Anthony Kwasi Sarpong and Dr. Riverson Oppong
The Chamber of Oil Marketing Companies (COMAC) has pushed back against the directive from the Ghana Revenue Authority (GRA) instructing them to begin charging the new Energy Sector Shortfall and Debt Repayment Levy (ESSDRL) on fuel products starting today, June 9, 2025.
In a statement addressed to the Commissioner-General of the GRA, COMAC described the move as coercive, ill-timed, and a clear violation of due process.
The Chamber, which represents the interests of oil marketing companies nationwide, accused the GRA of failing to consult key industry players before rolling out the levy.
“We therefore wish to state unequivocally that COMAC and its members cannot and will not begin implementation of this levy from Monday, 9th June, 2025,” the statement declared.
COMAC revealed that the GRA communicated its directive through a letter dated Friday, June 6, 2025 – a public holiday – and physically delivered the following Sunday morning, leaving marketers with less than 24 hours to prepare for a major fiscal change.
Describing the move as an “institutional ambush” and likening it to a “Rambo-style directive,” COMAC criticised the GRA for bypassing standard industry engagement practices.
The CEO and Industry Coordinator of COMAC, Dr. Riverson Oppong noted that, despite meeting with the Minister for Energy and Green Transition on June 5, 2025 to present three mitigation proposals, none of their concerns were considered.
The group further warned that the new levy would worsen the already high tax burden on petroleum products.
According to COMAC, the downstream sector currently endures eight separate taxes and levies, which account for 22% of the ex-pump price.
It stated that the ESSDRL would push this figure to 26%, which threatens business sustainability and raises fuel costs for consumers.
COMAC also raised logistical concerns, noting that the abrupt implementation would disrupt operations for cash-and-carry marketers, who had no time to incorporate the new levy into pricing for stock to be lifted the next day.
The Chamber is calling for a minimum two-week transition period, proposing a new effective date of June 16, 2025, to allow for proper planning and industry-wide compliance.
“We are industry stakeholders, not bystanders,” the statement emphasised, urging the GRA to revise its approach and embrace a more collaborative process.
GRA Enforces ESSDRL
The GRA, however, maintained that the implementation of the ESSDRL is backed by law, citing the Energy Sector Levies (Amendment) Act, 2025 (Act 1141).
The Authority said the measure was essential for raising funds to address energy sector shortfalls, settle legacy debts, and stabilise the country’s power supply.
According to Tariff Interpretation Order (TIO) No. 2025/003 issued by the Commissioner-General, Anthony Kwasi Sarpong, the levy will raise the fuel tax on petrol and diesel from GH¢0.95 and GH¢0.93 respectively to GH¢1.95 and GH¢1.93 per litre. Marine gas oil and heavy fuel oil will also attract higher rates, though the levy on LPG will remain unchanged at GHS0.73 per kilogram.
The GRA has directed all stakeholders in the petroleum sector to strictly comply with the new rates effective June 9.
It indicated that products lifted before that date would be charged at the old rates, but all cash-and-carry transactions from June 9 onwards must reflect the revised levy.
By Ernest Kofi Adu