GUIDELINES ON THE TAX AMNESTY ACT, 2017 (ACT 955)
Tax amnesty is a limited-time opportunity for taxpayers and potential taxpayers who have defaulted in any of their FOUR (4) BASIC TAX OBLIGATIONS, namely; Registration with GRA, filing of tax
In accordance with the Provisions of the Excise Tax Stamp Act, 2013 (Act 873) specified Excisable products which are imported or locally produced are required to be affixed with Tax Stamps with specific features designed and supplied by the Ghana
The Ghana Revenue Authority (GRA) which is under the Ministry of Finance is responsible for the collection, protection and accounting for tax revenue on goods and services.
Over the years, considerable revenue has been lost through illicit trade.