The partners held a national stakeholder workshop in Accra, bringing together approximately 300 participants from across the country. The engagement formed part of a two-day national programme aimed at building awareness of the scheme and securing the cooperation of business associations, financial institutions and other stakeholders.
The workshop was held under the theme, "Driving Informal-Sector Tax Compliance, Digital Revenue Mobilisation and Financial Inclusion through Partnership."
Participants included ASSI regional chairmen from all 16 regions, representatives of the Ghana Private Road Transport Union and other trade associations, senior officials from the GRA, the Microfinance and Small Loans Centre, the Youth Employment Agency and the Ghana Enterprises Agency.
Representatives of commercial and development-oriented financial institutions, including Ecobank, Zenith Bank, CalBank, ARB Apex Bank, OmniBisc Bank, Fidelity Bank, Access Bank and GCB, also attended. Mobile network operators, mobile-money service providers, pensions managers and insurance companies, including Telecel, AirtelTigo, Mobile Money Fintech Ltd, Old Mutual and Star Assurance, were among the other stakeholders present.
The Modified Taxation Scheme is intended to encourage voluntary tax compliance among informal-sector operators and micro and small businesses that are not registered for value-added tax. Under the scheme, tax registration and payment are linked to digital platforms, creating verifiable records for participating businesses.
According to the organisers, those records could help informal businesses gain access to formal credit, insurance, pension products and other financial services. The approach is also expected to support Ghana's efforts to expand its tax base and improve the country's tax-to-gross domestic product ratio.
Speaking at the workshop, Elsie Appau-Klu, Technical Advisor to the Commissioner-General of the GRA and Chairperson of the MTS Implementation Committee, said widening the tax net remained a key national development priority.
She acknowledged the important contribution of informal businesses to Ghana's economy and said the revenue authority must work with operators to understand their needs and develop practical solutions that would make compliance easier.
Ms. Appau-Klu noted that Ghana's tax-to-GDP ratio currently stood at approximately 13.5 to 14 per cent, suggesting that there was significant room to increase domestic revenue mobilisation.
The GRA team used the workshop to explain the structure of the Modified Taxation Scheme, including the applicable tax bands. Officials highlighted a three per cent flat tax rate for informal businesses with annual turnover ranging from GHS 20,000 to GHS 750,000.
The scheme's simplified structure is intended to make tax payments more predictable and manageable for small businesses, many of which may not have the accounting systems or administrative capacity required under conventional tax arrangements.
Jim Sewornu Amegah, Chief Executive Officer of Eban Capital and Lead of the MTS Project Management Office, presented the digital infrastructure that will support the collection of taxes and provide access to related financial services.
He said the involvement of trade associations would be critical to the success of the initiative because associations could help mobilise their members, support education efforts and facilitate digital onboarding.
Mr. Amegah also stressed the importance of connecting informal businesses to banks, mobile network operators and other financial-service providers. Such connections, he said, could help businesses move gradually into the formal financial system while contributing to national revenue.
The National President of ASSI, Rev. Christian Balagi, expressed the readiness of small-scale businesses to support the government's initiative. He cautioned, however, that successful implementation would require sustained collaboration among government agencies, private-sector partners and business associations.
He also called for intensified education to ensure that members understood the obligations and benefits associated with the Modified Taxation Scheme.
Rev. Balagi welcomed the scheme's threshold of GHS 750,000, saying most ASSI members fell within that category. He said the simplified system could enable small-scale operators to contribute to national development without feeling overwhelmed by the tax process.
The workshop concluded with participants agreeing on the need for coordinated implementation, clearer institutional responsibilities and association-led mobilisation. Stakeholders also identified digital onboarding as an important step in enrolling informal businesses and connecting them to tax and financial-service platforms.
