Between 2019 and 2023, Ghana investigated a total of 2,283 forgery cases, with 115 individuals charged specifically with money laundering (ML), according to the 2025 Anti-Money Laundering Report.
The report also recorded 147 prosecutions and 25 successful convictions related to these offenses. However, it noted that the COVID-19 pandemic significantly disrupted judicial proceedings, causing delays in trials and hearings due to lockdowns and social distancing measures.
In the post-pandemic period, the number of money laundering convictions linked to forgery offenses increased, suggesting renewed efforts to clear case backlogs.
To strengthen law enforcement capabilities, Ghana has taken steps to enhance the investigative functions of the Ghana Police Service and the Economic and Organised Crime Office (EOCO). Key initiatives include the digitalisation of identity verification systems—such as the rollout of the biometric Ghana Card and electronic systems for validating IDs, licenses, and digital addresses.
Public education efforts, such as campaigns aired on “Police TV,” have also improved public awareness of forgery and other related crimes. Meanwhile, training in forensic document examination and digital forensics has been expanded, and the financial sector has upgraded its document verification and security systems.
Tax Offences and Enforcement
The Ghana Revenue Authority (GRA) continues to lead enforcement of tax compliance across the country, ensuring that individuals and businesses adhere to obligations under the Revenue Administration Act, 2016 (Act 915).
Tax offenses in Ghana include a wide range of violations, such as failure to file returns or make payments, providing false or misleading tax information, tax evasion, obstructing tax officers, failure to keep proper records, and accessing taxpayer data without authorization. Non-compliance with GRA notices and failure to register for taxes also fall under punishable tax offenses.
To recover unpaid taxes, the GRA employs several enforcement methods, including garnishing bank accounts, seizing assets, and placing liens on properties.
Data shows that investigations into tax-related offenses peaked in 2020, with another surge noted in 2023. According to the Financial Intelligence Centre (FIC), Intelligence Reports (IRs) shared with the GRA from 2019 to 2023 led to a range of tax assessments and recoveries. These outcomes demonstrate the effective use of intelligence in driving enforcement.
