Special Voluntary Disclosure Program

Visit https://svdp.gra.gov.gh/ to apply for the SVDP

Welcome to the Voluntary Disclosure Program!

The Government of Ghana in respect to the Multilateral Competent Authority Agreement (MCAA) and the Standard for Automatic Exchange of Financial Account Information in Tax Matters Act, 2018 (Act 967), has instituted a Special Voluntary Disclosure Program (SVDP) to give an opportunity to non-compliant persons (individuals and entities) to disclose offshore assets and income to the Ghana Revenue Authority (GRA) for the purposes of regularizing the tax affairs of such persons with the GRA without incurring any penalties.

At Ghana Revenue Authority, we understand that sometimes individuals and businesses may unintentionally make errors or omissions in their financial or tax matters. Our Voluntary Disclosure Program provides a transparent and mutually beneficial opportunity for participants to rectify any non-compliance and ensure proper adherence to financial regulations and tax obligations.

Our program is designed to encourage individuals and businesses to come forward voluntarily and disclose any unreported or underreported information related to their financial activities. By participating in this program, you can enjoy several benefits:

Penalty Relief:

Under the Voluntary Disclosure Program, participants who voluntarily disclose their errors or omissions may be eligible for a reduction in penalties that would typically apply to such violations. This reduction provides a significant incentive for individuals and businesses to rectify their non-compliant situations promptly.

Avoidance of Legal Consequences:

By proactively disclosing any non-compliant activities, participants can potentially avoid legal actions, fines, or other punitive measures that may result from non-disclosure. We appreciate individuals and businesses that take responsibility for their financial affairs and actively work towards compliance.

Confidentiality:

We understand the sensitive nature of financial matters and respect the privacy of our participants. All information provided under the Voluntary Disclosure Program is treated with utmost confidentiality. We have stringent protocols in place to protect the security and privacy of your data.

Expert Guidance:

Our dedicated team of professionals is available to provide assistance and guidance throughout the voluntary disclosure process. We understand that navigating financial regulations and tax requirements can be complex, and we are here to support you every step of the way.

How To Apply

Here's how you can participate in our Voluntary Disclosure Program:

Self-Assessment: Conduct a thorough review of your financial records and identify any errors, omissions, or discrepancies.
Documentation Gathering: Gather all relevant documents, such as financial statements, transaction records, contracts, and any other supporting records related to your disclosure.
Complete Disclosure Form: Sign Up on our online portal and fill the form provided. The form must be completed and submitted via the SVDP portal. It is self-explanatory and seeks information relating to the details of the applicant making the disclosure, details of disclosure, the reasons for the default (if any) and definitions and acronyms. The form should be accurate and complete.
Attach relevant documents: Provision is also made to enable you attach supporting documents where required.
Submission: Submit the form and supporting documents. Make sure to review your application before submission to ensure your application is full and complete.
Review and Assessment: Upon receiving your disclosure, our team will carefully review the provided information and assess the extent of the non-compliance. We may reach out to you for additional details or clarifications if needed.
Compliance and Resolution: Once your voluntary disclosure is accepted, you will be required to take necessary actions to rectify the non-compliance and achieve compliance with financial regulations and tax obligations. Our team will provide guidance on the steps to be taken and any outstanding liabilities that need to be resolved.
You will be able to add on any omissions discovered later through the portal.

By participating in our Voluntary Disclosure Program, you demonstrate your commitment to responsible financial practices and contribute to a fair and transparent financial ecosystem.

You are generally required to provide

Taxpayer Identification (Ghana Card/ Passport/ Taxpayer Identification Number (TIN))
Information about your financial accounts abroad, including account numbers, financial institutions involved, and the income generated from these accounts.
Any other relevant information/document.

Conditions For Qualification

For a SVDP application to be valid, these are specific conditions or requirements to qualify, a disclosure must:

Be voluntary;
Only involve offshore financial account information within the past 5 years;
Be full and complete in all material respects;
Be made in the prescribed form and manner;
Not be in relation to an account already under audit.

Additional information regarding the Special Voluntary Disclosure Program is available via the following channels:

GRA website: www.gra.gov.gh
SVDP Portal: https://svdp.gra.gov.gh/
By email: svdp@gra.gov.gh
By phone: +233-030-394-1108
Physical Address:

GRA Head Office,

Off Starlets 91 Road.

Postal Address:
P.O. BOX 2202

Ministries, Accra

We encourage you to take advantage of this opportunity to rectify any non-compliance and ensure the integrity of your financial affairs.

Relevant PIT Downloads and Services

Downloadable Forms for Personal Income Tax

File and Pay Personal Income Tax (PIT)