FEBRUARY 2026 · ACCRA · ENROLMENT OPEN
Programme 03 · For non-lawyers

Corporate Tax & Tax Law for Non-Lawyers

Compute, comply, and contest — without a legal or accounting degree. A 5-day practical programme on Ghana's tax system for entrepreneurs, finance teams, and managers who need fluency, not a law degree. PAYE, corporate tax, VAT, GRA filings, and dispute resolution, taught by a Chartered Accountant and Tax Practitioner.

Tax is too important to leave entirely to lawyers.

Corporate tax law is complex, ever-evolving, and consequential. Every business decision has tax consequences, and most of them are handled by people without legal training. The intricacies can be overwhelming, which is why practical tax knowledge inside every operating team is one of the highest-leverage skills a business can build.

This programme is designed for individuals with little to no background in corporate or tax law, but who need to make confident, informed decisions every day: how to structure a business, how to compensate an employee, how to claim a deduction, how to handle a GRA query, or how to dispute an assessment.

By the end of the week, you will have a strong foundation in Ghana's tax framework and the practical fluency to compute liabilities, file returns, exercise taxpayer rights, and recognise when (and how) to escalate. The programme is led by Isaac Danso Agyiri — a Lawyer, Chartered Accountant, and Chartered Tax Practitioner — formerly Tax Advisor to Ghana's Minister for Finance.

The goal isn't to turn you into a lawyer. It's to make sure you never need one for the easy 90%.
What you'll learn

Ten outcomes. End-to-end tax fluency.

01 / 10

Ghana's tax system in plain language

The structure of the system, the administrative framework, and the principles behind it, without legalese.

02 / 10

Personal income tax computation

Compute PAYE and self-employment liabilities for employed and self-employed individuals, with reliefs applied correctly.

03 / 10

Corporate income tax & VAT

Calculate corporate income tax and VAT for ordinary business operations across common sectors.

04 / 10

Tax records & documentation

Maintain the records the law actually requires, in the format and for the retention period that satisfies an audit.

05 / 10

GRA online registration & filings

Register for taxes, file returns, and make payments using the GRA online platforms and Ghana.gov portal.

06 / 10

Allowable vs non-allowable deductions

Recognise the line — confidently — and avoid the everyday errors that lead to assessments and penalties.

07 / 10

Reliefs, exemptions & incentives

Identify and apply the legitimate tax reliefs, exemptions, and sector-specific incentives available to your business.

08 / 10

Tax implications of business decisions

See the tax shape of common decisions — hiring, financing, restructuring, investing — before the decision is made, not after.

09 / 10

Taxpayer rights & obligations

Exercise your rights confidently and fulfil your obligations without being intimidated by the process.

10 / 10

Dispute resolution — objection, ADR & appeal

Navigate disputes through proper objection, ADR, and appeals to the Tax Appeals Tribunal.

The Curriculum

Six modules. From foundation to dispute resolution.

5 days · 6 modulesClick any module to see the topics covered
Module 01 Foundations — Business Financing & Tax Administration

The relationship between business financing decisions and taxation. Essential context for owners and managers. Different financing structures create different tax consequences for the business and its owners; the same is true of business structures themselves.

  • Equity financing, debt financing, trade credit
  • Government support programmes
  • Tax treatment of interest payments & dividends
  • Capital contributions & loan arrangements
  • Sole proprietorship, partnership, LLC — tax consequences
  • Personal vs business tax obligations
  • Strategic financing decisions for tax efficiency
Module 02 Ghana's Tax System — Structure & Administration

The framework underneath every other topic. Historical development, constitutional basis, principles of good tax policy, and the structure and powers of the Ghana Revenue Authority as principal administrator.

  • Historical development of taxation in Ghana
  • Constitutional basis for taxation
  • Principles of good tax policy (equity, efficiency, simplicity, certainty)
  • GRA structure, functions & powers
  • Direct vs indirect taxes — classification
  • Major revenue sources for government
  • How tax revenue funds national development
  • TIN, registration, taxpayer rights & responsibilities
Module 03 Personal Income Tax — PAYE & Self-Employment

The full picture for employees and the self-employed. PAYE mechanics, allowable reliefs, end-of-year obligations, plus quarterly estimated payments and annual returns for owners and freelancers. Hands-on computation exercises with current rates.

  • PAYE system & employer withholding
  • Allowable deductions & reliefs for employees
  • End-of-year tax obligations
  • Self-employed income classification
  • Computing chargeable income
  • Quarterly estimated tax payments
  • Annual tax return filing
  • Distinguishing income types — employment, business, investment, rental
  • Practical exercises with current rates
  • Common errors & how to avoid them
Module 04 Business Taxes — Corporate Income Tax, VAT & Other Levies

The major taxes affecting businesses in Ghana, with practical case studies for computation. Corporate income tax, VAT mechanics from registration to filing, plus the levies that travel alongside VAT and the sector-specific taxes that may affect your industry.

  • Corporate income tax computation
  • Gross income, allowable deductions, capital allowances
  • Sector-specific provisions & small business regimes
  • VAT — principles of value-added taxation
  • Registration thresholds & standard / zero-rated / exempt supplies
  • Input tax, output tax & VAT return filing
  • National Health Insurance Levy (NHIL)
  • GETFund Levy
  • Sector-specific taxes
  • Real business case studies
Module 05 Tax Compliance — Records, Filings & Payments

The practical mechanics of staying compliant: what to keep, for how long, in what format, and how to actually use the GRA's digital platforms. Plus responding to notices, assessments, and information requests.

  • Record-keeping requirements — individuals & businesses
  • What to keep, retention periods, acceptable formats
  • Online tax registration
  • Filing personal, corporate, VAT & withholding returns
  • Making payments through approved channels
  • GRA online platforms & Ghana.gov portal — hands-on
  • Compliance calendars
  • Understanding tax notices & assessments
  • Responding to information requests
  • Managing audit processes
Module 06 Taxpayer Rights, Obligations & Dispute Resolution

Your rights as a taxpayer, your obligations, and the full dispute resolution process, from informal discussions with GRA officers through formal objections, ADR, and appeals to the Tax Appeals Tribunal and courts.

  • Framework of taxpayer rights
  • Right to fair treatment, confidentiality & representation
  • Right to appeal
  • Legal obligations of taxpayers
  • Powers & limitations of tax authorities
  • Informal discussions with GRA officers
  • Formal objections & ADR
  • Tax Appeals Tribunal — procedure & engagement
  • Documenting disputes & preparing objection letters
  • Gathering evidence & presenting cases
2026 Cohort

One cohort. Register interest for Q3 — Q4 2026.

The next Corporate Tax cohort is scheduled for the second half of 2026, with the exact dates to be confirmed. Register your interest to be notified the moment the cohort opens, or contact us about an in-house engagement for your finance team.

Who should attend

Designed for everyone except specialists.

If your job description doesn't include "tax lawyer" or "tax accountant" — but tax still lands on your desk — this programme is built for you.

01

Entrepreneurs & business owners

Founders, MDs, and owner-managers who need confident mastery of the tax obligations their businesses carry.

02

Finance, accounting & HR professionals

Professionals in finance and accounting roles who handle tax matters daily but lack formal tax training, plus HR teams managing PAYE.

03

Managers across functions

Operating managers whose decisions trigger tax consequences — procurement, sales, operations — and who want to understand the shape before signing.

04

Professionals adding tax to their skill set

Career-stage professionals from finance, consulting, or legal backgrounds expanding their fluency into business taxation.

05

Students of business & law

Final-year and postgraduate students pursuing careers in business or law who want practical tax fluency before their first role.

06

Anyone intimidated by tax

If tax has historically felt like a black box of jargon, this is the programme that opens it, with no prerequisites and no pretence.

The Faculty

Led by a Lawyer, Chartered Accountant, and Chartered Tax Practitioner.

This programme is led by Isaac Danso Agyiri — a rare combination of legal, accounting, and tax credentials — supported by senior EM Advisory partners who bring complementary expertise in finance, strategy, and applied economics.

ID

Isaac Danso Agyiri

Lead Facilitator · Senior Partner

A rare combination of skills as a Lawyer, Chartered Accountant, and Chartered Tax Practitioner. Over 15 years of professional experience including Tax Advisor to Ghana's Minister for Finance, Senior Counsel at the Volta River Authority, and Policy Manager at Tax Justice Network Africa. An academic high-flier: three-times valedictorian, graduated national best at the Ghana Bar Finals in 2017, and previously recognised as Ghana's youngest Chartered Accountant.

Credentials LL.B, MBA, MPP (Distinction), Oxford
PhD candidate in Law, Oxford
Chartered Accountant
Chartered Tax Practitioner
AG

Dr Abudu Abdul-Ganiyu

Managing Partner · Strategy & Economic Efficiency Lead

Bringing the business-strategy and economic context that frames every tax decision. Extensive experience in cost-benefit and cost-effectiveness analysis, organisational restructuring, and public-sector reform. Former Technical Advisor at Ghana's Ministry of Finance, advising on public sector efficiency.

Credentials DBA, Sheffield Business School (UK)
MA & PGD Org. Development, UCC
MBA Strategic & Project Management, ESG-PGSM
BH

Benjamin Hornsby-Odoi

Senior Partner · Research, Transactions & Climate Finance

Applied economist with a decade in public finance, infrastructure and deal advisory, leading the financial-modelling and transaction-structuring components of the curriculum. Former Technical Advisor at the Ministry of Finance and Senior Associate at KPMG Ghana in transaction advisory.

Credentials BSc Economics & Finance (First Class), University of York
MSc Finance & Investment, Durham University
Reading at University of Oxford
Investment & Inclusions

One tuition fee. Worth more than a missed assessment.

Tuition covers the full five days of in-person delivery, all training materials and case licensing, your professional certificate, and continued advisory access from the EM team.

Tuition
GHC10,500
Per participant · Plus catering GHC 200 per day for on-campus teaching
What's included
  • Full 5-day expert-led tuition
  • Comprehensive tax reference packs
  • Real business case studies
  • Professional certificate on completion
  • Computation templates & checklists
  • GRA platform walkthroughs
  • Post-training advisory access
  • Networking with peer professionals
Team discount: 10% off tuition for three or more participants from the same organisation. Payment due at least one week before the start of the cohort. Bank: Zenith Bank · Account name: Emerging Markets Advisory Ltd · Account: 6012639317 · Branch: Premium Towers.
Apply Now

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Programme Application — Corporate Tax 2026

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