James Kofi Afedo, a private attorney, and his foundation have sued the Attorney General, the Commissioner-General of the Ghana Revenue Authority (GRA), and the Speaker of Parliament over the continued collection of taxes on sanitary tampons in the Supreme Court.
He contends that the three violated provisions of Ghana's constitution regarding the equal treatment of all citizens before the law.
He is requesting that the court declare the true and correct interpretation of Articles 17(1), 17(2), 17(3), 24(1), 25(1), and 33(5).
According to him, the fact that the Excise Duty Amendment Act(2015), Act (903) imposes a 20% excise tax on menstrual hygiene products such as sanitary pads, sanitary towels, menstrual caps, and tampons is unconstitutional, void, and inconsistent with the constitution.
The attorney is requesting that the court issue an order directing the first and second defendants to refund all excise duties and value-added tax collected from the date of enforcement of both taxes until the date of this court judgment, to be paid into a menstrual justice trust fund to be established and administered by the menstrual health coalition.
He intends to use the proceeds to purchase and distribute reproductive hygiene products to all junior and senior high schools in Ghana under the supervision of the Parent Facilitators Association Ghana.
In addition, he requests an order requiring the first and second defendants to pay interest on the fund at the commercial bank lending rate from the date the taxes took effect until the final payment.
In addition, he requested an injunction prohibiting the defendant from collecting the 20% excise tax and 17% value-added tax on reproductive hygiene products.
Speaker of Parliament Alban Bagbin, one of the defendants, has already voiced his opposition to the aforementioned tariffs.
The Speaker of Parliament demanded the urgent removal of taxes on sanitary pads on June 5, 2023.
According to Mr. Bagbin, the menstrual cycle has its own complications; therefore, it is untenable to tax sanitary napkins.
Speaker demands immediate elimination of sanitary pad levies
"Why should we pass a statute taxing sanitary napkins? This is inexcusable and a cardinal offense.
"The House should never have permitted it. You are aware that the impact of this legislation on the development of human resources in this country is immeasurable," he said.
Following an increase in demands for the government to eliminate taxes on sanitary pads, the Speaker made this remark.
Earlier on Monday, June 22, 2023, a number of demonstrators began picketing outside of Parliament in order to express similar demands.
In light of this, while addressing the House, the Speaker instructed the minister who oversaw the imposition of the tax to review his budget before submitting it to the legislature.
"I have a copy of the petition and must take immediate action to prevent the minister's proposal from being implemented," he said.
Numerous stakeholders have demanded the elimination of taxes on feminine hygiene products.
Ama Pratt, the leader of the demonstrators who petitioned Parliament to demand the removal of the taxes, stands out among them.
She told JoyNews that sanitary pad tariffs must be eliminated because menstruation is a natural occurrence and women and girls have no choice.
Comparing periods to contraceptives and childbearing, where people had the freedom of choice, she stated that periods are normal and cannot be stopped.
She continued by stating that there are young girls and adolescents who struggle to feed themselves, so taxing this fundamental necessity was improper.