Ghana - How to File Tax Returns

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Procedure

Apply In-Person:

1. To Applying for a File Tax Return 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. Applicant must obtain the application form from the relevant department.
4. Read through the instruction carefully and fill the application form accurately verify all the information is correct before submitting it to the attending officer. In case of any difficult please request for assistances from the staff.
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. Fee for this procedure is free of charge.
7. After submitting the filled form, the official will enter the applicant’s information into the GRA computer system.
8. The system will automatic compute the applicant’s tax return and in case have a refund, the applicant will be routed to a program that prints the applicant’s refund check a pay request will be sent to deposit the money into the applicant bank account  with a day.
9. The processing time for this procedure is immediate.

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Required Documents

• Tax clearance certificate
• National identification card
• All employment pay slip records

Office Locations & Contacts

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:  [email protected]
P. O. Box 2202, Accra-Ghana
Contact link
Location link

Eligibility

• All Registered Business earning an income with income above the threshold.
• All professionals earning an income with Tin Numbers.
• Any person who has income arising from.
• Profession/Business/Ownership of Property is supposed to file a tax return in Ghana.

Fees

• Fee for this procedure is free of charge.

Validity

• This document is valid for one year only.

Documents to Use

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

Sample Documents

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Processing Time

• The processing time for this procedure is immediate.

Related Videos

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'.

Instructions

• All returns must be filed and submitted by the stated due date.
• All returns must be filed on the prescribed form and in the prescribed format.
• Always provide accurate and complete information on the return
• In case the return due date falls on a holiday, the last working day before return submission due date shall become the due date of return filing.
• Government, its institutions, companies, authorities; paying an amount exceeding one million shillings for goods (or materials) or services to any person in Ghana and Gazetted (designated) persons by law who withholds tax at rate 6% ,shall be marked as with holding agent.
• It shall be mandatory to file withholding return for taxpayers who are marked as withholding agent.
• Taxpayers other than withholding agent shall be allowed to file return only in event when they have withheld tax from payee.

Required Information

• First Name
• Other Names (if any)
• Last Name
• Phone Number
• Email Address
• Password
• Tax type
• TIN/Ghana Card Number
• Period
• Amount of tax pay

Need for the Document

• There are certain documents required to be submitted and held as evidence under the Income Tax Act, 1961 and Income Tax Rules, 1962. Generally, the required document is a copy of the PAN card, a Copy of the AADHAR card, a Bank Statement / Bank passbook, Income Tax Login ID & password.

Information which might help

The following are persons who are not expected to file tax returns

• A non-resident whose income is derived from sources within Ghana and is subjected to withholding tax as a final tax e.g. International payments or payments to non-resident public entertainers, sports persons, contractors or professionals.
• A resident individual whose gross income consists exclusively of employment income derived from a single employer and from which tax has been withheld under the PAYE system.
• A resident individual whose total chargeable income for the year of income is below the stated threshold in the income tax Act.

Other uses of the Document/Certificate

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

External Links

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Others

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