Ghana Revenue Authority

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Ghana Revenue Authority
Ghana Revenue Authority logo (new).jpg
Ghana Revenue Authority 0557902232 (GRA)

Large Taxpayer Office, VAT House Ring Road Central
Agency overview
Formed2009;15 years ago (2009)
Preceding agencies
HeadquartersOff Starlets' 91 Road, near Accra Sports Stadium
5°33′06″N0°11′31″W / 5.55153°N 0.19194°W / 5.55153; -0.19194
MottoIntegrity, Fairness and Service
Agency executives
  • Rev. Ammishaddai Owusu-Amoah, AG. Commissioner – General
  • Ms. Julia Essiam, AG. Commissioner – Support Service Division
  • Col. Kwadwo Damoah (Rtd), AG. Commissioner – Customs Division
  • Mr. Edward Gyambrah, Officer-in-Charge, Domestic Tax Revenue Division
Parent agency Ministry of Finance
Website www.gra.gov.gh

The Ghana Revenue Authority (GRA) is the Ghana administration charged with the task of assessing, collecting and accounting for tax revenue in Ghana. [1] [2]

Contents

As part of efforts to improve compliance, the Authority is required to assist taxpayers to understand and meet their tax obligations by providing robust and comprehensive advice.

Since its inception the GRA has integrated the four revenue institutions namely the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Service (IRS), the Value Added Tax Service (VATS) and the Revenue Agencies Governing Board (RAGB). [1]

History

In December 2009, the four revenue agencies that is Customer Electronic Payment Systems (CEPS), Internal Revenue Service (IRS), Value Added Tax (VAT) Service and Revenue Agencies Governing Board(RAGB) Secretariat were merged in accordance with the Ghana Revenue Authority Act, 2009 (Act 791). [3] [4] GRA thus replaces the revenue agencies in the administration of taxes and customs duties in the country. [3] [5]

The establishment of the GRA is part of the reforms in revenue administration of tax collection in Ghana which began in the mid-eighties when CEPS and IRS were taken out of the Civil Service and made semi-autonomous and self-accounting public sector institutions with separate boards. The National Revenue Secretariat (NRS) was set up to formulate revenue policies, manage tax reforms and supervise the activities of CEPS and IRS. [6]

In 1998, the VAT Service was established to administer VAT and other consumption taxes. RAGB also began operations in 2001 to supervise and monitor the operations of the revenue agencies. [6] In 2002, the Taxpayer Identification Number (TIN) was introduced to enhance information interchange and risk profiling. Then in 2004, the Large Taxpayer Unit (LTU) was set up to operate on functional lines as a pilot programme for the future integration of tax administration in Ghana as well as to serve the needs of large taxpayers as a one-stop-shop operation. [1]

It was envisaged that the integration of the revenue agencies will bring the following benefits to taxpayers and the revenue administration.

The Ghana Revenue Authority announced in April 2022 that it will begin collecting value added taxes (VAT) from non-resident companies or persons that conduct business transactions in Ghana via the electronic transmission of data over communications networks like the internet. [8]

Organizational structure

A nine-member governing board of directors, consisting of both public and private sector experts, makes policy decisions to be implemented by GRA Management. The Board also makes recommendations to the Minister of Finance on tax policy, reform and legislation.

The chairman of the Board as well as the chief executive officer of the Authority called the Commissioner-General are appointed by the President of the Republic of Ghana https://gra.gov.gh/customs/ .The Authority has three main divisions, namely Customs Division (CD) Domestic Tax Revenue Division (DTRD) and Support Services Division (SSD) which are all headed by [4]

Functions

The Ghana Revenue Authority has been charged to perform amongst others, the following functions as enacted by Act 791:

GRA informant award scheme

The Ghana Revenue Authority is reminding the public about their informant award scheme, where individuals can receive rewards for providing information that aids in tax recovery. [12] [13]

The information should reveal various illicit activities, including tax underreporting, smuggling or diversion of goods, invoice manipulation, failure to provide VAT invoices, record tampering/fabrication, failure to register for taxes, and similar violations. [12]

In December 2022, Through the effective implementation of its Informant Reward Scheme (IRS), the Ghana Revenue Authority (GRA) managed to recover more than $93 million from multinational and local companies operating within the country. [13] [14]

Tax policy environment

Tax revenue generation is based on clearly defined tax policy measures. GRA remains a key partner of the Tax Policy Unit of the Ministry of Finance and Economic Planning (Ghana). This collaboration which is complemented by tapping the expertise of stakeholders drawn across several economic and social sectors is geared toward the formulation of effective and sustainable policies designed to enhance tax revenue collection by the Authority. [15]

Taxpayers

Taxpayers registered with GRA are segmented into three identifiable groups that is Large, Medium and Small based on defined criteria. Taxpayers with an annual turnover of over GH¢5 million are classified as large taxpayers. [16] This category also includes specialist industries irrespective of their turnover. These are upstream and midstream petroleum companies, banking institutions, insurance companies, mining companies and quarries, and members of groups of companies where at least one member qualifies as a large taxpayer.

Taxpayers within the turnover bracket of GH¢90,000 up to GH¢5 million are categorized as medium taxpayers, while those with an annual turnover of less than GH¢90,000 are classified as small taxpayers. [16]

The GRA announced that from 1st April, 2022, it will no longer accept manual tax returns from specified group of taxpayers but instead, returns will have to be filed through the taxpayers portal from the effective date. [17]

Tax Types

There are various taxes that tax payers are required to pay. These are grouped into two main headings under the Domestic Tax types.These are the Individual Tax Types and the Business Tax Types.

Individual Tax Types

These are

Business Tax Types

These are

Others

Importers and Exporter are expected to pay customs duty at the various ports and centres

Introduction of Uni-Pass clearance system

On 21 February 2020, personnel and logistics were distributed by the Customs Division, to test the Uni-Pass clearance system at the Takoradi Port. [18] [16] [19] [20] This system handles all paperwork and payments at one point, an improvement on the previous system, which processed all the operations in several offices. [21] [22] [23] This was after its successful implementation at the Aflao Collection Point in the Volta Region. [24]

Amendments of tax laws

The Ghana Revenue Authority has announced the implementation of amendments to several tax laws, notifying the general public that these changes are now in effect. [25] [26] [27]

The GRA has acknowledged that businesses have been given ample time to make necessary system adjustments ahead of tax implementation since the law was enacted. [27]

Electronic Transfer Levy (Amendment) Act 2022 (Act 1089)

  1. On electronic transactions subject to the Act's charges, the Electronic Transfer Levy (E-Levy) rate has been lowered to 1%.
  2. The way, when, and location that E-levy returns are filed will be decided by the Commissioner-General.
  3. Within 24 hours of charging the amount, the levy must be remitted to the Commissioner-General.
  4. The individual must be enrolled with the GRA to meet the Act's requirements for agent eligibility.
  1. Revenue Administration (Amendment) Act, 2022 (Act 1086)
  1. The Act grants the Commissioner-General the authority to set up a monitoring system to confirm the real revenue received by a taxpayer to calculate taxes due.
  2. In addition to other penalties under the Act, it imposes a penalty of 5% of yearly gross revenue on anyone who refuses to give the Commissioner-General or a tax officer physical access to their system, infrastructure, or network node.
  3. With regard to the production of or access to a document, this amendment supersedes existing provisions in other enactments that deal with secrecy, privilege, or the public interest.
  4. According to the Act, anybody who realizes an asset or a liability must also file a separate return.
  1. Value Added Tax (Amendment) No. 2 Act, 2022 (Act 1087)
  1. Value Added Tax (VAT) rates rising from 12.5% to 15%
  2. Examining the transitional measures to enable the Commissioner-General to choose the appropriate circumstances in which a taxable person should make use of the Certified Invoicing System (E-VAT).
  3. For non-compliance, it also offers further administrative sanctions.
  4. To exclude gambling, gaming, and other chance-based activities from VAT.
  5. The abolition of VAT exemptions on imported textbooks, imported newspapers, architectural plans and similar designs, drawings, scientific and technical works, periodicals, magazines, trade catalogues, price lists, greeting cards, almanacs, calendars, diaries, stationery, and other printed matter. All amendments will come into effect on 21 January ,2023 [27]

Partnerships

Myassembly.gov.gh

From the year 2023, GRA partnered with the Metropolitan, Municipal and District Assemblies (MMDAs) in the collection of property rates in the country using a Unified Common Property Rate Platform. This Unified Common Property Rate Platform also known as MYASSEMBLY.GOV.GH [28] is a complete end-to-end district revenue collection and administration platform designed to enhance the collection and accounting of property rates. [29] [30]

The partnership will see the tax authority receive 30 percent of the property revenue mobilization to cover for systems, logistics and other financial overheads accrued and will credit the 70 percent to the respective MMDAs. [31] This new partnership seeks to raise not less than 1.77 billion Ghana Cedis yearly.

Aside conducting training for the various assembly staff across the country, [32] a total of 5000 Technical Support Officers (TSOs) and Client Support Officers (CSOs) were deployed in the late first quarter of the year 2023 by the GRA to assist property rate payers in the various MMDAs across the country to register and pay their property rates. [31]

Petition against GRA over assembly.gov.gh activities

In July 2023, the Chamber of Local Governance (ChaLoG) petitioned the Economic and Organized Crime Office (EOCO) to investigate what it termed an illegal lodgement of government funds into the account of a private company—Digital City Solutions Limited (DCS). ChaLoG  alleged that GRA is being used a decoy by DCS for the collection of property rate tax. They maintained such an act was in contravention of the Financial Administration Act, 2003 (ACT 654) and the Financial Management Regulations, 2019 (L.I 2378). [33] [34]

ChaLoG stated categorically that their investigation "revealed that the myassembly.gov.gh payment platform account is on the contrary, being managed by DCS and not GRA". [35]

Contact

They can be contacted through their toll-free number 0800-100-110 or via WhatsApp at 0552990000 or 0200631664. If you prefer in-person assistance, you can visit any of their Taxpayer Service Centres (TSCs) located throughout Ghana. [26]

The Leadership

Commissioners

Names [36] PositionDate
Rev. Dr. Ammishaddai Owusu-AmoahCommissioner-General2018 – date
Mr. Edward GyambrahOfficer-in-charge, Domestic Tax and Revenue Division2019 – date
Alhaji Seidu Iddrisu IddisahCommissioner Customs Division2022 – date
Ms. Julie EssiamCommissioner Support Services Division2019 – date

Governing Board

Names [36] Position
Dr. Anthony Oteng-GyasiChairman of the Governing Board
Rev. Dr. Ammishaddai Owusu-AmoahMember
Madam Adelaide AhwirengMember
Hon. Nana Ama Dokua A.-AdjeiMember
Dr. Maxwell Opoku-AfariMember
Rev. Prof. Peter O. KyeiMember
Mrs. Dela Obeng-SakyiMember
Mr. Kwabena BoatenMember
Mrs. Eva MendsMember

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References

  1. 1 2 3 "|| Ghana Revenue Authority ||". egovonline.gegov.gov.gh. Retrieved 2019-03-24.
  2. ↑ "Ghana Revenue Authority, Biography". www.ghanaweb.com. Retrieved 2023-09-06.
  3. 1 2 "GRA – Ghana Revenue Authority – Services | MDA". www.epay.gov.gh. Retrieved 2020-05-29.
  4. 1 2 "About Us – GRA" . Retrieved 2020-05-29.
  5. ↑ "Developing the country for the benefit of all citizens". Theworldfolio. Retrieved 2023-09-06.
  6. 1 2 "DSpace" (PDF). ir.knust.edu.gh. Retrieved 2023-08-16.
  7. ↑ "GRA Management and Personnel Changes | Ministry of Finance | Ghana". www.mofep.gov.gh. Retrieved 2020-05-30.
  8. ↑ "Ghana Digital Services". www.trade.gov. Retrieved 2023-09-16.
  9. 1 2 3 4 5 6 https://gra.gov.gh/wp-content/uploads/2018/11/gra_act.pdf [ dead link ]
  10. ↑ "About Us – GRA" . Retrieved 2020-05-30.
  11. ↑ "Overview – Revenue Policy Division | Ministry of Finance | Ghana". mofep.gov.gh. Retrieved 2023-09-06.
  12. 1 2 "GRA Informant Award Scheme – GRA News" . Retrieved 2023-07-12.
  13. 1 2 "GRA retrieves $93m tax revenue through Informant Reward Scheme". BusinessGhana. Retrieved 2023-07-12.
  14. ↑ Awal, Mohammed (2022-12-19). "GRA retrieves over US$93m revenue via informants' scheme". The Business & Financial Times. Retrieved 2023-07-12.
  15. ↑ "Ghana Revenue Authority, Biography". www.ghanaweb.com. Retrieved 2023-09-23.
  16. 1 2 3 "GRA to group taxpayer offices". Business World Ghana. 2012-10-03. Retrieved 2020-05-30.
  17. ↑ "e-levy-law-online-tax-return-filing". www.deloitte.com. Retrieved 2023-10-14.
  18. ↑ "UNIPASS pilot at Takoradi Port set for Feb 21". Ghanaian Times. 2020-02-17. Retrieved 2020-05-30.
  19. ↑ "GCNet, West Blue Consulting shut down". Graphic Online. Retrieved 2020-05-30.
  20. ↑ "HKTDC Research". research.hktdc.com. Retrieved 2023-07-19.
  21. ↑ "UNIPASS explains benefits of new customs management system to Ghana's ports". MyJoyOnline.com. 2020-03-09. Retrieved 2020-05-30.
  22. ↑ "Ghana Ports & Harbours Authority". www.ghanaports.gov.gh. Retrieved 2020-05-30.
  23. ↑ "Ahenkorah projects 30% increase in revenue as benefits expected from UNIPASS, others". GhanaWeb. 14 May 2020. Retrieved 30 May 2020.
  24. ↑ "GRA pilots new clearing system at Takoradi Port". Graphic Online. Retrieved 2020-02-21.
  25. ↑ "Ghana Revenue Authority". BusinessGhana. Retrieved 2019-03-24.
  26. 1 2 "Amendments Of Tax Laws – GRA News" . Retrieved 2023-07-12.
  27. 1 2 3 "GRA sets May 1, 2023 as implementation date for 3 key tax measures". www.myjoyonline.com. Retrieved 2023-07-12.
  28. ↑ "MyAssemby.Gov.GH". property.gov.gh. Retrieved 2023-09-07.
  29. ↑ "Commencement of Implementation of Unified Common Property Rate Platform in Conjunction with the Metropolitan, Municipal and District Assemblies (MMDAs) – GRA News" . Retrieved 2023-09-07.
  30. ↑ "GRA TO COLLECT PROPERTY RATE IN 2023". Juaben Municipal Assembly. 2023-01-19. Retrieved 2023-09-07.
  31. 1 2 "GRA deploys 5,000 TSOs to assist property rate collection and registration". GhanaWeb. 2023-04-14. Retrieved 2023-09-07.
  32. ↑ "GRA trains Shama District Assembly management staffs on myassembly.gov.gh – Shama District Assembly". 2023-03-16. Retrieved 2023-09-07.
  33. ↑ "Audit DCS for collecting property rate instead of GRA – ChaloG to Auditor General". www.classfmonline.com. 2023-07-21. Retrieved 2023-09-07.
  34. ↑ Dzidzoamenu, Isaac (2023-07-21). "ChaLoG petitions EOCO over private company collecting taxes on GRA's behalf". Starr Fm. Retrieved 2023-09-07.
  35. ↑ "Investigate illegal collection of taxes on GRA's behalf – ChaLoG to EOCO". GhanaWeb. 2023-07-21. Retrieved 2023-09-07.
  36. 1 2 "About Us – GRA" . Retrieved 2023-07-19.

See also

E-levy

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