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Integrity. Fairness. Service. 

DOMESTIC TAX REVENUE DIVISION

MISSING VAT INVOICE

The Commissioner- General of the Ghana Revenue Authority (GRA) announces for the information of the general public the loss of VAT Invoice booklet with serial numbers 9857151 – 9857200 issued to Skylux Company Limited by the Madina Small Taxpayer Office (STO).

Anyone with the information on the missing VAT Invoice should kindly report to any of the following places: the nearest police station, the Madina STO located in the same building with Oman FM behind the shell filling station or contact the GRA Head office, Off Starlets 91 Road, near Accra Sports Stadium, Ministries or Call Telephone numbers (0303) 964903/964904/963742/964430 0r Email Information to information to This email address is being protected from spambots. You need JavaScript enabled to view it. 

 

COMMISSIONER –GENERAL

Visit our website: www.gra.gov.gh

#OurTaxesOurFuture

 

DOMESTIC TAX REVENUE DIVISION

SERMINAR FOR SUPPLIERS OF VAT WITHHOLDING AGENTS  (19th JUNE - 27th JUNE 2018)

Further to the sensitisation seminars held for businesses and organisations appointed as VAT Withholding Agents by the Commissioner-General arising from the implementation of the Value Added Tax (Amendments) (No. 2) 2017 (Act 954), suppliers of services and works of the appointed agents who operate the VAT Standard Rate of 17.5% are invited to a one day sensitisation seminar as follows:

Topic:   Practical Computation / Accounting for VAT

   Submission of Returns

 

1st BATCH

DATE : 19th JUNE, 2018

TIME : 9 AM

VENUE :  COCONUT GROOVE REGENCY HOTEL, ADJACENT THE 

IMMIGRATIONSERVICE, HEAD OFFICE 

 NB.: Each Supplier should send one (1) participant only.

 1ST BATCH - 19TH JUNE, 2018

NAME OF WHT AGENT EXPECTED PARTICIPANTS

1. BANK OF AFRICA

2. BANK OF BARODA GH.

3. BARCLAYS BANK LTD.

4. CAL BANK

5. ECOBANK GHANA

6. ENERGY BANK GHANA

7. FIDELITY BANK LIMITED

8. FIRST ATLANTIC BANK LTD.

9. GHANA COMMERCIAL BANK

10. GUARANTY TRUST BANK

11. HFC BANK GHANA LIMITED

12. NATIONAL INVESTMENT BANK

13. PRUDENTIAL BANK

14. ROYAL BANK

15. STANBIC BANK

16. STANDARD CHARTERED BANK

17. SOCIETE GENERALE GHANA

18. UNITED BANK FOR AFRICA

19. UNIVERSAL MERCHANT BANK

20. ZENITH BANK GHANA LTD.

21. UNIBANK GHANA

22. ACCESS BANK

23. AGRICULTURAL DEVELOPMENT BANK

24. SAHEL SAHARA

25. FIRST NATIONAL BANK

26. SOCIAL SECURITY & NATIONAL INSUTRANCE TRUST (SSNIT)

27. SIC INSURANCE CO. LTD.

28. BANK OF GHANA

29. FIRST NATIONAL BANK

  Suppliers of Services and Works who operate the VAT Standard Rate

 2ND BATCH - 20TH JUNE 2018

NAME OF WHT AGENT EXPECTED PARTICIPANTS

1. UNILEVER GHANA

2. NESTLE GHANA LIMITED

3. GHACEM LIMITED

4. WILMAR AFRICAN LIMITED

5. GUINNESS GHANA BREWERIES

6. KAYSEN GAISIE LIMITED

7. ACCRA BREWERY LIMITED

8. FAN MILK LIMITED

9. SCANCOM (MTN)

10. VODAFONE GHANA

11. AIRTEL / TIGO

12. MERIDIAN PORT SERVICES

  Suppliers of Services and Works who operate the VAT Standard Rate

 3RD BATCH – 21ST JUNE 2018

NAME OF WHT AGENT EXPECTED PARTICIPANTS

1. ABOSSO GOLDFIELDS  LIMITED

 Suppliers of Services and Works who operate  the VAT Standard Rate

2. ADAMUS RESOURCES GHANA

3. ANGLOGOLD ASHANTI (IDUAPRIEM)

4. ANGLOGOLD ASHANTI (OBUASI)

5. CHIRANO GOLD MINES

6. GHANA BAUXITE COMPANY

7. GHANA MANGANESE COMPANY

8. GOLDEN STAR (WASSA) LIMITED

9. GOLDEN STAR BOGOSO/PRESTEA

10. GOLDFIELDS GHANA LIMITED (TARKWA)

11. MED MINING

12. NEWMONT GHANA GOLD

13. NEWMONT GOLDEN RIDGE

14. NOBLE GOLD BIBIANI LIMITED

15. PERSEUS MINING (GH) LIMITED

16. ASANKO GOLD GHANA LIMITED

17. AFRICAN MINING SERVICES

4TH BATCH – 26TH JUNE 2018

NAME OF WHT AGENT EXPECTED PARTICIPANTS

1. DREDGING INT. SERVICES

 Suppliers of Services and Works who operate the VAT Standard Rate

2. BAKER HUGHES LIMITED

3. WEATHERFORD GHANA LIMITED

4. HALLIBURTON INT. INCORPORATION

5. SCHLUMBERGER SEACO LIMITED

6. MODEC GHANA LIMITED

7. HESS GHANA EXPLORATION LIMITED

8. NOV GHANA LIMITED

9. TETRA NETHERLANDS BV

10. UNITED STORAGE

11. OCEAN RIG GHANA LIMITED

12. MAERSK DRILLING SERVICES

13. GULF OFFSHORE

14. TECHNIP OFFSHORE UK LIMITED

15. FMC TECHNOLOGIES

16. EXPRO GULF LIMITED

17. DOMINION OIL FIELDS

18. CANYON OFFSHORE

19. BURBON OFFSHORE

20. BRISTOW HELICOPTER

21. BULKSHIP AND TRADE

22. MI HOLDINGS (BVI) LIMITED

23. SIEM OFFSHORE AS GHANA

24. SRI   EMAS LIMITED

 5TH BATCH – 27TH JUNE 2018

NAME OF WHT AGENT EXPECTED PARTICIPANTS

1. CONTROLLER & ACCOUNTANT GENERAL DEPARTMENT

 Suppliers of Services and Works who operate the VAT Standard Rate

2. MINISTRY OF ROADS

3. URBAN ROADS DEPARTMENT

4. MINISTRY OF HEALTH

5. MINISTRY OF EDUCATION

6. MINISTRY OF WORKS & HOUSING

7. MINISTRY OF INTERIOR

8. MINISTRY OF LOCAL GOVENMENT

9. GHANA REVENUE AUTHORITY

10. GHANA EDUCATION SERVICE

11. GHANA HEALTH SERVICE

12. FEEDER ROADS

13. MINISTRY OF FINANCE

14. COCOBOD

15. NATIONAL COMMUNICATION AUTHORITY

16. ELECTORAL COMMISSION

17. GHANA PORTS & HARBOUR

18. UNIVERSITY OF GHANA

19. UNIVERSITY OF PROFESSIONAL STUDIES

20. KWAME NKRUMAH UNIVERSITY OF SCIENCE & TECHNOLOGY

21. UNIVERSITY OF CAPE COAST

22. KORLE-BU TEACHING HOSPITAL

23. KOMFO ANOKYE TEACHING HOSPITAL

24. RIDGE HOSPITAL (ACCRA REGIONAL HOSPITAL

25. TEMA GENERAL HOSPITAL

26. ACCRA TECHNICAL UNIVERSITY

27. KUMASI TECHNICAL UNIVERSITY

28. TAKORADI  TECHNICAL UNIVERSITY

29. CAPE COAST TECHNICAL UNIVSERITY

30. GIMPA

31. VOLTA RIVER AUTHORITY

32. NATIONAL IDENTIFICATION AUTHORITY

33. PARLIAMENT OF GHANA

34. DRIVER AND VEHICLE LICENSING AUTHORITY

35. MINISTRY OF DEFENCE

36. UNIVERSITY FOR DEVELOPMENT STUDIES

 

COMMISSIONER -GENERAL

Visit our website: www.gra.gov.gh

#OurTaxesOurFuture

 

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)  

Cargo Tracking Note System (CTN):

The Customs Division of the GRA informs all importers that the Cargo Tracking Note System takes effect from Friday 1st June, 2018. 

Under this system, shipping lines are to provide CTN numbers on all Bills of Lading. Shippers/Forwarders at the various ports of loading are to provide detailed and timely information on all shipments to Ghana in advance on the Global Online Platform made available for the purpose.

The CTN will serve to provide data to Ghana Customs and other Stakeholders well in advance to enable Cargo Review Processes in a manner that ensures:

-  Generation of key prior shipment information in “real-time” to effectively Control, Supervise, and Manage import traffic into Ghana.

-  Collation of reliable trade database to benchmark & protect Government revenue in import duties and taxes.

-  Plugging of identified loopholes & leakages in order to preserve the sanctity and integrity of Customs valuation of goods and freight.

-  Safeguarding and facilitation of trade in order to significantly reduce the turn-around time for Cargo Clearance which in turn will allow importers to avoid the payment of heavy demurrage fees and generally reduce the cost of doing business.

-  Provision of a one-stop comprehensive and broader view of the global logistics chain to Customs, the Port Authority and other structures of control which will eliminate duplications and enhance reporting requirements.

The introduction of CTN is in furtherance of GRA’s drive to modernize its operations for facilitation of legitimate trade in line with international best practices.

 


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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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