wrapper

Trending


Notice: Trying to get property of non-object in /home/graadmin/public_html/components/com_k2/views/itemlist/view.html.php on line 651
Beaking News

Beaking News (58)

Tax Amnesty

GUIDELINES ON THE TAX AMNESTY ACT, 2017 (ACT 955)

1.0 INTRODUCTION

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 returns by due dates, paying taxes on due dates and making full disclosure (complete and accurate) of Financial Reporting, to discharge their obligations voluntarily in exchange for forgiveness of and /or in some cases the tax, interests and penalties without fear of prosecution.

2.0    OBJECTIVES

The tax amnesty programme is aimed at:

· facilitating the regularization of the tax affairs of persons who have defaulted in meeting their tax obligations;

· updating the GRA data base

· improving the tax compliance culture; and

· broaden  the tax net

The Tax Amnesty Act, 2017 (Act 955) is specifically designed to afford:

(a ) taxpayers registered with the Ghana Revenue Authority (GRA) the opportunity to voluntarily submit their outstanding tax returns and pay the relevant taxes on all previously undeclared taxes without being made to pay the penalties and interest that otherwise will have been imposed for such default under the provisions of the Revenue Administration  Act, 2016 (Act 915) and other tax laws administered by the Commissioner - General.

And

(b) Potential taxpayers who are not registered with the GRA but who earned profits or other incomes in previous years will also have the opportunity to register with the Authority and submit all outstanding tax returns for the relevant period without payment of the relevant tax, penalties and interest that will otherwise have been due on those incomes.

3.0 When can a person apply for the tax amnesty?

The tax amnesty is designed to operate for a limited time period ending on 30th September, 2018. In effect an application for the amnesty must therefore be submitted to the GRA on or before 31st August, 2018.

4.0 Who qualifies for tax amnesty?

Under the provisions of the Tax Amnesty Act, 2017 (Act 955), tax amnesty is available to the following categories of persons:

i. A person who:

(a) is registered with the Ghana Revenue Authority but has not submitted all returns or amended returns, containing a full disclosure of all previously undisclosed liabilities up to 2017 year of assessment

and

(b) Pays up all assessed and outstanding taxes

ii.A previously unregistered person who registers with the Ghana Revenue Authority before 30th September,2018 and files income tax return for 2014,2015,2016 years of Assessment

5.0   Requirements for tax amnesty

To benefit from the tax amnesty;

(a) A person who has registered with the Ghana Revenue Authority previously but has not submitted all previous returns or made full disclosure of all liabilities in previous years of assessment is required to;

i. submit all outstanding returns or amended returns (Copy Attached-Appendix 1, What constitutes a tax return?) with full details of all undisclosed liabilities within the “qualifying period”;

and

ii. pay all taxes assessed and any taxes due or outstanding under the provisions of the various tax laws

It must be noted that no penalties or interest shall be imposed on such person for the failure to file the tax returns or make full disclosure of liabilities, once the requirements indicated above are met.

(b)  A person who is liable to pay tax on incomes earned for the 2014, 2015 and 2016 years of assessment but who has not registered with the Ghana Revenue Authority is required to;

i. Register with the Ghana Revenue Authority on or before 30TH September 2018

ii. Submit all outstanding tax returns with full disclosure of previously undisclosed incomes was earned within the 2014, 2015 and 2016 years of Assessment

Such person will not be made to pay the taxes, the penalties and interest that will otherwise be due under the provisions of the laws once the above requirements are met.

6.0    Who does not qualify for tax amnesty?

The tax amnesty does not apply in respect of a tax if the person who should have filed tax return(s) and/or paid the tax(s) in the qualifying period but;  

(i)        has been notified by or on behalf of the Commissioner-General or by of an assessment or additional assessment in respect of the tax or any matter relating to the tax;

(ii)        is under audit or investigation by or on behalf of the Commissioner- General in respect of an undisclosed income or a matter relating to that undisclosed income unless the person makes full disclosure and declares and pays  the accrued liabilities before the conclusion of the audit or investigation;

(iii)        has been notified by or on behalf of the Commissioner-General of an enforcement action relating to failure to submit returns or pay any tax assessed or due; or unless that person submits the returns or make immediate payments of any taxes assessed or due.

(iv)        has failed to comply with the provisions of any of the tax laws administered by the Commissioner General relating to submission of returns or the payment of taxes that would be due from 1st January ,2018

7.0 Application for tax amnesty

A person who qualifies for tax amnesty is required to submit an application for amnesty to the Commissioner-General on a Tax Amnesty Application form (Copy attached-Appendix 2) which can be obtained from any office of the GRA in the country. Or visit the website, www.gra.gov.gh

The application form must be properly completed and submitted:

i. at any time during the period commencing from 1st January 2018 and ending on 31ST August 2018 together with disclosure forms (Copy attached –Appendix 3a&3b) ;

ii. the returns of income for the relevant years of assessment as indicated in item 4.0 above with a statement of all assets (at cost) and liabilities as at the end of the 2017 year of assessment where applicable; and

iii.in the case of a person registered with the Ghana Revenue Authority, returns or amended returns ,containing  a full disclosure of all previously undisclosed liabilities up to the 2017 year of assessment ,with full payment of all taxes assessed or due.

Where an applicant is unable to provide the full particulars of actual amounts on the application form or in any return or statement relating to the application, the applicant may provide a reasonable estimate of those amounts. Where an estimate is made under such circumstances it must be clearly indicated on the remarks column in Disclosure Form.

An applicant who is not previously registered with the GRA will be required to complete and submit a Registration Forms in addition to the Application form, Disclosure forms and the returns

8.0    Processing of applications

The Commissioner-General shall within thirty days after receipt of an application notify the applicant of the decision to grant or refuse the application. Where there is a refusal of an application the Commissioner-General shall specify the reasons for the refusal.

An applicant who is dissatisfied with a decision of the Commissioner-General to refuse that applicant the tax amnesty may, within thirty days of receipt of the decision, lodge a written complaint with the Commissioner-General for a review of the decision.

The Commissioner-General shall make a determination within thirty days of receipt of the complaint and notify the applicant accordingly.

9.0    Remission of Tax

It must be noted that the Tax Amnesty Act, 2017 (Act 955) does not derogate from the powers of the Commissioner-General to remit tax under section 65 of the Revenue Administration Act, 2016 (Act 915)  

Read more...

Excise Tax Stamp

EXCISE STAMP DUTY MESSAGES FOR E-CAMPAIGN.
The strategy is to post two messages plus visuals every week under the #OurTaxesOurFuture

(1)What is the Excise Tax Stamp?
The Excise Tax stamp is a specially designed stamp with digital and other security features which is affixed on excisable goods to show that taxes and duties have been paid. The stamp is affixed on specified excisable goods in Ghana, whether locally manufactured or imported into Ghana.

(2)Why introduce the Excise Tax Stamp
·To control the importation and local production of excisable goods (products) for revenue purposes
·Check the illicit trading, smuggling and counterfeiting of excisable products
·Check under-declaration of goods
·Protect and increase tax revenue

(3)Which products are affixed with the Excise Tax Stamp
·Cigarettes and other tobacco products;
·Alcoholic beverages including spirits whether bottled, canned, or packaged in any other form;
·Non – alcoholic carbonated beverages whether bottled, canned or packaged in any other form;
·Bottled water
·Any other excisable product prescribed by the Minister of Finance.

(4)Will the stamps be affixed on only Ghana made products?
No. the specified excisable goods whether locally manufactured or imported shall be affixed with stamp.
All goods that attract Excise duty, whether locally manufactured or imported are affixed with the stamp. These are;
·Cigarettes and other tobacco products;
·Alcoholic beverages including spirits whether bottled, canned, or packaged in any other form;
·Non – alcoholic carbonated beverages whether bottled, canned or packaged in any other form;
·Bottled water
·Any other excisable product prescribed by the Minister of Finance.

(5)When does the Excise Tax Stamp policy start
Enforcement at the ports of entry- 1st January, 2018
Enforcement at the point of sale 1st March, 2018

(6)Do you have to register to get the Excise Tax Stamp?
Yes. A person who intends to manufacture or import the affected product is required to apply for registration. An importer or manufacturer qualifies to be registered if the applicant has a valid Taxpayer Identification Number (TIN). The importer or manufacturer can apply in writing to GRA to be registered. The registration could also be done online through the excise tax stamp portal www.ghanataxstamp.com

(7)Is the Excise Tax Stamp a new Tax?
No. The Excise Tax Stamp is not a new tax. It is a means of identifying goods on which Excise Tax has been paid or will be paid. Please inform GRA if you see excisable goods being sold without the Stamps.

(8)Is the Excise Duty and other taxes included in the cost of the Excise Tax Stamp?
No. The cost of the Excise Tax Stamp is solely for the stamp but does not include the duty and taxes on the product.

(9)How many types of stamp do we have?
There are currently three (3) different designs of the stamp for the following categories:
I.Alcoholic beverages, water and carbonated soft drinks
II.Spirits and wine
III.Tobacco

The stamps for domestic products are coloured orange whilst purple coloured stamps are for imported products.

When and where can this stamp be affixed?
·Excisable goods imported into Ghana could have the stamps affixed to
them by the authorized foreign manufacturer of the importer before export to Ghana.
·At the point of entry in a specified facility operated by GRA.
·A place or premises approved by GRA i.e. A bonded warehouse or any
premises considered appropriate for the security of the goods and revenue
·A local manufacturer is required to affix the tax stamp on each product unitof all excisable goods before the product is delivered out of the factory.

What is the Penalty for failing to affix the Excise Stamp?
Three (3) months after the coming into force of the law,(from March any specified excisable product found displayed without the tax stamp will be liable to seizure and the person selling/distributing or displaying the products shall be liable to a fine not exceeding three hundred percent of the duty involved or a term of imprisonment of not more than five years or both


REMEMBER THAT
1. Stocks of excisable products on sale or manufactured before the coming into force of the Act may continue to be sold without the stamps up to 28th February, 2018. From 1st March, 2018 however, the importer, retailer, wholesaler or manufacturer (taxpayer) must take inventory of the goods and buy the stamps to affix on the outstanding products.
2. Manufacturers of excisable products are required to file monthly excise duty returns in the usage of the stamps as prescribed.

Read more...

Taxpayer Identification Number (TIN) Registration

TAXPAYER IDENTIFICATION NUMBER (TIN) 

The Commissioner-General of the Ghana Revenue Authority (GRA) reminds the general public that Registration Forms for the Taxpayer Identification Number (TIN), can be obtained from all GRA offices nationwide.  The registration process for TIN for both individuals and organisations is absolutely free of charge.  



The TIN is an-11-digit unique number given to identify you and enable GRA credit you whenever you pay your tax.  
Effective 1st April, 2018 please be reminded that without TIN you cannot carry out the following transactions:
•    Clear goods from the ports
•    Register your land documents with the Lands Commission
•    Obtain a Tax Clearance Certificate from GRA
•    Open a bank account
•    Register your company at the Registrar-Generals’ Department
•    Obtain payments for jobs/contracts done for government
•    File a case at the courts
•    Obtain a passport from the Passport Office
•    Obtain a drivers’ licence  and register your vehicle at the DVLA
•    Bid for contracts from government agencies
•    Conduct business with Ministries, Departments and Agencies
•    Conduct business with Metropolitan, Municipal and District Assemblies

For more information, please contact the nearest GRA office or e-mail Information to This email address is being protected from spambots. You need JavaScript enabled to view it.
Facebook: www.facebook.com/GRA-HQ
Twitter: www.twitter.com/GRA_HQ

COMMISSIONER-GENERAL
Visit our website: www.gra.gov.gh

Read more...

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

 

Read more...

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.
 

Read more...

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

Read more...

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

Read more...

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

Read more...

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

Read more...

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



 

Read more...

Warning: Illegal string offset 'active' in /home/graadmin/public_html/templates/sj_financial/html/pagination.php on line 97

Warning: Illegal string offset 'active' in /home/graadmin/public_html/templates/sj_financial/html/pagination.php on line 103

Warning: Illegal string offset 'active' in /home/graadmin/public_html/templates/sj_financial/html/pagination.php on line 97

Warning: Illegal string offset 'active' in /home/graadmin/public_html/templates/sj_financial/html/pagination.php on line 103

Warning: Illegal string offset 'active' in /home/graadmin/public_html/templates/sj_financial/html/pagination.php on line 97

Warning: Illegal string offset 'active' in /home/graadmin/public_html/templates/sj_financial/html/pagination.php on line 103

Warning: Illegal string offset 'active' in /home/graadmin/public_html/templates/sj_financial/html/pagination.php on line 97

Warning: Illegal string offset 'active' in /home/graadmin/public_html/templates/sj_financial/html/pagination.php on line 103

Warning: Illegal string offset 'active' in /home/graadmin/public_html/templates/sj_financial/html/pagination.php on line 97

Warning: Illegal string offset 'active' in /home/graadmin/public_html/templates/sj_financial/html/pagination.php on line 103

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

 

 

 

 

 

 

 

Template Settings

Color

For each color, the params below will give default values
Blue Green Red Radian
Select menu
Google Font
Body Font-size
Body Font-family