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Returns

Returns

A Tax Return is an official statement of information or a document taxpayers are required by law to accurately complete and submit to GRA on or before their (returns) respective due dates. The tax returns provide details of taxpayers such as their name, TIN, current tax office and the period for which the return is being made. However, each tax type return has specific requirements relevant to the tax type. This includes taxpayers’ taxable income, allowable deductions, rate of tax, tax payable etc. for a particular tax period. GRA issues tax returns forms to help taxpayers provide the required information with ease.

 

PLEASE NOTE:

  • A tax return to be filed by an individual shall be signed by the individual and shall have a declaration to the effect that the return is complete and accurate
  • A tax return to be filed by an entity shall be signed by a duly authorised manager of the entity and shall have a declaration to the effect that the return is complete and accurate

Benefits of Filing Returns

There are numerous benefits for filing tax returns to both the taxpayer and the Authority as well.

To the taxpayer:

  • It enables taxpayers to claim Personal Reliefs
  • It helps the taxpayer to be able to pay the correct amount of tax or make claims /refunds
  • It enables taxpayers to claim all allowable expenses
  • It enables taxpayers to claim capital allowances
  • It enables taxpayers to claim tax over-payments and tax credits
  • It helps VAT registered taxpayers to claim input VAT

To the Authority:

  • It helps the Authority to calculate tax liabilities and claims accurately
  • It enables the authority to decide whether or not to allow claims and refunds
  • It enables the Authority get an idea of whether or not your business is active and growing
  • It helps the Authority to know the level of business activities for a tax period
  • It helps the Authority to correlate all your tax activities for the basis period
  • It facilitates desk audit

Tax Returns Should Be Filed by:

  1. Individuals who earn income from any source
  2. All businesses registered by the Registrar General Department; they include 
  • Sole proprietors
  • Partnerships
  • Companies 
  • Trusts and 
  • Public enterprises /corporations

Types of Tax Returns (Direct)

  • Income Tax Return
  • Withholding Tax Return
  • PAYE Return
  • Gift Tax Return
  • Capital Gains Tax Return
  • Rent Incomes Return

Types of Tax Returns (Indirect)

  • Vat Standard Rate Return
  • Vat Flat Rate Return
  • Communication Service Tax Return
  • Excise Tax Returns

 

Penalties for Noncompliance

Failure to submit any tax return or late submission of tax returns and payment of taxes attracts penalties and/or interest peculiar to each tax type.

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