The Ghana Revenue Authority (GRA) has extended the deadline for filing second quarter Corporate Income Tax (CIT), Personal Income Tax (PIT), and May 2026 Value Added Tax (VAT), National Health Insurance Levy (NHIL) and Communications Service Tax (CST) returns following the recent heavy rains and flooding in Accra and surrounding communities.
The extension, announced by the GRA, is intended to provide temporary relief to taxpayers whose operations were disrupted by the floods and enable them to meet their statutory tax obligations without incurring immediate penalties.
A statement issued by the Authority last Thursday and copied to The Ghanaian Time, said the Commissioner-General had approved a new filing deadline of Monday, July 6, 2026, instead of the original deadline of Tuesday, June 30, 2026, in response to the challenges caused by the severe weather.
Under the tax calendar, second quarter CIT, PIT and VAT/NHIL and CST returns for May 2026 are ordinarily due for filing on or before the last working day of the month following the taxable period.
The GRA explained that the decision formed part of measures to support business continuity while ensuring taxpayers affected by the flooding were given adequate time to comply with their tax obligations.
It assured taxpayers that returns submitted on or before the extended deadline would not attract late filing penalties for the current filing period.
However, the Authority cautioned that the normal statutory penalties would apply to returns filed after Monday, July 6, 2026.
The statement encouraged taxpayers to make use of the GRA’s Taxpayer’s Portal and other available digital platforms to submit their returns, saying the move would reduce unnecessary travel and minimise delays associated with the aftermath of the flooding.
It further advised taxpayers experiencing significant operational difficulties because of the floods to contact the nearest GRA Taxpayer Service Centre (TSC) or their respective tax offices for the necessary assistance.
According to the Authority, the extension is a targeted relief measure aimed at easing the burden on businesses and individuals affected by the floods while preserving compliance with the country’s tax laws.
The GRA reaffirmed its commitment to maintaining uninterrupted tax administration despite the adverse weather conditions and pledged to continue supporting taxpayers during the challenging period.
It also emphasised the importance of sustained revenue mobilisation to finance national development and urged all taxpayers to take advantage of the extension by filing their returns within the revised deadline.
BY KINGSLEY ASARE
Follow our WhatsApp Channel now! https://whatsapp.com/channel/0029VbAjG7g3gvWajUAEX12Q
