DOMESTIC TAX REVENUE DIVISION
FILING OF ANNUAL INCOME TAX RETURNS
The Ghana Revenue Authority (GRA) wishes to remind all income-earning individuals including self-employed persons and partnerships; Companies, Entities and all taxpayers that by virtue of the Income Tax Act, 2015 (Act 896) and the Revenue Administration Act, 2016 (Act 915), a person is required to file a return of income with the Commissioner-General not later than four months after the end of each year of assessment. Consequently individuals, Companies, Entities and all taxpayers are to submit their return of income for the 2017 year of assessment and other outstanding returns by 30th April, 2018.
The public is reminded that the penalty for failure to file a tax return by the due date is five hundred Ghana cedis (GH₵500) and a further penalty of ten Ghana cedis (GH₵10) for each day the failure continues.
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