Medium Taxpayer Office

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.

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.