies.
COMAC, which represents the country’s oil marketing companies, described the directive as an “institutional ambush” and likened the move to “military-style governance.”
“This approach is neither lawful nor operationally feasible,” said Dr. Riverson Oppong, CEO and Industry Coordinator of COMAC, in a protest letter to the GRA.
“We are industry stakeholders, not bystanders, and we deserve better than Rambo-style directives in the middle of a weekend.”
New Rates, Widening Burden
The revised levy structure significantly increases the cost of several petroleum products. For example:
Super petrol: from GH¢0.95 to GH¢1.95 per litre
Diesel (gas oil): from GH¢0.93 to GH¢1.93 per litre
Marine gas oil (foreign): from GH¢0.93 to GH¢1.93
Heavy fuel oil: from GH¢0.04 to GH¢0.24
LPG (butanes): remains at GH¢0.73
The adjustments are meant to take effect on all products lifted on or after June 9, 2025, while earlier-lifted stock remains subject to the old rates.
Although the GRA outlines limited transitional provisions for cash-and-carry payments made in advance, COMAC argues that the timing is unworkable.
Many OMCs had not factored the new levy into their financial and inventory planning, creating confusion and potential losses.
Energy Sector Challenges and Legislative Justification
Government officials have defended the levy as a necessary intervention to address longstanding challenges in the energy sector, including mounting debts to independent power producers and recurring fuel supply shortfalls.
The Ministry of Energy has said that without decisive fiscal action, the country risks a return to “Dumsor”—the rolling blackouts that plagued Ghana in previous years.
The Energy Sector Levies (Amendment) Act, 2025 (Act 1141) builds on the earlier Act 1135, but increases the scope and size of revenue collected under the ESSDRL.
Despite assurances from the Ministry that stakeholders were consulted, COMAC claims their concerns—raised in a meeting with the Minister for Energy and Green Transition on Thursday, June 5—were completely ignored in the final implementation plan.
COMAC Draws a Line
In its letter, COMAC unequivocally rejected the Monday start date, stating that its members “cannot and will not” comply with the rushed timeline.
The Chamber has requested a two-week grace period and is proposing June 16 as a more feasible effective date.
COMAC also raised alarm about the sector’s growing tax burden, stating that the combined effect of eight existing levies already accounts for 22% of the ex-pump price of petroleum products.
The new ESSDRL will raise that figure to 26%, threatening industry competitiveness and consumer affordability.
