TIN to be indicated on returns forms

The Ghana Revenue Authority (GRA) wishes to inform taxpayers especially employers and withholding agents that they are to indicate the Taxpayer Identification Number/Ghana Unique Identification Number (TIN/GUIN) of employees and withholdees on the PAYE and WithDholding Tax returns forms when filing .

Section 11(2a) of the Revenue Administration Act, 2016, (Act 915) states “an institution specified in the First Schedule shall request for a Taxpayer Identification Number from a person who conducts official business with that institution”.

Employers/withholding agents come under this obligation as specifically provided for in Item 13 of paragraph 1 of the First Schedule to Act 915 and are therefore required, among others, to state the TIN of employees/withholdees, from whom tax is withheld, when filing the PAYE/WITHHOLDING TAX return.

Effective 1^st May, 2022 taxpayers who file returns without indicating the TIN/GUIN of their employees and withholdees will have their returns rejected or deemed as not filed and the necessary sanctions under the law shall be applied.

Taxpayers can contact the Authority toll-free on 0800 900 110 for assistance.