The Chamber of Oil Marketing Companies (COMAC) has called on the Ghana Revenue Authority (GRA) to indefinitely suspend Section 136 of the Customs Act, 2026 (Act 1179), arguing that the provision could create significant financial and operational risks for Ghana’s downstream petroleum sector.
In a letter dated September 23, 2026, and addressed to the Commissioner-General of the GRA, Anthony Kwesi Sarpong, COMAC said it supports Sections 126 and 127 of the new law, which preserve the customs-controlled framework for the registration of petroleum operators and the bonded storage, lifting and movement of petroleum products.
However, the chamber said it objects to Section 136, which it says transfers the downstream petroleum tax obligation from Oil Marketing Companies (OMCs) and LPG Marketing Companies (LPGMCs) to Bulk Import, Distribution and Export Companies (BIDECs).
COMAC said the change was introduced without adequate consultation and could have consequences for operators, government revenue and the wider economy.
Revenue collection concerns
According to COMAC, Section 136(3) requires BIDECs to account for tax at the point of sale, while Section 136(5) allows the Commissioner-General to defer payment for up to 21 days against a bank guarantee.
The chamber argued that the arrangement would shift tax liability from OMCs and LPGMCs, whose obligations are currently supported by guarantees, bonds and self-recognisance arrangements, to BIDECs.
COMAC disputed the GRA’s stated rationale that dealing with fewer entities would improve tax administration and address defaults by marketers.
It argued that there is no statutory limit on the number of BIDECs and that their numbers could eventually approach those of marketers.
The chamber also said BIDECs indicated at a September 18 meeting convened by the Customs Division of the GRA that they would require a minimum of 45 days to settle their obligations, compared with the 21-day period under which OMCs and LPGMCs currently operate.
COMAC therefore contended that the proposed arrangement could delay rather than accelerate revenue collection.
Supply disruption concerns
The chamber further raised concerns about the potential impact of enforcement action against defaulting BIDECs.
It said the Integrated Customs Management System (ICUMS) currently allows a defaulting OMC or LPGMC to be deactivated, limiting the impact to an individual operator.
Under the proposed arrangement, however, COMAC argued that a defaulting BIDEC could be supplying several OMCs, LPGMCs and hundreds of retail outlets.
According to the chamber, enforcement against such an entity could therefore have wider implications for petroleum supply.
COMAC said this could leave the GRA facing a difficult choice between enforcing tax obligations and potentially disrupting supply, or allowing arrears to accumulate.
System overrides
The chamber also attributed existing petroleum tax arrears to weaknesses in enforcement of existing ICUMS controls.
It alleged that system overrides had allowed some affected operators to continue lifting petroleum products beyond approved credit limits.
COMAC said moving the tax obligation to BIDECs would not resolve those underlying control weaknesses.
It called for access to system overrides to be restricted, properly authorised and fully traceable to the officers responsible for each decision.
The chamber also argued that Section 136 could increase financing costs because BIDECs would have to finance tax liabilities before receiving payment from marketers.
It said this could lead to tighter credit terms, higher security requirements and, ultimately, higher prices at the pump.
Consultation and legal concerns
COMAC further questioned the consultation process preceding the enactment of Section 136.
The chamber said it was neither consulted nor invited to comment before the provision was passed, despite its regular engagements with the GRA, the National Petroleum Authority (NPA) and the Ministries of Finance and Energy.
It maintained that a post-passage implementation meeting did not address what it described as the consultation gap.
COMAC also raised what it described as an inconsistency between Sections 126(6) and 136.
According to the chamber, Section 126(6) establishes the tax point as 21 days after the close of a lifting window, while Section 136 establishes the tax point at the time of sale, subject to a separate 21-day deferral.
The chamber said it had not been provided with an impact assessment, implementation memorandum, transitional plan or financing arrangement for the new system.
Outstanding matters
In its letter, COMAC also called attention to three previous matters it said remain unresolved by the GRA.
The first concerns 10 Bulk Road Vehicles (BRVs) laden with Automotive Gas Oil (AGO) that were impounded by the GRA on October 8, 2025.
COMAC said it had requested information on the registration numbers of the vehicles, their owning BIDECs and designated marketers, as recorded in the NPA’s Electronic Retail Dispensing Management System (ERDMS), but had not received a response.
The second concerns what COMAC described as 819,248,990 litres of unaccounted petroleum products identified in its 2025 financial-year report.
The chamber estimated the associated revenue loss at about GH¢2.5 billion and said it had received no substantive response to its May 25, 2026 letter on the matter.
The third matter concerns the granting of non-bonded status to three operators.
COMAC said it had requested clarification in an August 12, 2026 letter, arguing that the grants appeared to depart from GRA’s published criteria. It said the matter remained unresolved, with taxpayer confidentiality cited as a reason.
COMAC’s demands
COMAC is asking the GRA to indefinitely suspend Section 136 and maintain the existing arrangement under which BIDECs pay applicable import duties and port charges at importation while OMCs and LPGMCs account for taxes and levies at the ex-pump stage.
It is also demanding a written account of the circumstances that allegedly allowed affected operators to continue lifting products after exceeding applicable credit limits or payment periods.
The chamber wants an independent review of the granting of non-bonded status and other material system overrides, including the applicable criteria, approval authority, supporting justification and audit trails.
It further requested appropriate administrative or disciplinary action where any breach is established, as well as substantive responses to its three outstanding letters.
COMAC said it remained willing to engage with the GRA and other stakeholders to strengthen compliance and revenue mobilisation, but maintained that enforcing the existing mechanism would be preferable to replacing it.
The chamber warned that it would pursue what it described as legitimate administrative, regulatory and legal avenues, and, as a last resort, industrial action, to keep Section 136 suspended.
The statement was signed by COMAC Chief Executive Officer and Industry Coordinator, Dr. Riverson Oppong.
Source: www.kumasimail.com
