Demystifying Tax Returns: From Bugaboo to Levitas: “Filing taxes isn’t just about paying – it’s about understanding how your contribution shapes your community.”

By Emmauel Gyadu& Fred Kwasi Anokye, Ph.D.

Understanding what once seemed difficult: From fire myths to tax filing realities

For thousands of years, fire stood as one of humanity’s most mystifying forces. Ancient people believed it was magical- perhaps a sign of a god’s anger, lightning imprisoned in wood, or a living spirit that demanded respect. Creating fire felt sacred and difficult, something only skilled or chosen individuals could accomplish. Over time, however, human curiosity led to scientific discovery. We eventually learned that fire is not mystical at all but simply a chemical reaction involving oxygen, fuel, and heat. Once that understanding settled in, the mystery dissolved. Fire became a dependable tool rather than an unpredictable wonder. Today, the same force that once inspired fear powers engines, warms homes, cooks our food, and fuels entire industries.

What used to be a supernatural puzzle is now basic science taught to children.

This transformation from confusion to understanding highlights an important truth: many things appear difficult only because we do not yet understand them. And in our daily lives, Filing of Tax Returns is one of those misunderstood tasks.

The Modern Challenge: Why Tax Filing Feels Overwhelming

In many developing countries, including Ghana, tax compliance remains a significant challenge. Many taxpayers, especially individuals, hesitate when it comes to filing their annual returns. The most common reason is the perception that the process is complex, technical, and burdensome. Some people worry they may make mistakes. Others believe the system is too complicated to navigate. Many simply postpone the task until it feels too late, while others assume their income is too small to matter.  Some taxpayers are unsure about how the system works, which leads to hesitation. Others fear penalties for errors, even when those errors are unintentional. These concerns create a general reluctance to file returns, even though the consequences of not filing can be more stressful and punitive. A significant number are simply unaware of their legal obligation to file. Procrastination also plays a major role, especially when the process is perceived as tedious or confusing.

These factors combine to create a general sense of discomfort around taxes and filing of returns – a discomfort that could be eased through understanding and clear guidance.

Before people can feel comfortable with tax filing, they need clarity about what the process truly involves. Much like our ancestors’ initial fears about fire, the discomfort many people feel about taxes often stems from misunderstanding, not actual difficulty.

Demystifying the Basics: What Does “Assessment” Mean?

To make tax filing less intimidating, it helps to break down some of the technical terms. One of the most important is assessment. In everyday language, an assessment is simply a judgment or evaluation. In taxation, it refers to determining how much income a person or business has earned during a specific period, and then estimating how much tax is owed.

Ghana’s laws recognize two main forms of assessment. The first is self?assessment, where taxpayers evaluate their own income and expenses and calculate their tax liability for the year. The second is the Commissioner?General’s assessment (Admittedly, Commissioner -Generals Assessment may take other forms), which occurs when a taxpayer fails to assess themselves or provides inaccurate information. In such cases, the Commissioner?General estimates the taxpayer’s income and determines the tax due. At its core, assessment is simply a declaration of what you earned and what you spent. It is not meant to be intimidating; it is just a structured way of reporting one’s financial activity.

A Simple Life Story to Illustrate “Assessment”

Every Saturday morning, young Kofi set up his small coconut stand at the corner of his neighborhood. He had a wooden table, a pile of fresh coconuts, and his favourite cutlass. By noon, Kofi would have sold most of his stock, smiling proudly as customers enjoyed the refreshing drink. One weekend, his father asked, “Kofi, how much did you make today?” Kofi shrugged. He wasn’t sure. He knew he sold about 30 coconuts, each for GH¢5, but he hadn’t really taken time to calculate anything. He also didn’t remember how much he spent on buying the coconuts that morning.

His father laughed gently and said, “My son, before you can tell if your business is growing, you must understand what came in and what went out.”

So, they sat together. First, Kofi counted his money. He had GH¢150 from coconut sales.
Then he checked his notebook – he had spent GH¢70 buying the coconuts. His father helped him do the math: Money earned: GH¢150, Money spent: GH¢70, Money left after expenses: GH¢80. His father smiled and said, “You looked at your income, your expenses, and what remained. Now you know exactly how your day went.”

For the first time, he clearly understood his business. He now knew how to price better, how many coconuts he should buy next week, and how much he was truly earning. Later that month, when he heard adults talking about “tax assessment,” he laughed and said, “Ah! It’s just like checking my coconut sales!”

And he was right. An assessment is simply understanding what you earned, what you spent, and what is left. It’s that simple. Just like Kofi’s coconut stand, every taxpayer is only being asked to do the same thing – calculate their income, subtract their expenses, and determine what remains. That’s the assessment.

The Levitas of Filing Tax Returns

What is this demon called “filing”? The fear surrounding tax filing often begins with the word itself. “Filing” sounds technical, but its meaning is simple. Historically, a file was just a collection of papers organized for reference. In the digital world, it refers to stored information. To file a tax return, therefore, means to submit stored information – nothing more. It is the act of sending your financial details for a particular period to the Ghana Revenue Authority. This includes your income, your business expenses or deductions, and the tax you owe after calculations. Filing does not mean being audited, nor does it imply wrongdoing. It is simply the submission of information to the tax office, just as one might submit a form, an application, or any official document.

How Filing Works Today

Once a taxpayer has assessed their income, filing the tax return becomes the next step. The process involves providing information on earnings, expenses, and the resulting tax calculation to the Commissioner?General. In earlier years, this required physically visiting a Ghana Revenue Authority office, collecting forms, and completing them manually. Today, technology has made the process much easier. Taxpayers can file their returns online through the Taxpayers’ portal (taxpayersportal.com), mobile filing via Ghana Taxpayers’ App (Access it on Google Play Store and Apple App Store) and USSD Code (*880#) for small businesses under the simplified tax system.  Below is the procedure for the online filing process on the taxpayers’ portal.

1. Registration – Sign up on the taxpayersportal.com by using your TIN (Ghana Card Pin for individuals) and your phone number linked to your GRA records.

2. Access the Taxpayers’ Portal – Use your registered account details (TIN/Ghana Card PIN and password) to access your taxpayers’ portal at https://taxpayersportal.com/.

• Locate the Filing Section – On the dashboard menu, click on “File Your Returns”.

1. Choose the Tax Type – Choose the applicable tax type you are filing the returns for (e.g., Personal Income Tax, Company Income Tax, PAYE, VAT etc.) and click “File Now”.

2. Complete the Form – Fill the form provided with all the necessary details (e.g., revenue sources like employment, business, or investment, business location, etc.

3. Attach Documents – Upload relevant documents where the need be (e.g., audited financial statements for businesses etc.).

• Submit and Save – Click “Complete”followed by “Confirm Save” to submit the return. 

We are making a clarion call for taxpayers, especially, individuals (whether employed or self-employed) to file their Annual Personal Income Tax Return as stipulated by Section 124 of Income Tax Act, 2015 (Act 896) as amended. Per the Revenue Administration Act, 2016 (Act 915) as amended, failing to file the returns on time attract a penalty of GH?500 plus GH?10 for each day the failure continues. To avoid paying penalties, it is important to observe key deadlines for filing returns. Key deadlines among others include the following:

Tax Type	Filing Deadline
Annual Personal Income Tax Return	30th April of the following year. For e.g. for 2025, this return is due on 30/4/2026.
Annual Company Income Tax Return	4months after end of accounting year. For e.g. if a company’s accounting year is 30th June, for 2025, return is due 31/10/2026.
Monthly PAYE or WHT Tax Return	15th day of the following month. For e.g. for the month of March 2026, this return is due on 15/4/2026.
Monthly VAT/Levies Return	Last working day of the following month. For e.g. sales transactions for the month of March 2026, return is due on 30/4/2026.

Filing the return, however, is not the final step. Any taxes owed must also be paid within the same period.

Why Filing and Paying Taxes Matters

Filing tax returns is more than a legal requirement—it is an act of citizenship. Taxes fund essential services such as healthcare, education, infrastructure, and national security. When people file and pay their taxes on time, they contribute directly to national development. A well-funded government can provide stronger public services, better facilities, and improved living conditions. Simplifying the tax filing process and increasing awareness is essential in encouraging compliance and building a more responsible tax culture.

Conclusion

Just as ancient humans overcame their fear of fire by learning what it truly was, modern taxpayers can overcome their fear of tax filing through understanding. When we take the time to demystify the process, tax filing stops feeling like a burden and becomes a simple, manageable responsibility. As citizens, and not spectators, we play an important role in supporting our nation’s growth. Filing taxes is one of the simplest ways to contribute. With improved systems, online tools, and clearer information, everyone can confidently fulfill their tax obligations and help build a stronger and more prosperous Ghana.

We end with this personal quote;

“Every tax return is a snapshot of where you’ve been and a map of where you can go financially.”

References:

Revenue Administration Act, 2016 (Act 915) as amended.

Income Tax Act, 2015 (Act 896) as amended.

Saad, N. (2012). Tax Non-Compliance Behaviour: Taxpayer’s View. Asian Social Science, 8(8), 125-133.

Taxfyle (2022). “Failing to File Your Taxes: What Happens If You Don’t File Taxes?” Available at: www.taxfyle.com

Gershon, L. (2025), A History of Fire. Retrieved from https://daily.jstor.org/a-history-of-fire/

Etymoline (2026). Origin and history of filing. Retrieved from:https://www.etymonline.com/word/filing.

Filing Returns Online. Available at: https://gra.gov.gh/taxpayers-portal-app/

The Writer is a Tax and Accounting Professional with expertise in research, tax administration, and information technology. He is a Chartered Accountant, certified Tax Practitioner, and experienced IT professional, bringing a multidisciplinary approach to effective financial and tax solutions.

Email: [email protected]

Mob: 233207558149

The writer is an astute Academic, an Accounting and Tax Professional with considerable experience in Lecturing, Research and Tax administration. He is a Chartered Accountant, a Chartered Tax Practitioner and an Adjunct Lecturer at the University of Ghana Business School.

Email: [email protected]

Mob: 233249713272

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