Apply In-Person:

1. To object to an Income Tax Assessment in person, the applicant has to approach the Ghana Revenue Authority (GRA).
2. Address and contact details can be found in the following Contact link
3. Read carefully through the application form as there contain different section.
4. The applicant has to make sure that he or she has all the required documents that are required for this process to be successful and they can be found under the "Required Documents" section of this page.
5. A fee for this procedure is has to be paid as per the authority’s request.

Via commissioner/commissioner General

1. A taxpayer dissatisfied with an assessment may lodge an objection to the assessment to the Commissioner within 45 days after being served with a notice of assessment.
2. An objection shall be in writing and state precisely the grounds upon which it is made.
3. The Commissioner may, upon application in writing by the taxpayer, extend the time for lodging an objection where the Commissioner is satisfied that the delay in lodging the objection was due to the taxpayer’s absence from Ghana, sickness or other reasonable cause and therefore accept an objection after the 45 days.
4. Where the Commissioner refuses to grant an extension of time, the taxpayer may apply to the Tax Appeals Tribunal for review of the decision within 45 days after the service of the notice of decision.
5. After considering the objection, the Commissioner may allow the objection in whole or part and amend the assessment accordingly, or disallow the objection.
6. Where the Commissioner does not make an Objection Decision within 90 days after the taxpayer lodged an objection, the taxpayer may by notice in writing to the Commissioner elect requesting reason of the delay of his/her ruling to the objection.

Via High Court or Tax Tribunal

1. Appeal to High Court or Tax Tribunal A taxpayer dissatisfied with the decision of the Commissioner/ Commissioner General may, appeal the decision to the High Court; or apply for review of the decision to the tax appeal tribunal.
2. A taxpayer dissatisfied with the objection decision may, Appeal the decision to the High Court.
3. Apply for a review of the decision to the Tax Appeal Tribunal established by parliament by law for the purpose of settling tax disputes within 30 days of the decision.
4. An appeal to High Court shall be made by lodging a notice of appeal with the Registrar of the High Court within 45 days after service of the notice of the objection decision.
5. A person who registers a notice of appeal with the Registrar of the High Court, within 5 days of doing so, shall submit a copy of the notice of appeal to the Commissioner.
6. An appeal to the High Court may be made on questions of the law only and the notice of appeal shall state the question or questions of law that will be raised on the appeal.

• Accurately written Objection letter
• Applicant own copy assessment finding (if available)
• Supporting documentation, such as receipts, invoices etc.
• Copies of identification document (ID card or passport) if applicable

Ghana Revenue Authority (Head Office)
Address: Accra Sports Stadium, Starlets 91 Rd, Accra, Ghana
Contact number:  +23332904546
HR24+42 Accra, Ghana
Phone Number: (+233)20 926 7047 / +233)20 926 7048 / +233)20 926 7049 / +233)20 926 7125 / +233)20 926 7059
WhatsApp Only: (+233)20 063 1664 / +233)55 299 0000)
Head Office: (+233)20 926 7047 / +233)20 926 7048 / +233)20 926 7049)
Mail address:  Info@gra.gov.gh
P. O. Box 2202, Accra-Ghana
Contact link
Location link

• All taxpayers in Ghana either as an individual, companies, organisation, cooperatives are eligible.

• A fee for this procedure is has to be paid as per the authority’s request.

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Please attach documents that can be used by people. e.g. links

Please attach sample completed documents that would help other people.

• The processing time will be within 90 days after filling the objection to an income assessment through the commissioner general.

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

• A person dissatisfied with an assessment may lodge an objection to the Commissioner Generals, within 45 days after receipt of the notice of assessment.
• An objection must be done in writing to the commissioner stating clearly the reasons for the objections and relevant facts must be attached.
• A taxpayer can be granted permission to submit an objection after the statutory filing of the objection.
• The taxpayer is supposed to submit their objection with 30 day after receipt of a decision.
• A tax payer is entitled to a response (objection decision) within the specified time that is 30 days for VAT
• An objection has to be made in writing stating precisely the grounds upon which it is made.
• The burden of proving that an assessment is excessive is on the person objecting.

• Full name of the applicant/taxpayer
• Telephone number of the applicant/taxpayer
• Residential/postal /email address of the applicant/taxpayer
• Burden of proof to the objection on the tax assessment
• Taxpayer social security number (TIN Number)
• Company license registration number
• Date and year when the tax assessment was made
• Reason for the tax assessment objection

• The process provides the applicant with a platform for a fair hearing regarding particular tax issues which he/she needs clarification on.

Income Tax Act 1961. The Income Tax Act was enacted in the year 1961 and is the statute under which everything related to taxation is listed. This includes levy, collection, administration and recovery of income tax. The act basically aims to consolidate and amend the rules related to taxation in the country.

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

Place some external links which might help.

More information which might help people.