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Ghana Revenue Authority
The Ghana Revenue Authority (GRA) is the Ghana administration charged with the task of assessing, collecting and accounting for tax revenue in Ghana.
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).
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). GRA thus replaces the revenue agencies in the administration of taxes and customs duties in the country.
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.
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. 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.
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.
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Ghana Revenue Authority
The Ghana Revenue Authority (GRA) is the Ghana administration charged with the task of assessing, collecting and accounting for tax revenue in Ghana.
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).
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). GRA thus replaces the revenue agencies in the administration of taxes and customs duties in the country.
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.
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. 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.
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.