Mining in Ghana has a rich history spanning more than a thousand years, with evidence of early indigenous groups mining gold long before the arrival of European explorers. Historical records indicate that regional areas developed their own artisanal techniques, employing simple tools to extract gold and other precious resources. This gold was highly valued and became a cornerstone of trade with North African merchants, effectively connecting Ghana to early trans-Saharan trade routes.
Today, mining remains a critical sector within Ghana’s economy, aiding significantly to the polity’s GDP. Over the years, the industry has witnessed remarkable growth, drawing both regional and transnational speculation.
The European arrival, primely of the British, significantly escalated mining activities in Ghana. The colonial administration introduced advanced mining techniques and established large-scale schemes to meet the global demand for minerals. However, colonial quarrying came at a high cost: local workers were often exploited, and the ecological damage was severe. Many of the polity’s valuable resources were exported with minimal pecuniary returns to regional areas, a pattern that set the tone for reserve extraction practices for years to come.
This article explores the diverse parts of Ghanaian gold mining, weighing the field’s benefits and challenges. We’ll also offer practical insights for those considering ventures within this dynamic sector in Ghana.
The merit of mining to Ghana's economy
Mining holds a central place in the polity’s economy, aiding substantially to national income, and employment. In 2022, the quarrying field was instrumental in generating 96.9% of all mineral export income and accounted for 39% of the polity’s total merchandise exports, underscoring its vital role in the polity’s pecuniary framework. Furthermore, the polity led the West African region in exploration financings, attracting around $114 million earmarked for new mineral exploration.
Also, large-scale mining (LSM) firms generate the majority of the nation’s gold in the quarrying field. Alongside gold, it also possesses abundant reserves as well as deposits of minerals. These resources support Ghana’s pecuniary growth across various regions. For instance, manganese deposits in the western and northern areas are key to local development, enhancing both infrastructure and employment prospects.
Diamonds, meanwhile, are primarily extracted by small-scale and artisanal miners. The sole commercial entity involved in diamond quarrying is Ghana Consolidated Diamonds, which produced 37,726 carats of rough diamonds in 2019. Beyond diamonds and traditional minerals, Ghana has begun exploring new sectors, incorporating lithium quarrying. The Ewoyaa project, led by Atlantic Lithium, is poised to become the polity’s first lithium mine and is expected to produce spodumene concentrate by 2025. The Ewoyaa site holds an estimated 25.6 million tonnes of ore with a lithium grade of 1.22%. This project positions Ghana as a key supplier of lithium to the global market, creating new opportunities to diversify Ghana’s economy beyond its traditional reliance on gold, cocoa, and oil exports.
Ghana’s statutory framework—anchored by the Act 703 and the Minerals and Mining Policy of 2014—supports sustainable quarrying practices. Additionally, the government’s emphasis on local participation in the quarrying sector has resulted in prerequisites for quarrying licence holders to invest in the training and employment of Ghanaian nationals, alongside sourcing regional items and aids. These guidelines reinforce the quarrying field’s strategic imperatives to the polity’s pecuniary and social advancement.
Mining for Ghana’s pecuniary field: Key projects of major corporations
The polity’s quarrying industry hosts several large-scale mineral projects, primely in gold quarrying, backed by substantial capital financings. Major players, incorporating Newmont Mining Corporation, Asanko Gold, Azumah Resources, and Perseus Mining, lead these initiatives. Some notable projects are:
- Asanko Gold Mine (AGM) Complex - Nkran (Obotan): Operated by Galiano Gold Inc (previously Asanko Gold), this mine is a flagship project in Ghana's gold-rich Ashanti region.
- Asanko Gold Mine (AGM) Complex - Esaase Project: Another prominent venture by Galiano Gold Inc, focusing on the Esaase deposit, further expanding the AGM complex.
- Black Volta Gold Project (Wa-Lawra): Managed by Ibaera Capital Advisors Pty Ltd, this project explores the Wa-Lawra region, rich in gold resources.
- Edikan Gold Mine (Central Ashanti Gold/Ayanfuri): Led by Perseus Mining Ltd, the Edikan Gold Mine is a significant operation aiding to the polity’s gold production and pecuniary growth.
These projects reflect the significant role of multinational corporations in advancing the polity’s quarrying field and boosting the pecuniary field.
|
Mine owner |
Project |
Capital Value (Rand billion) |
Phase |
|
Galiano Gold INC (Asanko Gold) |
Asanko Gold Mining (AGM) Complex - NKRAN (Obotan) |
4.2 |
Working |
|
Galiano Gold INC (Asanko Gold) |
Asanko Gold Mining (AGM) Complex - ESAASE Project |
3.8 |
Working |
|
Ibaera Capital Advisers PTY LTD |
Black Volta Gold Project (WA-LAWRA) |
1.9 |
Suitable for financing |
|
Perseus Mining Ltd |
Edikan Gold Mine (Central Ashanti Gold/Ayanfuri) |
1.5 |
Working |
Can urban mining in Ghana become More sustainable?
Urban mining refers to the practice of extracting and repurposing valuable materials like metals from electronic waste, which accumulates significantly in major urban centres. As sustainable practices and the push for a greener pecuniary field gain momentum, the question is whether urban quarrying can become more environmentally sustainable.
The role of metal recycling in a greener pecuniary field
Recycling metals from e-waste offers a pathway for the IT and quarrying sectors to contribute to a greener pecuniary field by reducing their environmental impact. By reclaiming metals like copper, aluminium, gold, and rare earth elements from discarded electronics, these industries can help minimise the demand for new raw materials. This not only lessens the strain on natural resources but also reduces environmental pollutants associated with primary metal extraction.
Recycling also aligns with the concept of a “closed-loop” production system, in which materials are consistently reused rather than discarded. By returning valuable materials to the pecuniary cycle, urban quarrying supports sustainable production practices, making it possible to manufacture new products without relying exclusively on newly extracted resources.
Challenges in the secondary metals market
One of the biggest hurdles to achieving sustainability in urban quarrying is the highly variable nature of the secondary metals market. The market value of recycled metals is closely linked to that of newly mined metals, leading to significant price swings. When the cost of primary metals drops, recycling can become financially unfeasible, often resulting in lower recycling rates and increased accumulation of electronic waste.
Furthermore, Ghana’s e-waste recycling industry is heavily influenced by the informal sector, which adds an additional layer of unpredictability and challenges. Workers in this sector frequently operate without formal employment protections, and the recycling methods they employ can be hazardous to both health and the environment. Addressing these issues is critical for urban quarrying to evolve into a sustainable, environmentally friendly pillar of Ghana’s pecuniary field.
Directive of the mining sector in Ghana
Mining activities in Ghana are overseen by several core organisations and legislative frameworks designed to govern and support the industry. The Minerals Commission of Ghana is the primary institution responsible for establishing mineral resource policy and asserting its implementation across the sector. This commission works closely with other bodies such as the Geological Survey Authority, each playing a key role in overseeing the polity's quarrying sphere.
The statutory setup is chiefly shaped by Act 703, along with its subsequent amendments, most recently updated in 2019 (Act 995). This legislation outlines the necessary prerequisites for securing warrants for mineral exploration, extraction, and processing, and sets out strict guidelines for ecological oversight and worker safety.
Alongside national laws, Ghana has started developing strategies to support the extraction of critical minerals, driven by rising global demand and the boosting bill of getting these resources. With an eye toward luring transnational financing, the polity is centering on the sustainable growth of its extractable reserves, intending to support responsible industry practices while bolstering pecuniary benefits for the polity.
All of these measures aim to assert the continuous viability of the quarrying sector, which remains a major revenue source for the Ghanaian pecuniary field. Gold, in particular, continues to be the polity's most valuable resource, generating substantial government income. In 2020, the polity’s gold output exceeded 2.5 million ounces, positioning it among Africa’s top gold-producing nations.
Also, the polity partakes in various transnational organisations, incorporating the UN and the African Union, which are influential in shaping regional policies for extractable reserves and fostering sustainable enhancement.
The polity has also recently started to emphasise the extraction of rare earth elements, prime for producing advanced technological devices such as electronics and automotive parts. The polity aims to become a global supplier of rare earth elements, asserting the sustainability of this emerging field.
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Starting a mining business in Ghana: essential steps and licit prerequisites
For the quarrying venture compliance with a set of structured licit and operational procedures. Each step is vital for asserting the trade is set up in line with Ghanaian directives and for enabling smooth quarrying schemes.
Key steps to launch a mining business in Ghana
The initial step to starting any quarrying activity in Ghana is to secure a mining licence. This comprises conveying a formal enrollment to the National Mines Authority, which evaluates applications to assert abidance with the polity’s statutory standards.
Prior to launching schemes, a geological survey of the proposed quarrying site is mandatory. This survey identifies the type and quantity of mineral reserves in the polity, supplying the basis for planning extraction methods and assessing feasibility.
Ghana mandates an EIA to mitigate the ecological footprint of quarrying schemes. The EIA sequence evaluates the ecological risks of quarrying and proposes methods to reduce them, aiming to balance pecuniary interests with sustainability efforts.
Quarrying schemes need substantial money. Entrepreneurs need to raise funds, either through private investors, institutional loans, or other financing methods. Having a solid trade scheme can enhance the chances of securing adequate funding.
Firm enrollment is vital to operate legally in Ghana. This process involves enrolling with the Office of the Registrar of Companies (ORC) and getting a unique business name, appointing directors, and submitting incorporation indentures.
Infrastructure enhancement is critical for quarrying schemes, covering site facilities, transportation, and machinery setup. asserting that all necessary resources are in place is vital to avoid operational delays.
Hiring skilled workers and providing adequate training are essential for safe and effective quarrying activities. Local recruitment can also enhance relations with nearby communities and contribute to local employment.
Ghana enforces strict safety directives to protect both workers and the region. Quarrying businesses must follow these standards rigorously, implementing protective measures to mitigate hazards associated with quarrying.
These phases create a setup for legally compliant quarrying schemes, enhancing both performance and environmental stewardship.
Registering a mining company in Ghana
To legally enroll a quarrying firm in the polity, several foundational steps must be completed as per Ghana’s business laws.
Investors need to officially enrol their company through Ghana’s Office of the Registrar of Companies (ORC). This process involves selecting and reserving a unique company name, appointing overseers and evaluators, and filing incorporation indentures that specify the company's purpose and structure.
For companies intending to conduct quarrying activities, getting a quarrying warrant is mandatory. The Minerals Commission of Ghana supervises the enrollment and authorisation process for these licences. Once the directorate peruses and authorises an application, licence fees must be remitted to formalise the authorisation.
If the quarrying trade incorporates transnational speculation, the firm must enroll with the GIPC to get admittance to investment incentives. Foreign-owned businesses are also vital to meet specific capital thresholds, as mandated by Act 865. The vital capital varies contingent on the field, with base money ranging from $200,000 to $1,000,000.
Every business in Ghana is licitly imperative to enrol with the GRA and get a TIN. This enrollment is prime for abiding with excise tasks and for asserting lawful trade schemes.
By following these structured sequences and adhering to statutory prerequisites, mining companies in Ghana can generate a legally sound foundation and aid to assert the accomplishment of their schemes. For additional guidance, consult the official websites of the Minerals Commission and Ghana's Registrar General’s Department.
The sequence for securing a mining permit in Ghana
Securing the quarrying warrant involves a series of essential steps, each requiring compliance with established directives to meet the polity’s rigorous standards for responsible mining.
The sequence begins with the conveyance of an enrollment, lead by the necessary supporting indentures, to the prime regional office. These indentures typically include technical details, ecological appraisals, and proof of pecuniary capability.
The directorate reviews the enrollment in detail, evaluating the enroller's qualifications, the proposed quarrying area's suitability, and the potential ecological impacts. The directorate then presents a recommendation based on its assessment and forwards it to the Minister for further consideration.
After receiving the endorsement, the Minister has a 60-day period to make a final choice on the permit. This stage includes a careful review of the enrollment’s compliance with polity’s quarrying directives and norms, as well as the alignment with national interests.
Once the Minister authorises the enrollment, an official quarrying warrant is awarded, warranting the enroller to commence their proposed quarrying tasks within the criteria stipulated in the warrant.
Forms of mining licenses authorised in Ghana
In the polity, various forms of quarrying warrants cater to different stages of quarrying tasks, each tailored to specific phases in the prospecting and extraction process.
- Reconnaissance licenceThis licence allows initial exploration schemes, enabling licensees to conduct surveys without the prerogative to drill or carry out production. Typically, it’s issued for a period of up to 12 months, with an option for renewal.
- Prospecting licenceThis warrant grants the prerogative to function detailed geological surveys, comprising drilling, to assess mineral reserves. These warrants are valid for up to three years, with the chance of renewal, though usually with a reduction in the warranted development area.
- Mining leaseFor direct mineral extraction, a mining lease is vital. This licence type has a maximum validity of 30 years, aligned with the life of the deposit, and may be extended contingent on the remaining reserves and mining conditions.
- Small-sized mining licenceSpecifically designed for Ghanaian nationals, the small-scale quarrying warrant is admitted for a five-year term and can be renewed. It encourages local partake in the quarrying field, offering regulated opportunities for small-scale miners.
Each licence type mandates that applicants meet specific conditions, comprising financial securities, and submission of a comprehensive work plan. These prerequisites ensure mining practices are conducted responsibly, with attention to sustainability and minimal environmental impact, while also supporting the polity’s resource management strategies.
Prerequisites for mining permit applicants in Ghana
Applicants must meet several regulatory prerequisites and submit a set of specific indentures to ensure compliance with Ghanaian laws and sustainability standards for the warrant. Here’s a detailed breakdown of the prerequisites for companies seeking a mining permit in Ghana.
Eligibility prerequisites for applicants
The enroller must be a legally enrolled entity in Ghana, which requires formal enrollment with the Ghana Registrar of Companies. This asserts that the firm holds an official status and is authorised to conduct business within the polity.
Enrollers must demonstrate the pecuniary resources and technical expertise necessary to carry out their proposed activities. This includes showing that they have entry to adequate funding, equipment, technology, and qualified personnel to execute the project responsibly. For example, a mining company would need to have the necessary machinery and experienced professionals in place.
Firms must conduct a thorough EIA of their proposed mining activities, alongside detailed plans to mitigate potential environmental damage. This requires examining how the project could affect local ecosystems, comprising animal and plant life, water resources, and soil quality, and then creating a comprehensive strategy to minimise any adverse effects.
Detailed project documentation is vital, comprising a full description of the planned activities, a risk assessment, and specific measures to manage those risks. This allows authorities to evaluate the environmental and social implications of the project and make an informed decision on whether to certify the warrant.
Under the polity’s statute, mining firms must develop and convey a social responsibility management plan, which must be guaranteed by the Ministry of Labour and Social Protection. This plan should outline schemes to enhance the prosperity of regional areas and safeguard their social rights, addressing issues like local employment, health, and education improvements.
Indentures vital for a mining permit in Ghana
To apply for a mining permit, applicants need to submit a comprehensive set of indentures to prove their eligibility and readiness. These indentures include:
- Certified company documentation
Registration Certificate: A certified copy confirming the company’s registration in Ghana.
Company Charter: A document outlining the company’s core principles, mission, and structure.
- Proof of payment of government fees
Fee Receipts: Indentures confirming that all vital government fees have been paid. These fees vary contingent on the form of permit or licence being requested and the specific activities planned by the firm.
- Project-specific documentation
Detailed Project Information: Comprehensive details about the proposed exploration, prospecting, or mining activities.
Specialist and Equipment List: A list of qualified experts and the equipment available to implement the project effectively.
- Environmental reports
Impact Assessments: Required for projects expected to have significant environmental impacts, such as large-scale mining schemes. These may not be needed for smaller-scale exploratory projects but are essential for major undertakings.
- Transition indentures for licence progression
Transitioning from Exploration to Prospecting Licence: A certified copy of the exploration licence is needed when upgrading to a prospecting licence.
Transitioning to a quarrying warrant: For a quarrying warrant, certified copies of both exploration and prospecting warrants must be presented.
These records help validate the technical and legal viability of the project, asserting that all statutory prerequisites are met and that the proposed schemes align with the polity’s obligation to sustainable enhancement and protection.
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Timeline for obtaining a mining permit
The enrollment and approval process for a mining permit in Ghana can be extensive, often taking several months to years, depending on the project’s complexity and specific documentation prerequisites. Due to this potentially lengthy timeline, firms are encouraged to thoroughly prepare all vital documentation well in advance to avoid delays and ensure a smooth warranting sequence.
- Validity and renewal of mining licences
In the territory, a mining permit is typically offered for an initial period of three years, with the opportunity for extension for an equivalent duration. To handle the legitimacy of a quarrying warrant, enrollers must adhere to all statutory processes and conditions precisely. These rigorous protocols exist to promote a responsible and regulated approach to quarrying, asserting that the polity's mineral wealth is managed in ways that align with the polity's sustainable enhancement objectives and meet both regional and transnational quarrying norms.
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Key legislation governing mining in Ghana
The quarrying operates under a robust legislative framework designed to boost responsible extraction and aid national enhancement. The primary law overseeing the field is the Minerals and Mining Act, 2006 (Act 703), which has been updated with additional amendments to strengthen its impact. This legislation establishes guidelines for acquiring mineral rights, outlines the conduct of quarrying schemes, and defines the roles and responsibilities of stakeholders across the quarrying field.
To address the varied nature of mining activities, the law distinguishes between different forms of warrants, comprising exploration, prospecting, and quarrying warrants, each with unique terms and durations. For instance, a prospecting permit – suitable for initial site investigation – is issued for a term of up to one year, with options for renewal. In contrast, a quarrying warrant that allows large-scale extraction can be valid for as long as 30 years, also with renewal opportunities.
The Environmental Protection Agency (EPA) is integral to the directive of mining’s environmental aspects. The EPA enforces environmental policies by requiring compliance with norms such as compulsory sustainability appraisals, asserting that mining firms minimise adverse ecological effects.
These laws work together to make sure mining activities contribute positively to Ghana’s economy, while minimising environmental damage and fostering sustainable industry practices. For in-depth details on these directives, consult resources offered by the Government of Ghana, legal publications, and mining industry organisations operating in Ghana.
Mining excise rates in Ghana
In Ghana, excise rates in the mining sector are structured to assert that the field aids fairly to the national economy. Key excise components include corporate income excise and royalties, which help balance the profit generated from natural reserve extraction with the polity's pecuniary needs.
The CIT rate for quarrying and upstream oil and gas firms is 35%, higher than the standard CIT rate of 25% for other sectors. This elevated rate reflects the substantial profitability and potential environmental impact associated with these industries.
Royalties are a critical part of Ghana’s mining taxation system. The royalty rate is set at 5% of the gross profit from quarrying schemes, applicable to all forms of quarrying, incorporating gold—a leading export of Ghana.
To lure transnational and regional speculation in quarrying, the polity offers various excise incentives and concessions. Notable incentives include a 20% depreciation on fixed assets for mining enterprises over five years and a loss carry-forward option for the same period. Additional fiscal policies provide:
Ghana’s impost framework aims to support long-term speculations and to ease impost obligations during periods of reduced revenue, which is particularly beneficial for the quarrying field due to its exposure to fluctuating global market prices. As the quarrying field is a major contributor to Ghana’s GDP and government income, these incentives play a strategic role in fostering industry growth and stability.
Accounting standards for mining companies in Ghana
Mining firms in Ghana must adhere to national legislation and accounting norms to ensure transparent financial practices. Key accounting elements include:
- Cost accounting: Mining firms must record all expenses related to extraction and processing, comprising depreciation, fuel, and labour costs.
- Tax accounting: Companies must account for all impost liabilities, such as corporate income impost and royalties.
- Environmental accounting: This involves tracking expenses related to environmental protection, comprising waste management and land restoration efforts.
- IFRS compliance: Abidance to International Financial Reporting Standards (IFRS) ensures that financial reports are accessible and comparable for transnational stakeholders.
- External audits: Regular external audits verify that companies meet statutory prerequisites, supporting financial transparency.
These practices contribute to the long-term sustainability and pecuniary viability of the mining sector in Ghana, reinforcing its role as a vital pecuniary pillar.
Audit sequences for mining companies in Ghana
Auditing is a crucial process for mining companies, asserting transparency, accountability, and abidance to directives. Several statutory bodies and legal frameworks govern auditing in this sector to maintain industry norms and ethical practices.
Audits in Ghana’s mining sector are legally mandated by statutes like the Companies Act 2019 (Act 992), which sets out audit prerequisites for all registered businesses. This Act mandates firms to produce and convey annual financial statements, which must then be verified by independent auditors for accuracy and compliance.
The Ghana Audit Service (GAS) plays a pivotal role in overseeing pecuniary and statutory compliance within mining companies. GAS conducts both pecuniary and compliance audits to ensure companies meet national and transnational norms, thereby fostering integrity in the industry.
To maintain transparency, mining firms in Ghana must partake in independent auditors who perform annual audits. These audits review not only the companies' pecuniary records but also their compliance with environmental, social, and other statutory obligations.
Unique aspects of mining industry audits
Audits in the quarrying field cover specific fields, comprising examination of mineral reserves, evaluation of capital speculations, and verification of abidance to environmental and licensing prerequisites. This industry-specific focus requires auditors to consider both operational and statutory compliance within the sector.
Auditor qualifications
Auditors working with mining firms in Ghana must possess industry-specific expertise and qualifications, driving them to effectively evaluate the unique operational and pecuniary fields of mining companies.
Bank account opening process for mining companies in Ghana
Opening a bank account in Ghana is an essential step for mining companies operating in Ghana. This process is governed by local banking standards and includes additional prerequisites tailored to the mining sector.
Steps to open a bank account for mining companies in Ghana
The first step involves gathering necessary documentation, including:
- Certificate of registration
- Company Constitution or Corporate undertaking
- Proof of the firm’s registered address
- Identity indentures and photographs of the company's authorised representatives
Foreign quarrying firms may benefit from working with banks experienced in serving transnational clients, such as Fidelity Bank, Access Bank Ghana, and Standard Chartered Ghana. These banks offer tailored services for corporate clients, including corporate finance, foreign exchange, and bank guarantees. Additionally, they provide risk management solutions like currency hedging and credit risk management, which can be critical in the volatile mining industry.
Some banks in Ghana partner with transnational pecuniary institutions, expanding their service offerings. For instance, Standard Chartered Ghana, affiliated with Standard Chartered Bank globally, provides extensive transnational support. Many Ghanaian banks also offer digital banking services, facilitating easy online account management and transactions, as seen with Access Bank Ghana’s real-time online banking tools.
After selecting a bank, mining companies must fill out an application form, available at the bank or through its website. This form requests company details, information on warranted representatives, and the preferred type of account (current or savings).
Once the enrollment form is fulfilled, the firm must submit it along with the vital indentures to the chosen bank. Additional documentation, such as pecuniary stability records or a trade scheme, may also be needed.
Opening a corporate account often involves a state duty and other administrative bills, which differ contingent on the pecuniary’s policies.
Upon authorisation, the firm receives its trade account and gains access to essential banking tools, such as online banking and debit card supports, which streamline pecuniary management.
Overall, Ghanaian banks offer a comprehensive range of aids to support quarrying firms, combining local expertise with transnational standards and digital convenience to meet the unique needs of the field.
Limitations on the export of minerals mined in Ghana
The polity presents thorough controls on mineral exports to promote national interests and sustainable growth. Quarrying plays a vital role in the pecuniary field, ranking as Ghana’s second-largest industry after agriculture. As of 2020, it accounted for approximately 10% of the nation's GDP.
To export gold and other valuable minerals, organisations must get a special permit. This warrant is admitted after submitting a range of indentures, incorporating a refining undertaking and a sales understanding. Prior to export, companies are needed to report the quantity and quality of the mineral to the Ghana Minerals Commission, allowing for sampling at an authorised government lab. Additionally, they must meet all licence conditions and regularly submit both monthly and annual performance reports.
The export of industrial minerals is similarly regulated, needing a warrant from the Minister. Authorisation must be gotten for all parts of the dealing, incorporating pricing and destination. Firms must comply with all licence terms and provide relevant performance reports to the Commission.
Comprehensive details on statutory prerequisites are made accessible through updates from the Ghana Minerals Commission, which, in 2022, introduced an online platform to streamline warranting and improve transparency across the sector.
Final word
Our company provides a full suite of services designed for entrepreneurs looking to establish a mining business in Ghana. From acquiring the necessary licences to managing finances, we support clients at each stage, asserting all activities comply with Ghana’s legal prerequisites.
Our team brings extensive expertise in Ghana’s mining directives, offering insights that help clients operate within the law. We prioritise sustainable practices, aiming to protect natural reserves while contributing to Ghana's continuous development goals. We’re committed to responsible business practices, which we believe are vital for enduring success and beneficial for both clients and the regional area.
Additionally, we offer guidance on local levies, support with excise filings and reporting, and can represent you before excise authorities to address any concerns that may arise.
