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Introduction of Customs House Agent Management System (CHAMS)

1.    Registration of users of National Single Window System (NSW)
The Ghana Revenue Authority (GRA) in line with Regulation 9 and 10 of Customs Regulation 2016, (L.I. 2248), has introduced the Customs House Agent Management System (CHAMS).  This is an automation of the process leading to licencing and renewal of licence of Customs House Agents (CHA).  

Accordingly, all existing Customs House Agents (CHA) and Self Declarants must register for right of use of any NSW system.

2.    Registration Procedure
A.    The following are required from all existing users:
•    For CHA, make sure your membership with a Freight Forwarder Association is valid and the association has your record fed into CHAMS.
•    Log on to https://chams.ghanastradinghub.com, using your company TIN and password as in the case of PAARS.
•    Select the option “Apply Using Existing Licence No” and provide your CHA Licence No. Prefix the number with a zero (0).  Example 0998.
•    Follow through and provide the necessary information and upload all required supporting documents and submit the form to GRA for approval

B.    The following are required of a new applicant:
•    Register with any Freight Forwarder Association and ensure the association has your record fed into CHAMS.
•    Log on to https://chams.ghanastradinghub.com, using your company TIN and password as in the case of PAARS.
•    Select the option “New Applicant”.
•    Follow through and provide the necessary information and upload all required supporting documents and submit the form to GRA for approval.

Note that effective 1st April 2018, access to the use of the NSW system will be tired to the validity of this electronic issued licence.

For further enquiries or assistance, contact the Policy and Programmes Department of the Customs Division of GRA.  In addition, a process manual is available after you log in using your company details.

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GRA NATIONAL TAX CAMPAIGN 2017 - Your Taxes Paid for Free SHS

On 1st November, 2017, Ghana Revenue Authority (GRA) launched a nationwide tax campaign on voluntary tax compliance.  The tagline for the campaign is #OurTaxesOurFuture.  The campaign is about developing and sustaining a national conversation on taxes; increasing awareness of Ghanaians on the importance of this important civic obligation and the disservice we do to our country if we do not pay our taxes.

The campaign is for all levels of taxpayers and potential taxpayers.  It is being carried out through the print, electronic, social media, stakeholder engagements, personal interactions and contacts, community outreach including engagements in churches, mosques, markets and compliance activities by GRA.  It is aimed at expanding the tax net, increasing revenue and increasing the level of voluntary compliance.

      What should the Public Do?
•    GRA expects businesses already registered to visit the tax offices nearest them to update their tax records and settle all outstanding liabilities or make arrangements to settle.
•    Businesses to inform GRA of any change in their business operations, (i.e. location, nature, directors etc.)
•    New businesses not yet registered with GRA to visit the tax offices and register their businesses
•    The doors of GRA are open for information on any tax issue.  GRA expects the public to provide information on unregistered businesses in their communities to GRA.
Additionally, a Complainant Award Scheme is in place for informants who are assured of strict confidentiality. 
I Pay My Tax, do you?
# OurTaxesOurFuture

For more information, please contact:
GRA Head Office, Off Starlets ’91 Road
(Opposite Accra Sports Stadium)
P.O. Box 2202, Accra
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.gra.gov.gh
Facebook: www.facebook.com/GRA-HQ
Twitter: www.twitter.com/GRA_HQ
Youtube: www.youtube.com/GRA-HQ

 

 

COMMISSIONER-GENERAL

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National Tax Campaign on Voluntary Compliance

On 1st November, 2017, Ghana Revenue Authority (GRA) launched a nationwide tax campaign on voluntary tax compliance.  The tagline for the campaign is #OurTaxesOurFuture.  The campaign is about developing and sustaining a national conversation on taxes; increasing awareness of Ghanaians on the importance of this important civic obligation and the disservice we do to our country if we do not pay our taxes.

The campaign is for all levels of taxpayers and potential taxpayers.  It is being carried out through the print, electronic, social media, stakeholder engagements, personal interactions and contacts, community outreach including engagements in churches, mosques, markets and compliance activities by GRA.  It is aimed at expanding the tax net, increasing revenue and increasing the level of voluntary compliance.

      What should the Public Do?
•    GRA expects businesses already registered to visit the tax offices nearest them to update their tax records and settle all outstanding liabilities or make arrangements to settle.
•    Businesses to inform GRA of any change in their business operations, (i.e. location, nature, directors etc.)
•    New businesses not yet registered with GRA to visit the tax offices and register their businesses
•    The doors of GRA are open for information on any tax issue.  GRA expects the public to provide information on unregistered businesses in their communities to GRA.
Additionally, a Complainant Award Scheme is in place for informants who are assured of strict confidentiality.
I Pay My Tax, do you?
# OurTaxesOurFuture

For more information, please contact:
GRA Head Office, Off Starlets ’91 Road
(Opposite Accra Sports Stadium)
P.O. Box 2202, Accra
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.gra.gov.gh
Facebook: www.facebook.com/GRA-HQ
Twitter: www.twitter.com/GRA_HQ
Youtube: www.youtube.com/GRA-HQ

COMMISSIONER-GENERAL

 

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GRA NATIONAL TAX CAMPAIGN 2017 - Taxpayers-Nation Builders

GRA LAUNCHES NATIONAL TAX CAMPAIGN
The Ghana Revenue Authority has launched a campaign to deepen tax collection in Ghana.
The Campaign, themed “#OurtaxesOurFuture” seeks to open a national conversation on taxes and how they can be used to impact on the development of Ghana. 
Chairman for the launch of the campaign, Hon Paa Kofi Ansong, Member of the Council of State was very happy that GRA chose the theme “OurTaxesOurFuture” since the words convey a picture of hope and despair- hope because if we all get on board, paying the little taxes that we are supposed to pay our beloved country Ghana will have a better future; on the other hand, if we are not able to harness the taxes then the future looks bleak for us.

He said the campaign which was to create awareness and encourage more Ghanaians to pay taxes voluntarily for more development and a better Ghana must be handled effectively and efficiently. Hon Ansong said the campaign could not have taken place at a better time than this when the President, Nana Addo Dankwa Akuffo-Addo is calling on all Ghanaians to contribute their quota to national development.

The Commissioner-General of GRA, Mr. Emmanuel Kofi Nti said the campaign will undertake activities which will reawaken Ghanaians to their civic responsibilities is mostly targeted towards the informal sector. Mr Nti lamented that out of the 1.2 million registered taxpayers, about 1 million is from the formal sector with only 200,000 coming from the informal sector. There is therefore the need to bridge the gap between the two sectors by calling on all Ghanaians to contribute to national development. He said the campaign will be extensive and will involve activities such as stakeholder engagement programmes, radio/TV announcements and discussions, print media announcements, town hall meetings and dawn broadcasts.

The Minister of Finance, Mr. Ken Ofori-Atta also urged taxpayers to file tax returns, honour their tax obligations for better and free education, good health and other social infrastructure. He hinted that very soon government will sanction individuals, bodies and organisations who evade tax. He appealed to the public to help GRA to achieve its mandate of maximum revenue collection for national development.


Solidarity messages came from DFID, Ghana Union of Traders Association (GUTA), Catholic Bishops Conference, Institute of Public Relations Ghana, National Commission on Civic Education (NCCE) and Chartered Institute of Taxation (CITG). They all pledged to join the crusade to widen the tax net.

Read more...

GRA NATIONAL TAX CAMPAIGN 2017

GRA LAUNCHES NATIONAL TAX CAMPAIGN
The Ghana Revenue Authority has launched a campaign to deepen tax collection in Ghana.
The Campaign, themed “#OurtaxesOurFuture” seeks to open a national conversation on taxes and how they can be used to impact on the development of Ghana. 
Chairman for the launch of the campaign, Hon Paa Kofi Ansong, Member of the Council of State was very happy that GRA chose the theme “OurTaxesOurFuture” since the words convey a picture of hope and despair- hope because if we all get on board, paying the little taxes that we are supposed to pay our beloved country Ghana will have a better future; on the other hand, if we are not able to harness the taxes then the future looks bleak for us.

He said the campaign which was to create awareness and encourage more Ghanaians to pay taxes voluntarily for more development and a better Ghana must be handled effectively and efficiently. Hon Ansong said the campaign could not have taken place at a better time than this when the President, Nana Addo Dankwa Akuffo-Addo is calling on all Ghanaians to contribute their quota to national development.

The Commissioner-General of GRA, Mr. Emmanuel Kofi Nti said the campaign will undertake activities which will reawaken Ghanaians to their civic responsibilities is mostly targeted towards the informal sector. Mr Nti lamented that out of the 1.2 million registered taxpayers, about 1 million is from the formal sector with only 200,000 coming from the informal sector. There is therefore the need to bridge the gap between the two sectors by calling on all Ghanaians to contribute to national development. He said the campaign will be extensive and will involve activities such as stakeholder engagement programmes, radio/TV announcements and discussions, print media announcements, town hall meetings and dawn broadcasts.

The Minister of Finance, Mr. Ken Ofori-Atta also urged taxpayers to file tax returns, honour their tax obligations for better and free education, good health and other social infrastructure. He hinted that very soon government will sanction individuals, bodies and organisations who evade tax. He appealed to the public to help GRA to achieve its mandate of maximum revenue collection for national development.


Solidarity messages came from DFID, Ghana Union of Traders Association (GUTA), Catholic Bishops Conference, Institute of Public Relations Ghana, National Commission on Civic Education (NCCE) and Chartered Institute of Taxation (CITG). They all pledged to join the crusade to widen the tax net.

 

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Basis for Determining Customs Value for Duty Purposes

The Customs Division of Ghana Revenue Authority, wishes to clarify to the trading public the methods, procedures and processes it follows when valuing goods for purposes of taxation; as is currently done at the Customs Technical Services Bureau (CTSB).  These methods and procedures are as approved by, and in consonance with, World Trade Organisation (WTO) Agreement on Customs Valuation (ACV), and Customs Act, 2015 (Act 891)


The primary basis for determining customs value is the transaction value. The transaction value is the actual price paid or payable for goods imported into the country. This shall be adjusted to include the following: freight (cost of transport of the goods), charges for loading, unloading and handling associated with the transport for importing the goods into the country; and insurance (Please refer to Section 67 of the Customs Act 2015, Act 891.
Additionally, any adjustments and/or additions (Article 8) made to the price paid or payable (i.e transaction value) shall also be factored in where applicable.

The following conditions have to be fulfilled for transaction value to be accepted:
(a)    that there are no restrictions as to the disposition or use of the goods by the buyer;
(b)    that the sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;
(c)    that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller;  and
(d)    that the buyer and seller are not related, or where the buyer and seller are related,  the relationship has not affected the value.
Where the Customs value cannot be ascertained on the basis of the transaction value, the other methods of valuation shall be applied, in hierarchical order, namely:
•    The transaction value of identical goods
•    The transaction value of similar goods
•    The deductive value method
•    The computed value method
•    The fall-back method.
Where there is reason to doubt the accuracy of the declared values, ACV permitsGhana Customs Administration the right and duty to request for additional information from the importer or reject such values and provide written explanation or justification for so doing.In order to provide an objective and scientific basis for doubting the accuracy of declared values, Customs may use Valuation Data base or benchmark values for risk management purposes.
The general trading public is therefore advised that in valuation practice, the cardinal principle underpinning the acceptance of a declared value as transaction value i.e. the price paid or payable is to provide TRUE, AUTHENTIC AND GENUINE trade documents viz:
I.    Commercial Invoice evidencing the sale/purchase;
II.    Bill of Lading covering the goods as described in the Manifest;
III.    Detailed and Comprehensive Packing List;
IV.    Any other applicable trade related document(s)
If all the above conditions are met by the importer or his /her agent, the transaction value would be accepted and a Customs Classification and Valuation Report (CCVR) issued within forty-eight hours.

COMMISSIONER-GENERAL

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Guidelines on The Export and Re-Export of Petroleum Products from Ghana

1.      INTRODUCTION
The Commissioner-General of the Ghana Revenue Authority (GRA) has noted with concern the rising incidence of fuel smuggling through the abuse of the export and re-export regime.

The following guidelines are issued to stem the abuses and to prevent further loss of revenue.

Petroleum Service Providers (PSPs) engaged in the export and re-export of petroleum products are required to follow these guidelines for the documentation and removal of their respective consignments.

2.      AN EXPORTER SHALL
2.1     Obtain an export licence from the National Petroleum Authority (NPA) in order to qualify to lift petroleum products for export / re-export from any storage depot in the country mainly Tema and Bolgatanga.

2.2    Apply to the Customs Division of the Ghana Revenue Authority (GRA) to be registered as a self-declarant for purposes of Customs documentation.

2.3    Obtain a removal bond from an insurance company.  The procedure for obtaining the bond shall be as follows:
a)  An application shall be made to the Commissioner-General of the GRA
     for an estimate of the bond sum
    b)  An application under 2.3.a. shall include the following information:
         i.  The type of product and corresponding quantity intended for export/re-
         export over a ninety-day period.
        ii.  Country of destination.
    c) Upon the approval of the bond sum, the applicant proceeds to an
         insurance company for the issuance of the bond.
    d) Submit the bond to the Commissioner-General for authentication and
        approval through the Assistant Commissioner, Petroleum, Customs
               Division.

2.4    Report to the Sector Commander, Tema Oil Refinery (TOR) or Bolgatanga with a copy of the signed bond and the export licence to commence loading.


3.  REGISTRATION OF BULK ROAD VEHICLES (BRVs)
    3.1    All BRVs shall be registered by the Petroleum Regulator in their respective
        countries;
3.2    Such registration documents shall be submitted to the Ghana National
    Petroleum Authority for inspection and authentication;
3.3    The Chamber of Commerce of the receiving countries located in Ghana
    shall provide a list of all registered BRVs authorised to transport petroleum
products form Ghana  to the Assistant Commissioner, Petroleum, Customs
Division;
3.4    All approved BRVs as per 3.1 & 3.2 above shall be covered by Temporary
    Vehicle Importation (TVI) declarations;
3.5    All TVIs are to be submitted to the identified loading depots of the Customs
    Division together with the collection orders for approval before loading;
3.6    Customs shall seal the loaded BRV after loading.  Where an external
    agency has been contracted to seal the loaded trucks, their seal shall be an
    addition to the Custom seal.

4.  CUSTOMS DOCUMENTATION
4.1    Exporting company shall prepare export documents to cover BRVs and quantity loaded as follows:
        a)  Certificate of Origin (If it’s for direct export)
        b)  Customs Declaration forms
        c)  Customs Appendix Forms (Giving details of each BRV)
        d)  Invoice form Petroleum Service Provider (PSP) for export
        e)  Sales Purchase Agreement (SPA) or evidence of payment.

    4.2    The exporter shall submit the Customs Declaration with all the attachments
        to the Customs Officer-in-charge of the depot for processing.
   
4.3    The exporter shall obtain from Customs a hard copy of the details of all the
trucks conveying the consignment before final dispatch.  These details shall include the particulars of the truck as well as their respective loaded capacities, and the numbers of all the attached Customs seals.

5. ACTION AT CUSTOMS INTERMEDIATE CHECKPOINTS
5.1    At the intermediate checkpoints, officers shall conduct external examination to ensure that all seals are intact.
5.2    The checking officer shall record his findings on the Ghana Customs Management System (GCMS) workstation, and in a Customs register designed for the purpose.

6. ACTION AT THE EXIT POINT
6.1    At the exit point officers shall apply controls and ensure that the BRV’s exit with the product intact and report their observations as internal remarks in the GCMS and subsequently close the transaction.

These guidelines are for strict enforcement.  Any deviation from these guidelines may be penalized under existing legislation.

These guidelines take effect from 20th October, 2017.
   
COMMISSIONER-GENERAL



 

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Penalty for Overstayed Transit Vehicles

The Commissioner-General of the Ghana Revenue Authority (GRA) wishes to reiterate that the travel time for transit vehicles to reach the exit Stations is seven (7) days.

Failure to comply with this directive attracts a penalty of One Thousand Ghana Cedis (GH¢1,000.00) a day with effect from 1st October, 2017.

Accident / broken down vehicles must report to the nearest Customs Office in order to be exempted from this penalty.


COMMISSIONER-GENERAL


 

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Request for Expression of Interest - Audio Visual Services for 2017 CATA Conference

The Ghana Revenue Authority (GRA) intends to apply part of its budgetary allocation to fund the cost of engaging a professional company to provide audio/visual services for a Conference of the Common Wealth Association of Tax Administrators (CATA) to be held in Accra in November, 2017.  

SELECTION CRITERIA

The Ghana Revenue Authority therefore invites Firms of Photographers and Videographers with demonstrable experience and knowledge to express their interest in providing the services as indicated in the qualifications below:

• Demonstrable experience in  covering high-level events

• Demonstrable experience as a photographer and videographer

• Experience with professional level System Cameras/Video Cameras

• Experience with digital workflows for images and videos

• The ability to create photographic or video narratives

• Knowledge of social media

• Ability to adapt in a changing media and technology landscape

• Ability to use web-based applications

• Have the technological and editing skills required for professional quality video and audio production.

Interested photographers and videographers should provide information demonstrating that they have the required qualifications and relevant experience to perform the services (description of similar assignments, availability of appropriate skills among staff etc) by providing proposals with information that indicates the following:

• Company Profile

• Experience in assignment of comparable scope that has been undertaken in recent times/List of Clientele base

• Valid Tax Clearance Certificate

• Valid SSNIT Clearance Certificate

• VAT Registration Certificate

• Company Registration/Renewal Certificates

Interested photographers and videographers may obtain information from Room 001 on the First Floor of Ghana Revenue Authority head Office Annex, from 9 am to 4:30pm on all working days (Attention: Roland Asampana-0244658113)

Short listing would be done in accordance with the procedures and guidelines set out in the Public Procurement Act of 2003 (Act 663) and Public Procurement Amendment Act of 2016 (Act 914) of Ghana.

Expression of Interest marked “AUDIO VISUAL SERVICES FOR 2017 CATA CONFERENCE” must be delivered in sealed envelopes to the address below not later than 3:00pm on 28th July, 2017

ADDRESS FOR SUBMISSION OF EXPRESSIONS OF INTEREST

THE  AG. COMMISSIONER-SUPPORT SERVICES DIVISION (SSD)

4TH FLOOR (TENDER BOX BY THE SECURITY DESK)

GHANA REVENUE AUTHORITY HEAD OFFICE

STARLETS ’91 STREET

OPPOSITE ACCRA SPORTS STADIUM

 

 

 

 

 

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Notice to all debtors of the customs division of Ghana Revenue Authority

THE GHANA REVENUE AUTHORITY HEREBY SERVES NOTICE OF THE FORMATION OF A TASK FORCE TO RECOVER ALL UNPAID TAXES, DUTIES AND LEVIES OWED THE CUSTOMS DIVISION. 

TO AVOID ANY EMBARRASSMENT ALL INDIVIDUALS, COMPANIES, ORGANISATIONS OR INSTITUTIONS INDEBTED TO THE CUSTOMS DIVISION IN THE FORM OF ANY TAX LIABILITY ARE HEREBY REQUESTED TO PAY UP IMMEDIATELY OR CONTACT THE COMMISSIONER, CUSTOMS DIVISION TO ARRANGE FOR AN ACCEPTABLE MODE OF PAYMENT.

DEBTORS ARE TO TAKE FURTHER NOTICE THAT THE TASK FORCE WOULD APPLY ALL THE AVAILABLE MEANS UNDER THE LAW TO RECOVER THE STATE REVENUE INVOLVED FROM ALL DEBTORS WHO FAIL TO PAY UP AFTER THIS PUBLICATION.

 

 

 

 

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Contact Us

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Tel: +233- (0) 302 904545

or

Tel 2: +233- (0) 302 904546

 

 

 

 

 

 

 

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