Tax Consultants (Section 18 of the Revenue Administration Act, 2016, Act 915):

For purposes of the tax acts in Ghana, only a person who is an approved tax consultant may:

• Represent a taxpayer
• Provide advice primarily regarding the interpretation or effect of a tax law
• Prepare a tax return, appeal, or other document under a tax law

A person who is not an approved tax consultant (excluding a lawyer performing legal work in relation to a tax law) shall not:

• Represent that, that person is a tax consultant.
• Charge fees to offer assistance with respect to the interpretation of a tax law or prepare a tax return or make an appeal.