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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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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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Request for Proposal - Revenue Enhancement Programme

1.    Introduction & Background
The Ghana Revenue Authority requires the services of a qualified consultant to audit and investigate suspected cases of tax evasion and other tax malpractices. Our goals are to:
1.    Uncover information related to tax evasion and other tax malpractices on the part of both taxpayers and revenue officers.
2.    Process or present such information in ways that make them suitable as evidence of tax evasion or tax malpractice.
3.    Use such evidence to retrieve such unpaid taxes and to apply sanctions and penalties.

The objective of this Request for Proposal is to procure a consultant that will provide the best overall value to the achievement of these goals. While fees proposed by prospective applicant is a significant factor, other criteria will form the basis of our award decision.

2.    Submission Guidelines & Requirements
The following submission guidelines & requirements apply to this Request for Proposal:
1.    First and foremost, only qualified individuals or firms with prior experience in the provision of such auditing and investigative services as this should submit proposals in response to this Request for Proposal.
2.    The proposal must provide an overview of how the desired outcomes will be achieved. It must further indicate the competences of the key personnel performing the work as well as the resources and logistics needed.
3.    The proposal must state the fee structure, the triggers for fee payment and the procedures for payment.
4.    Proposals must be signed by a representative that is authorized to commit bidder’s company.
5.    Bidders who wish to submit proposal should do so not later than 5.00 pm on 18th December 2017.
6.    Proposals must be submitted to the following address:
Room 407
Commissioner General’s Office
Ghana Revenue Authority, Accra
3. Project Description
Ghana became a middle income economy some ten years ago. This meant that the economy had the potential to generate wealth and improve the lives of its people. However, Ghana currently lags behind many other middle income economies in terms of revenue mobilization. The economy could generate more revenue than it is doing now. The tax base in Ghana can and needs to be expanded.

As part of measures to expand the tax base, Government is taking steps to improve revenue compliance among taxpayers and potential taxpayers. This in an important focus in the implementation of the 2018 Budget Statement and Economic Policy. 

The successful bidder will, beginning January 2018, support the efforts by the Ghana Revenue Authority to investigate tax evasion and other irregularities in tax administration.

The successful bidder will also assist in the retrieval of unpaid taxes, and help build the case for prosecution and application of other sanctions where necessary. 
 
4.    Project Scope
The successful bidder’s work will cover all Tax Revenues and all Non-Tax Revenues listed in the 2018 Budget Statement and Economic Policy of Ghana.

5.    Request for Proposal Timelines
The Request for Proposal timeline is as follows:    
Request for Proposal Issuance:                    30th November 2017
Proposal Submission deadline:                    14th December 2017   
Selection of Successful Bidder:                    22nd December 2017                                 
Contract Award:                                           29th December 2017   

6.    Evaluation Factors
The Ghana Revenue Authority will rate proposals based on the following factors:
1.    Responsiveness to the requirements set forth in this Request for Proposal
2.    Relevant past performance/experience
3.    Evidence of similar work done
4.    Cost of the investigation to Ghana Revenue Authority
5.    Technical expertise/experience of bidder and bidder’s staff

The Ghana Revenue Authority reserves the right to award the work to the bidder that presents the best value as determined solely by the Authority in its absolute discretion.
 

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Missing Receipt Book – IT FORM 140

The Commissioner-General of the Ghana Revenue Authority (GRA) announces for the information of the general public the loss of Receipt Book – IT Form 140 with serial numbers 0604351 - 0604400 issued to the Makola Small Taxpayer Office (STO).

Anyone with information on the missing Receipt Book should kindly report to any of the following places; the Makola Small Taxpayer Office (STO), located at the old Pz Building opposite Swanmill or contact the GRA Head office, Off Starlets ‘91 Road, near Accra Sports Stadium, Ministries or call Telephone numbers (0302) 685434 / (0302) 664164 / (0302) 685439 or e-mail Information to This email address is being protected from spambots. You need JavaScript enabled to view it.

COMMISSIONER-GENERAL

GRA- INTEGRITY FAIRNESS SERVICE

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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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Payment of Withholding Taxes – September, 2017

ALL WITHHOLDING TAX AGENTS TO NOTE

The Commissioner-General of the Ghana Revenue Authority (GRA) wishes to remind all withholding tax agents that withholding taxes must be paid to the Domestic Tax Revenue Division (DTRD) of the Ghana Revenue Authority (GRA) by the 15th of every month.

The following withholding taxes deducted from:
•    employment,
•    payment for the supply or use of goods,
•    payment for the supply of any works
•    payment for the supply of services and all other withheld taxes for September 2017 are due by 15th October, 2017.

Pay all withheld taxes on due dates. All payments should be made with an accompanying schedule, in both hard and soft copies, indicating gross amount, the tax deducted and name(s) of taxpayer(s) from whom the taxes were withheld.

Please note that failure to pay tax on due date attracts an interest of 125% of the statutory rate, compounded monthly on the outstanding tax.

NOTE 
AS 15TH OCTOBER, 2017 FALLS ON A WEEKEND PAYMENT OF WITHHOLDING TAXES MUST BE RECEIVED AT THE TAX OFFICE BY 12 NOON FRIDAY, 13TH OCTOBER, 2017.

 

COMMISSIONER-GENERAL

GRA- INTEGRITY FAIRNESS SERVICE

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Application of VAT/NHIL Rates

It has come to the attention of the Ghana Revenue Authority (GRA) that some manufacturers and service providers are wrongly charging VAT/NHIL at 3% instead of 17.5%.  For the avoidance of doubt, the Commissioner-General of the Ghana Revenue Authority (GRA) wishes to clarify that VAT/NHIL rates are applicable as follows:

Category            VAT/NHIL Rates To Be Charged
Services                               17.5%
Manufacturing                       17.5%
Wholesalers                            3%
Retailers                                 3%

All service providers, wholesalers, retailers and manufacturers are to take note and apply the rates accordingly.

                                                                            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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Postponement of Public Auction:Sales of Vehicles

The Commissioner-General of the Ghana Revenue Authority (GRA) wishes to inform the general public that the Public Auction involving Sales of Vehicles at the Wa Collection of the Customs Division of GRA scheduled for Thursday 20th July, 2017 already published in the Ghanaian Times, Daily Graphic and The Business and Financial Times newspapers has been postponed to 31st July to 1st August, 2017.

Any inconvenience caused is very much regretted.

 

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Tel: +233- (0) 302 904545

or

Tel 2: +233- (0) 302 904546

 

 

 

 

 

 

 

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