Chartered Institute of Taxation warns against unauthorised tax practice

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The Chartered Institute of Taxation, Ghana (CITG), has cautioned the public against engaging with individuals or organisations that claim to regulate tax practice or certify tax practitioners without the requisite legal authority.It insists that it remains the only statutory body empowered to perform those functions under the Chartered Institute of Taxation Act, 2016 (Act 916).In a public notice issued on June 24, 2026, the Institute said it deemed it necessary to clarify its legal mandate amid growing concerns over entities purporting to regulate tax practice in the country.“The Chartered Institute of Taxation, Ghana (CITG), wishes to bring to the attention of the general public, students, employers, and all stakeholders that CITG is the statutory body established under the Chartered Institute of Taxation Act, 2016 (Act 916) and mandated by the Act to regulate the practice of taxation in Ghana,” the statement said.The Institute stressed that under Section 12 of Act 916, no individual is permitted to practise as a Chartered Tax Practitioner or Tax Practitioner unless that person is duly registered as a member of the Institute and satisfies the legal requirements prescribed under the law.“Pursuant to Section 12 of Act 916, a person shall not practise as a Chartered Tax Practitioner or Tax Practitioner unless that person is duly registered as a member of the Institute and satisfies the requirements prescribed by law,” it emphasised.The CITG further cited a High Court decision in Chartered Institute of Certified Tax Accountants, Ghana v. National Accreditation Board, Institute of Chartered Accountants, Ghana and Attorney-General (Suit No. HRCM 345/15), saying the ruling reaffirmed the exclusive statutory mandate of professional regulatory bodies.According to the Institute, the court held that the regulation of chartered accounting disciplines falls within the mandate conferred by law on the appropriate professional regulatory body.“The Court further held that the activities of the applicant in that case were inconsistent with the applicable statutory framework governing professional accounting practice in Ghana,” the statement noted.The Institute said the principles established by the judgment reinforce the legal framework governing professional regulation and underscore the importance of operating within the confines of the law.It reiterated that Act 916 not only empowers the CITG to regulate the practice of taxation in Ghana but also authorises it to conduct professional examinations leading to membership and certification as a Chartered Tax Practitioner.“In light of the provisions of Act 916, the Institute wishes to emphasise that it is the body legally empowered to regulate the practice of taxation in Ghana and to conduct professional examinations leading to membership and certification as a Chartered Tax Practitioner under the Act,” it stated.The Institute, therefore, urged the public to exercise caution before dealing with any institution or organisation claiming to regulate tax practice or issue tax practice certifications.“Accordingly, the general public is advised to exercise caution, conduct the necessary due diligence, and verify the legal status of any individual, institution, or organisation that purports to regulate tax practice, issue practising certificates in taxation, or conduct professional examinations for the purpose of authorising persons to practise taxation in Ghana,” the statement added.The CITG assured stakeholders that it remains committed to maintaining the integrity and professionalism of the taxation profession and would not hesitate to invoke the law against unauthorised practice.“The Institute remains committed to upholding the integrity, professionalism, and standards of tax practice in Ghana and will take all lawful measures available under Act 916 and other applicable laws to prevent and address unauthorised practice of taxation in Ghana,” it said.The Institute also called on students, employers, practitioners and the general public to verify the credentials of individuals and institutions offering tax-related professional qualifications to ensure they comply with the country’s legal and regulatory framework.