RTI Commission orders GRA to release information on mining royalty payments within 7 days

The Right to Information Commission (RTIC) has ordered the Ghana Revenue Authority (GRA) to release data on mining royalty payments to The Fourth Estate.

In an eight-page ruling signed by its Executive Secretary, Genevieve Shirley Lartey, the Commission overturned the GRA’s refusal to grant the pieces of information that The Fourth Estate requested on mining royalties.

The RTI Commission ruled that mineral royalties are not exempt as tax information under Section 12 of the Right to Information Act, 2019 (Act 989). The Commission also dismissed GRA’s claim that the sanction details “falls outside its purview.”

On June 4, 2025, The Fourth Estate submitted a request to the GRA’s Information Officer seeking:

1. An annual breakdown of mining companies that paid royalties and the amounts paid for each year from 2015 to 2024.
2. The full list of companies sanctioned for failing to pay royalties during the same period.
3. The specific sanctions imposed on those companies under Section 99 of the Minerals and Mining Act, 2006 (Act 703).

The GRA Information Officer did not respond within the required 14 days. The Fourth Estate applied, therefore, for internal review on June 24, 2025.

In response to the internal appeal, the GRA denied The Fourth Estate access to the information on July 8, 2025. It claimed the information was exempt under Section 12 of the RTI law as data from “third parties is exempted from disclosure.”

With the GRA information officer and the Commissioner-General denying us the information, The Fourth Estate, on July 15, 2025, petitioned the Commission to review the decision.

The RTI Commission, in its ruling, said it requested the disputed information from the GRA, and after several exchanges, the GRA provided data on the first request. It insisted the second and third requests were outside its purview. But the RTI Commission pushed back.

According to the Commission, a critical analysis of Section 25 of the mineral royalties payment under the amended Minerals and Mining Act, 2006 (Act 703) requires holders of mining leases to pay royalties at 5% of total mineral revenue, which goes to the Minerals Income Investment Fund (MIIF).

Section 28(5) of the amended Minerals Income Investment Fund Act, 2018 (Act 978) provides that income from minerals paid by mining companies into the Fund is not to be treated as tax revenue. Instead, the law bars such income from being spent like conventional taxes and classifies it as payments made to the government under the Minerals and Mining Act, 2006 (Act 703), as well as any applicable Minerals Investment Agreement.

With that in mind, the Commission observed that the deduction that could be made from the provision is that “mineral royalty is not tax properly so called and hence does not fall under the remit of section 12 of Act 989.”

It added that mining companies pay a separate corporate income tax of 35 percent on profits, a point the Commission said underscores the clear distinction between royalties and taxes.

On sanctions, the Commission cited Section 28(1) and (4) of Act 978. These mandate the GRA to assess, collect, account for, and enforce royalty payments.

The Commission indicated that “to suggest, therefore, that sanctioning of mining companies that have failed to pay their mineral royalties is outside the purview of the GRA is to suggest that the GRA has abandoned its duty as imposed by law.”

The Commission noted that even if the information were held elsewhere, Section 20 of Act 989 requires assistance.

 “GRA had obligations in the terms contained in the above provisions to assist the Applicant to obtain the information requested,” the Commission said.

The Commission has therefore ordered the GRA to provide all requested information within seven days.

According to the Commission’s directive, the Authority must supply the annual breakdown of royalty-paying companies and amounts for 2015 to 2024. It must deliver the full list of sanctioned companies. It must also provide the specific sanctions imposed under Section 99 of Act 703.

The Commission cautioned the GRA to desist from refusal of lawful information requests, using exception clauses as it hinders transparency, accountability and promotes good governance. 

“The Commission admonishes the Ghana Revenue Authority to comply with its duty to uphold transparency and accountability under Act 989 and to respond fully to all lawful requests for information in the future.”

This ruling adds to a growing list of decisions by the RTI Commission compelling state institutions to comply with the law, following earlier orders against bodies such as the Minerals Commission, Ghana Police Service and Ghana National Fire Service, and other public agencies.