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File & Pay taxes

Taxpayer Rights and Obligations

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GRADomestic TaxTaxpayer Rights and Obligations

Taxpayer's Rights

  • The rights of the taxpayer include:
  • Right to information
  • Right to have enquiries addressed promptly and appropriately
  • Right to courtesy and consideration
  • Fairness and transparency
  • Independent appeal and review
  • Right to claim refund of ascertained taxes overpaid
  • Right to claim all personal reliefs upon the satisfaction of all laid down conditions
  • Privacy and confidentiality

Taxpayer's Obligations

  • Taxpayer obligation include but are not limited to:
  • Filing your returns on due dates
  • Paying your tax on due dates
  • Keeping and maintaining proper records of your business
  • Making business records available for examination and auditing
  • Informing GRA of any changes in your business


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