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Domestic Tax

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GRADomestic Tax

Domestic Tax

With the transformation of the internal structures of the Ghana Revenue Authority (GRA), The Operational Division was created for revenue mobilization and it is made up of the Domestic Tax Revenue Division (DTRD) and the Customs Division (CD).   

Domestic Tax

The DTRD was formed to be responsible for the administration and collection of domestic direct and indirect taxes which were being administered by the previous Internal Revenue Service (IRS) and Value Added Tax Service (VAT) respectively. The benefit of this merger to taxpayers was that it made it easier for them to comply as they only had to deal with one tax office for all their tax related issues; and to the GRA, it made it more effective and enabled it continually have a holistic view of its taxpayers.

The primary function of the division is to identify all taxpayers, assess them and collect the relevant taxes and levies based on the various  tax types. Then after, all collected amounts are paid into the Consolidated Fund. View all Tax Types Here

Since the main focus of the DTRD is to maximize revenue and improve customer service delivery, , the Division is structured along functional lines far from the former tax type administration.

To do this efficiently, taxpayers are segmented and targeted specifically.

Domestic taxpayers are segmented into:

Large Taxpayers

These are defined as large organisations and businesses with an annual turnover exceeding GH₵5 million. Banks, Insurance and Oil & Gas companies are also automatically classified as Large Taxpayers, regardless of their turnover. This segmentation is managed by the Large Taxpayer Office (LTO). 

Small/Medium Taxpayers

These are individuals or organisations with annual turnovers below GH₵5 million.They were then managed by the Small Taxpayer Office (STO)  and Medium Taxpayer Office (MTO)  which have been converted into Taxpayer Service Centres (TSCs).

Each segmented or operational office has three main functions:

  • The Taxpayer Services Unit
  • Compliance, Enforcement and Debt Management Unit and
  • The Audit Unit

There is also the Policy and Programs (P&P) Department which is responsible for the preparation of all procedures, practice notes, forms, manuals etc. for operations.

The division is led by the Commissioner, DTRD with support from other Deputy Commissioners.

Commissioner, DTRD

Mr. Edward Gyambrah

Officer-in-charge, Domestic Tax Revenue Division

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