GRA Leverages AI to Tighten Tax Net, Boost Revenue as SML Expands Digital Oversight

The Ghana Revenue Authority (GRA) is accelerating the use of Artificial Intelligence (AI) and Machine Learning (ML) in tax administration, a move aimed at sealing revenue leakages and strengthening the nation’s fiscal position. This forms part of Ghana’s broader push toward digital transformation within public finance institutions.

This strategic shift was announced at the National Dialogue on Tax Revenue Leakages, hosted at the University of Professional Studies, Accra (UPSA), where policymakers, technocrats, and private sector leaders convened to explore the critical role of technology in enhancing national revenue collection.

Elsie Appau-Klu, Deputy Commissioner at GRA, emphasized the authority’s intensified focus on digital intelligence to streamline operations and improve compliance.

“AI and machine learning tools are being deployed to detect irregularities in tax filings, flag suspicious trade patterns, and guide targeted audits,” she said. “We are committed to using innovation to plug leakages and recover unpaid taxes more effectively.”

She noted that these technologies are now active in key sectors such as banking, telecommunications, utilities, and customs, where they support real-time data analysis and automated risk detection, allowing for swift, evidence-based interventions.

SML Ghana Takes Center Stage in Revenue Assurance

The event also spotlighted Strategic Mobilisation Ghana Limited (SML), a homegrown technology firm that has become central to the country’s evolving digital tax infrastructure.

Initially engaged to oversee transaction audits on imported goods, SML has since broadened its mandate. It now leads real-time monitoring in Ghana’s downstream petroleum sector, significantly enhancing transparency in fuel reporting and tax compliance.

Dr. Yaa Serwaa Sarpong, Director of Support Services at SML Ghana, detailed the company’s impact.

“Our centralized digital platform integrates data from the GRA, National Petroleum Authority (NPA), and depots, enabling accurate fuel volume tracking and helping to close critical data gaps,” she explained.

Before the implementation of SML’s platform, reported monthly fuel volumes averaged 208 million litres, far below actual figures. Following digital intervention, volumes now exceed 450 million litres per month. Between May 2020 and December 2024, SML’s systems captured over 14 billion litres of previously unreported fuel, resulting in more than GH¢20 billion in recovered tax revenue for the state.

Dr. Sarpong added that SML is preparing to extend its audit and monitoring capabilities to Ghana’s upstream petroleum and mining sectors, a move that could further bolster national revenue collection from extractive industries.

Toward a Smarter, More Accountable Public Sector

The GRA’s embrace of AI and its growing collaboration with firms like SML signify a major pivot in Ghana’s approach to revenue assurance and governance. As the country strives to recover economically and widen its revenue base, the fusion of data science, digital platforms, and policy enforcement is emerging as a cornerstone of long-term fiscal sustainability.

This technological evolution could reshape not just how taxes are collected, but also how public institutions operate—ushering in a new era of transparency, efficiency, and accountability in Ghana’s financial ecosystem.