The Medium Taxpayer Office (MTO), a department under the Domestic Tax Revenue Division (DTRD) of GRA, caters for taxpayers with annual turnover between GH₵90,000 and GH₵5million.
The GRA came up with the MTO as part of its modernisation programme to efficiently utilise its resources in tailoring services that fit taxpayers’ needs.
This approach to tax administration is based on functional lines rather than the previous tax-type basis of administration and can be likened to that of the LTO. Therefore, typical work processes in a domestic tax office such as registration, returns processing, debt management and audit can be carried out within these one-stop-shop offices for efficiency.
As part of its mandate, it provides simplified payment systems and returns processing arrangements to reduce compliance cost to taxpayers.
Over the years, GRA seeks to bring the best of services to its customers hence the gradual transition from MTOs to Taxpayer Service Centres (TSCs) in the coming months. The programme has been rolled out in the Ashanti Region and Tema and will soon be expanded into other regions where TSCs will take center stage in the provision of unparalleled tax services.
Currently, there are fifteen (15) MTOs across the country giving special attention to the needs of taxpayers.
MTOs are established to be a One-stop shop and customer-friendly tax offices for medium taxpayers. This office provides a single, comprehensive approach to taxpayer services that offers information and support to meet taxpayers’ needs in one stop. The One-stop shop enables a taxpayer to register for all current tax obligations and receive one identification number for all tax administration purposes. Taxpayers can also obtain tax clearance certificates and other relevant documents from their MTOs. For instance, taxpayers can pay all their domestic taxes (either direct or indirect) such as PAYE, Corporate Income Tax, VAT/NHIL, Excise Duty, Royalties and Communication Service Tax at the MTO.
MTOs have three main functional units namely, Taxpayers services, Debt Management Compliance and Enforcement as well as Audit.
Takes care of all frontline services to taxpayers such as registration/deregistration, tax education, and enquiries/complaints.
The Unit is responsible for back end services to taxpayers such as monitoring the debts of taxpayers, ensuring compliance with returns filing and payment, identifying non-filers and late filers and enforcing payment of tax arrears.
This Unit’s function is to improve taxpayer compliance through effective risk based audit programs (desk and field audits).
Medium taxpayers are presumed to be established businesses that can afford the services of professional accountants or bookkeepers and are therefore required to self-assess. All taxpayers classified under MTO are expected to meet their responsibilities under the law which include the following:
A typical MTO is headed by an Assistant Commissioner, assisted by Chief Revenue Officers who are in charge of Audit, Debt Management, Compliance and Enforcement Unit and Taxpayer Services.