Apply In-Person:

1. To Object a Value Added 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. A person dissatisfied with an assessment may in 45 days after receiving a notice of assessment decision lodge an objection with the Commissioner General.
4. The Objection shall be in writing and specify in detail the grounds upon which it is made.
5. 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.
6. Where the Commissioner General is satisfied that the person was prevented from lodging an objection within 45 days due to absence from Ghana, sickness or other reasonable cause and there has not been any unreasonable delay by the person lodging the objection, the Commissioner General may accept the objection outside the 45 days limitation of lodging an objection.
7. The Commissioner General shall serve the person objecting with notice in writing of the Objection Decision within 30 days after receiving the objection.
8. Where the Commissioner General does not make a decision within 30 days after the lodging of the objection, the tax payer may by notice in writing to the Commissioner General elect requesting reasons to the delay to the ruling on the objected petition.
9. A fee for this procedure is has to be paid as per the authority’s request.

• Objection letter
• Copy documents of own assessments (not mandatory)
• Supporting documentation, such as receipts and 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 a company, individual, organisation etc.

• 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 for this procedure takes 30 days.

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'.

Applicant objection should include the following information:

• Name and address.
• A telephone number where the General Commissioner or the TAT can reach during regular business hours.
• The date of notice of assessment.
• The tax year of the assessment.
• Where are filing an objection for the applicant’s personal value added tax assessment, applicants social security number.
• Where are filing an objection for the applicant’s corporation’s value added tax assessment, its business number.
• The reasons for objection and supporting facts.
• Copies of all documents that support objection.
• If applicants choose to have another person file the objection for applicant, include the name and address of that person.
• Copies of identification document (ID card or passport) if applicable

• First Name
• 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 the applicant need clarification on.
• The objection process can change the applicant’s tax burden position that is from 10million to zero.
• You stand a chance of waiver of payment requirement to file an objection and determination of the dispute question if the commissioner allows.

• 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.

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.