A Tax Clearance Certificate (TCC) is documentary evidence issued by the Ghana Revenue Authority to confirm that the taxpayer is up to date with any tax payments and has met all applicable tax obligations at the date of issue. The GRA may also issue a TCC to a customer who has tax arrears where the arrears are covered by a satisfactory installment arrangement.
(a) Has been issued with a Taxpayer Identification Number and the number is specified in the application;
(b) Has no outstanding tax, returns or other obligations under any tax law; and
(c) Has satisfied any other condition that the Commissioner- General may determine.
(a) The name of the taxpayer;
(b) The Taxpayer Identification Number;
(c) The period for which the Tax Clearance Certificate applies, which may be a continuous period and with respect to that period, whether
(i) Tax is due by the person;
(ii) Arrangements have been made by the person for the payment of tax that are satisfactory to the Commissioner-General; or
(iii) The Commissioner-General is currently satisfied that the taxpayer is in good standing; and
(d) Any limit on the purpose for which the Tax Clearance Certificate may be used.
The Commissioner-General may replace a Tax Clearance Certificate that has been cancelled by issuing a new Tax Clearance Certificate in accordance with section 14 of the Revenue Administration Amendment Act 2020 Act 1029