Tax Clearance Certificate

GRA⋅Domestic Tax⋅Tax Clearance Certificate

Tax Clearance Certificate

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.

When a Tax Clearance Certificate is Required

The Income Tax Act states that you must provide a valid Tax Clearance Certificate to complete the following transactions:

To import and clear goods in commercial quantities from a port or a factory in Ghana under the Customs Act, 2015, (Act 891).
To apply for a license to operate as a custom clearing and forwarding agent, under the Excise Act, 2014 (Act 878).
To register a title to land and perform other transactions at the Lands Commission.
To bid for any contracts awarded by Ministries, parastatals, departments and agencies within the government or for any government tenders.
To enable members of professional bodies to renew their licenses.

The Tax Clearance Certificate may also be required in the instances below:

To act as an authorized supplier to the government, some businesses, private or government, may require a TCC to make their authorized supplier list.
When acquiring a visa, some embassies in Ghana might require you to produce a TCC before a VISA is issued to you, to validate the income you declared in your visa application.
To renew a residence or work permit, an expatriate must present a TCC to support their application.

Application for and issue of Tax Clearance Certificate

A person may apply in writing to the Commissioner-General for a Tax Clearance Certificate. An applicant may also request for a Tax Clearance Certificate through the Taxpayer’s Portal App or website.
The applicant shall state the purpose for which the Tax Clearance Certificate is required.

The Commissioner-General shall issue a Tax Clearance Certificate where the Commissioner-General is satisfied that the applicant:

(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

A tax clearance certificate issued to an applicant shall indicate:

(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.

A Tax Clearance Certificate is valid only for the period and purposes specified in the Tax Clearance Certificate.

Revenue Administration Amendment Act 2020 Act 1029

Cancellation, replacement or amendment of Tax Clearance Certificate

The Commissioner-General may, where the Commissioner-General considers appropriate, by notice in writing, cancel a Tax Clearance Certificate issued to a person if

The person identified in the Tax Clearance Certificate is fictitious;
The person identified in the Tax Clearance Certificate does not accurately reflect the true identity of the person to whom the certificate was issued; or
The person to whom the Tax Clearance Certificate was issued has another Taxpayer Tax Clearance Certificate.

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