Implementation of Energy Sector Levy Deferred by GRA

The Ghana Revenue Authority (GRA) has officially announced the postponement of the Tariff Interpretation Order that was set to operationalize portions of the Energy Sector Levies (Amendment) Act, 2025 (Act 1141). The decision was made following a directive from the Minister of Finance, issued after consultations with key stakeholders in the energy and petroleum sectors.
The delayed order would have led to an upward adjustment of the Energy Sector Shortfall and Debt Repayment Levy (ESSDRL) on selected petroleum products, with implementation initially planned for June 16, 2025. A revised effective date is expected to be communicated in due course.
In a formal notice signed by GRA Commissioner-General Anthony Kwasi Sarpong, the Authority instructed all relevant departments, ports, stations, and stakeholders to take note of the change. The directive was also communicated to the Commissioner of Customs, sector commanders, technical service heads, and several industry bodies.
Among the key stakeholders informed are the Managing Director of Ghana Link Network Services, the National Petroleum Authority (NPA), and the Association of Oil Marketing Companies (AOMCs), all of whom play significant roles in the petroleum supply chain.
The GRA has advised the general public and industry players to remain alert for further announcements regarding the new implementation timeline for the levy adjustment.
This delay reflects the government’s responsive approach to economic and industry conditions, and its commitment to engaging stakeholders before introducing fiscal measures that impact the broader public.