The Supreme Court has unanimously dismissed the E-levy injunction application filed by three members of the Minority caucus in Parliament which sought to block the implementation of the Electronic Transfer Levy (E-levy).
The MPs–Haruna Iddrisu, Mahama Ayariga and Samuel Okudzeto Ablakwa– filed the E-levy injunction application on Tuesday, April 19, following the passage of the bill on Tuesday, March 29, 2022, despite a walkout by the Minority MPs.
They had sought to put E-levy injunction to stop the government from implementing the levy until an earlier case they filed to challenge the passage of the law is determined by the apex court.
The Minority MPs contended that the legal threshold for passage of such a bill was not met before it was passed.
Meanwhile, the Ghana Revenue Authority has already started implementing the 1.5% charge on mobile money and other electronic cash transactions.
The Supreme Court on Wednesday, May 4, 2022, thus ordered the Ghana Revenue Authority to keep accurate records of all e-levy deductions to enable a refund to payees if it is later determined that the law was passed unconstitutionally.
The court said the Republic would suffer a great deal if the government is temporarily stopped from deducting the levy from electronic transactions.
It however noted that mechanisms do exist within the current tax regime to refund payees who have either over-paid or wrongfully paid, and that must be taken advantage of.
The Court was composed of Nene Amegatcher as President, Her Ladyship Mariama Owusu, His Lordship Professor Ashie Kotey, Her Ladyship Gertrude Torkornoo, Her Ladyship Lovelace Johnson, His Lordship Emmanuel Yony Kulendi and Her Ladyship Professor Henrietta Mensah Bonsu.