New graduates of the Chartered Institute of Taxation Ghana have been urged to uphold the highest standards of integrity and fairness as 250 chartered tax practitioners were inducted at the 2025 ceremony in Accra.
Institute President Enerstina Christina Appiah, addressing the Graduation and Membership Induction Ceremony at the University of Professional Studies Accra, said the relevance and credibility of the tax profession depends on practitioners who consistently demonstrate ethics in serving clients, institutions and the nation.
She said adherence to strong values remains fundamental to the identity and mandate of the Chartered Institute of Taxation, adding that no amount of technical expertise can substitute for ethical conduct. Appiah noted that integrity, honesty, transparency and fairness are the pillars upon which the profession stands, urging inductees to hold these values firmly as they take on greater responsibilities in tax administration and revenue mobilisation efforts.
The ceremony marked a significant milestone as 250 newly qualified chartered tax practitioners were inducted after completing examinations and the mandatory one year post qualification working experience. The Institute also graduated 269 associates who completed the August 2025 professional examinations, alongside 24 graduates of the Advanced Diploma in Transfer Pricing programme.
Appiah reminded inductees that taxation remains the backbone of national development and an essential driver of public finance, especially in periods of economic difficulty. She said the country’s ability to sustain growth depends on tax practitioners who can guide individuals, businesses and institutions toward compliance, responsible planning and sound decision making.
She emphasised that while the Institute continues to provide world class training, ongoing professional development and global standard certification, it is the individual practitioner’s commitment to ethics that ultimately protects the public interest. She urged practitioners to support national efforts aimed at widening the tax net, enhancing compliance and strengthening revenue mobilisation.
Appiah stated that when individuals, businesses and the state embrace a spirit of burden sharing, they build a system that is fair and sustainable. She encouraged graduands to carry forward the Institute’s values of professional excellence, ethical conduct and national development, expressing confidence in their ability to contribute meaningfully to the economy. She urged them to navigate their careers with discipline, determination and a dedication to service.
Vice President of the Institute Fred Kwashie Awutey described the ceremony as an important transition for inductees, who have now acquired the qualifications required to practise as tax professionals, sign tax returns and advise clients in line with national laws. He emphasised that well trained tax experts play a critical role in mobilising domestic revenue and correcting misinformation offered by unqualified individuals who often encourage evasion and non compliance.
He stated that proper training empowers practitioners to guide taxpayers on complying with the law, planning their taxes responsibly and avoiding unnecessary exposure. He added that qualified practitioners also help ensure that taxpayers who underpay meet their obligations, while those who risk overpaying are protected from avoidable liabilities.
Commenting on the 2026 Budget, Awutey said government’s planned reforms such as increased VAT thresholds and changes to rate structures may appear at first glance to reduce revenue, but could in the long term widen the tax base and improve compliance. He explained that when rates are perceived as reasonable, taxpayers are more likely to comply voluntarily, which ultimately boosts revenue performance.
The 2026 Budget presented by Finance Minister Cassiel Ato Forson outlined comprehensive VAT reforms including raising the registration threshold from 200,000 cedis to 750,000 cedis, reducing the effective VAT rate from 21.9 percent to 20 percent, and abolishing the one percent COVID 19 Health Recovery Levy. The reforms are expected to return approximately 5.7 billion cedis to businesses and households in 2026.
The higher VAT threshold aims to ease administrative burdens on small and medium enterprises by exempting many micro businesses from VAT compliance requirements such as filing, invoicing and audits. Government also plans to make the National Health Insurance Levy and Ghana Education Trust Fund levies fully claimable as input credits, which is expected to reduce production costs by approximately five percent.
On ethical conduct, Awutey said the Institute has a clear disciplinary framework to address misconduct, including advising clients to evade taxes, misappropriating client funds or aiding illegal tax practices. Such breaches, he warned, can lead to penalties, delisting and prosecution under the law. He urged new inductees to stay guided by the Institute’s code of ethics, which aligns with global standards.
The Chartered Institute of Taxation Ghana, established under the Chartered Institute of Taxation Act 2016, Act 916, is the regulator of tax practice in Ghana and the only body in the country that can certify tax professionals. The Institute began operating as a professional body in 1978 and became chartered in February 2001.
The Institute co-founded the West African Union of Tax Institutes in May 2011 alongside the Chartered Institute of Taxation of Nigeria with the objective of developing and promoting the taxation profession in West Africa. As of 2011, Ghana’s tax base remains narrow, with only 15 percent of potential taxpayers contributing significantly to national revenue.
Among the 250 newly inducted chartered tax practitioners is Commissioner of Police Maame Yaa Tiwaa Addo Danquah, known for her extensive work in financial crime investigations. The distinguished police chief’s achievement places her among the few high ranking public officials with specialized expertise in tax administration and compliance.
COP Addo Danquah has over three decades of experience in policing, leadership and financial crime management. She has previously pursued training in governance, accounting and fraud detection, making her one of the most academically and professionally decorated officers in the Ghana Police Service.
The event formed part of the Institute’s broader mandate to advance professionalism in taxation, promote ethical practice and strengthen national revenue systems under the theme of excellence and integrity. The ceremony underscored government’s commitment to building a stronger tax administration framework supported by qualified professionals who can navigate complex regulatory environments while maintaining ethical standards.
The Ghana Revenue Authority plans to deploy electronic and digital solutions to enhance VAT administration, including fiscal electronic devices to improve real time reporting and invoicing integrity. A VAT reward scheme will be launched to encourage public participation in policing VAT compliance as part of efforts to strengthen revenue mobilisation and enhance transparency in the fiscal framework.
