The Commissioner-General of the Ghana Revenue Authority, Anthony Kwasi Sarpong, has urged tax administrators across West Africa to prioritise modernisation and digital innovation, declaring that the future of revenue mobilisation lies in technology and that the region must “meet it on the front foot.”
Speaking at the 8th West African Tax Administrators Forum (WATAF) High-Level Policy Dialogue and 23rd General Assembly in Accra, Sarpong argued that the inclusion of modern technology in Ghana’s tax reforms has transformed collection and makes it a model worth emulating across the sub-region. The five-day event, hosted by the GRA from September 15 to 19, 2026, coincided with WATAF’s 15th anniversary and was held under the theme, “Building Stronger Tax Administrations for Revenue Mobilisation and Sustainable Development.”
“Technology Must Humanise Our Service”
In a wide-ranging address, the GRA Commissioner-General laid out a vision for a digitally transformed tax administration, calling on his counterparts to embrace e-filing, e-payment and digital invoicing to make compliance easier and evasion harder. He also urged the deployment of data analytics and artificial intelligence to understand taxpayers, segment risk and target audits where they matter most.
“We must integrate our systems with those of banks, registrars and customs so that all aspects of the economy become visible and the tax base broadens,” Sarpong said. “And above all, use technology to serve — because every queue we shorten, every form we simplify, every cedi a taxpayer can pay from a mobile phone is an investment in voluntary compliance.”
He added: “Technology must not merely modernise our offices; it must humanise our service.”
Ghana’s Digital Reforms Deliver Tangible Results
Sarpong’s call to action was buttressed by concrete results from Ghana’s own modernisation programme. He disclosed that the GRA had deployed an Integrated Tax Administration System (ITAS) to consolidate taxpayer records previously maintained across separate platforms, introduced a modified taxation scheme to bring larger businesses in the informal sector into the tax net, and commenced the automation of VAT collection.
The most striking gains have come from customs administration. Sarpong revealed that the deployment of Artificial Intelligence for customs classification and valuation, which became operational in April 2026, had driven monthly customs revenue from an average of US450 million.
“Prior to going live, our customs revenue was averaging about three hundred and fifty million per month. From the month of April onwards, we are recording over a hundred million more per month. So we have moved from $350 million USD to about $450 million USD per month,” he said.
“This tells the story that when we modernise and we work at it, it works and we are able to raise the necessary revenue for the state,” Sarpong added, stressing that the gains were achieved without the introduction of new taxes or increases in existing rates. “No new taxes, no new higher rates, simply a fair and accurate application of the rules supported by modern systems and professional integrity is building the results.”
Ghana’s broader digital tax infrastructure has also expanded significantly. The Electronic VAT Invoicing System (E-VAT), aligned with the Value Added Tax Act, 2025 (Act 1151), took effect on January 1, 2026, requiring VAT-registered businesses to issue electronic receipts with QR code verification and the Commissioner-General’s digital signature. The rollout of the E-VAT system has progressed through multiple phases, with plans to extend it to 40,000 taxpayers. Fiscal Electronic Devices (FEDs) are also being fully enforced in 2026 to track taxable transactions in real time.
WATAF at 15: A Region Transformed
The Accra gathering marked a significant milestone for WATAF, which was established on September 12, 2011, in Abuja, Nigeria, through an agreement by the General Assembly of member states to contribute to the efficacy of tax administration and improved public service delivery across West Africa. The Forum currently comprises 15 member countries and is preparing to welcome Mauritania as its 16th member.
Over the past 15 years, WATAF has trained more than 5,000 tax officials, Commissioners-General, Directors-General and senior tax executives. Between 2024 and mid-2026 alone, the Forum delivered 26 regional training programmes, directly reaching more than 2,365 tax officials. In 2025, it trained 907 officials, exceeding its annual target by 58 per cent, while specialised programmes in 2026 reached over 875 officials, including training on the digital economy and the Tax Administration Diagnostic Assessment Tool.
WATAF Executive Secretary Jules Tapsoba said the 15-year milestone provided an opportunity to reflect on the Forum’s progress and shape its future. “Fifteen years ago, WATAF was established on the belief that stronger cooperation would build stronger tax administrations. Today, that vision is reflected in thousands of tax officials trained, stronger regional partnerships, growing institutional influence,” he said.
The Forum has also deepened its engagement with regional and international institutions, working closely with ECOWAS, UEMOA, the African Union, the African Development Bank, ATAF, CIAT, the World Bank, and the Islamic Development Bank, among others. In August 2026, the African Development Bank approved a US$5.3 million grant to WATAF to strengthen tax administration capacity across West Africa.
Regional Cooperation in the Spotlight
The Accra dialogue also drew high-level participation from across the sub-region. Liberia Revenue Authority Commissioner-General James Dorbor Jallah called for deeper integration among West African tax administrations to address cross-border and digital tax challenges. Gambia Revenue Authority Commissioner-General Yankuba Darboe similarly urged African tax administrations to strengthen regional cooperation.
Finance Minister Cassiel Ato Forson also addressed the gathering, urging African governments and regional institutions to strengthen tax cooperation to protect revenue.
The urgency of these calls is underscored by the scale of the challenge. VAT accounts for approximately 30 per cent of West Africa’s total tax revenue but continues to perform below its potential. The informal sector accounts for approximately 40 per cent of regional GDP and 83 per cent of Africa’s workforce, with many informal businesses remaining outside official tax systems, relying on cash transactions and maintaining few or no financial records.
Tapsoba noted that tax and customs administrations must be sufficiently equipped to address the constraints posed by the region’s informal economy, the complexity of cross-border transactions, tax compliance challenges and the rapid expansion of the digital economy. “VAT management is essential to revenue mobilisation in West Africa. WATAF recognises the need for tax and customs administrations to remain abreast of evolving realities and to have the necessary resources to address the challenges affecting VAT performance,” he said.
Looking Ahead
The 23rd General Assembly provided an opportunity for WATAF’s member tax administrations to assess the Forum’s progress, consider strategic priorities and deepen institutional cooperation across the region. WATAF is also implementing a new Corporate Strategic Plan 2026–2030, with a focus on taxing the digital economy, VAT harmonisation and tax expenditure reporting.
As West African governments seek innovative and sustainable ways to finance development amid economic uncertainty, rapid digital transformation and evolving international tax reforms, the Accra dialogue served as a strategic platform for shaping the next generation of tax administration reforms through collaboration, innovation and shared experience.
For Sarpong, the message to his regional counterparts was unequivocal: the digital future of revenue mobilisation is not a distant aspiration but an immediate imperative — one that Ghana is already proving can deliver results without burdening taxpayers with new levies.
