Ghana - Refund on Value Added Tax

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Procedure

Apply In-Person:

1. To Refund on Value Added Tax in person, the applicant has to visit any nearest office of the Ghana Revenue Authority office (GRA) in his/her state of residence.
2. The address and contact details of branch offices across the country can be found in the following Contact link
3. Visit the office and get an application form for registering Personal Income Tax from the relevant department.
4. Complete the application form with appropriate information under relevant sections. Attest it with the applicant’s signature once completed.
5. Once completed filling the application form, make sure that the applicant has attached all the documents listed in the “Required documents” section of this page.
6. There is no fee for this procedure.
7. Then, submit it in person to the relevant authority at the office.
8. After submission, his/her application along with the attached documents will be forwarded for further verifications.
9. Once all the internal processes are over, the applicants will be notified with the further instructions regarding their Refund on Value Added Tax.
10. This process takes one day but there is no set time for this service.

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Required Documents

• Valid proof of Identity.
• Sworn affidavit (in case of absence of identity)
• Evidence of bank account/Bank Statement.
• Proof of residential address.
• Evidence of purchase and payment of tax including a tax invoice
• Accreditation by Ministry of Foreign Affairs (i.e., Official diplomatic or official accreditation card issued by the Ministry responsible for Foreign Affairs)
• Completed and filed Diplomatic VAT return
• Proof of Tax Identification Number (TIN)
• Any other relevant documents to support the claim, for example, copy of the tenancy agreement or motor vehicle log book

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

• Any Diplomatic or Consular mission of a foreign country or any public international organization established in Ghana or listed in the first schedule to the VAT Act relating to transactions concluded for its official purposes.
• Refund is not available to citizens or permanent residents of Ghana.

Fees

• The service is free of charge.

Validity

• The registration certificate validity is for 1 year.

Documents to Use

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

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• The processing time is one day but there is no set time for this service.

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

The tax shall be charged and payable on the supply of all goods and service. The tax is computed at the rate of 5% on the value of all taxable goods and services as determined under sections 5 and 6 of Tax Act

• Applications for refund shall be made not more than once in the month
• The claim submitted will be validated against the suppliers declaration
• The system automatically sends an e-mail notification to the applicant, once the refund is ready
• Where a refund claim is rejected, the applicant will be notified on Form 118
• Approved refunds will be paid to the bank account number provided
• All tax invoices must bear the official stamp of the diplomatic or consular mission or public internal organization
• All claims must be signed by the claimant or authorized signatory
• The diplomatic or consular mission or public international organization should notify

Required Information

• Name of Taxpayer
• Taxpayer Identification Number
• Business Name or Trade Name of Taxpayer
• Status
• Bank Details
• Name of Bank
• Bank branch
• Account Number

Need for the Document

• Value Added Tax is charged on the supply of taxable goods or services made or provided in Kenya and on importation of taxable goods or services into Ghana.
• A refund of Value Added Tax (VAT) is provided for under the VAT Act for VAT paid by Diplomats, Diplomatic Missions, Consular Missions and Public International Organization

Information which might help

• The Government of Ghana introduced the Income Tax Act, 2015 (Act 896), to provide for the imposition of income tax and other related purposes.

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

Link

Others

More information which might help people.