BY Daniel Bampoe
The Ghana Revenue Authority (GRA) has announced an extension of the deadline for the filing of key tax returns following the devastating floods that affected Accra and surrounding communities, offering temporary relief to businesses and taxpayers impacted by the recent heavy rains.
According to a statement issued by the Authority on July 1, 2026, the Commissioner-General approved the extension after considering the widespread disruption to commercial activities caused by the flooding, which affected transportation, business operations and access to tax offices across parts of the country.
The extension covers the filing of Second Quarter Corporate Income Tax (CIT), Personal Income Tax (PIT), as well as May 2026 Value Added Tax (VAT), National Health Insurance Levy (NHIL) and Communications Service Tax (CST) returns.
Under the tax calendar, these returns were originally due on Tuesday, June 30, 2026, which is the last working day of the month following the taxable period.
However, the GRA acknowledged that the severe weather conditions made it difficult for many taxpayers to meet the statutory deadline.
As a result, the Authority has granted taxpayers an additional six days, with the new filing deadline set for Monday, July 6, 2026.
The GRA explained that taxpayers who submit their returns on or before the extended deadline will not incur any late filing penalties for the affected tax period.
However, it cautioned that the normal penalties prescribed under the tax laws will apply to any returns filed after July 6.
The Authority has encouraged taxpayers to take advantage of the GRA Taxpayer’s Portal and other digital filing platforms to submit their returns, reducing the need for physical visits to tax offices and helping to avoid delays.
In addition, taxpayers whose businesses have suffered significant operational challenges due to the floods have been advised to contact the nearest GRA Taxpayer Service Centre (TSC) or their respective tax offices for assistance.
The GRA described the extension as a targeted relief measure aimed at supporting businesses and individuals affected by the floods while ensuring continued compliance with the country’s tax obligations.
The Authority further reaffirmed its commitment to maintaining uninterrupted tax administration during the difficult period while balancing the need to support taxpayers with the responsibility of mobilising revenue for the national development.
The announcement comes in the aftermath of recent torrential rains that triggered severe flooding across parts of Greater Accra and neighbouring communities, disrupting businesses, damaging property and affecting economic activities.
Several public institutions have since introduced temporary relief measures to assist affected businesses and residents as recovery efforts continue.
