Electronic Tax Clearance Certificate

What is a TCC and E-TCC?

A Tax Clearance Certificate (TCC) is issued by the Commissioner General to confirm a taxpayer has met all applicable tax obligations (i.e.filing of returns and payment or taxes) or has satisfactory arrangements of installment for arrears with the GRA at the date of issuance.

To make things easier for you, GRA has now moved from issuing physical TCCs to Electronic Tax Clearance Certificates (E-TCC). You can now apply for an E-TCC and be issued one online through the Taxpayers Portal. It is also available on the GooglePlay Store as Ghana Taxpayers App and the Appstore as Ghana Taxpayers App

Process to Acquire an E-TCC

For Taxpayers who don’t have an account on the portal yet

Go to www.taxpayersportal.com or download the Ghana Taxpayers’ App on either the Appstore or Googleplay Store on your device and click on ‘Sign Up’.
Enter your TIN/Ghana Card PIN and select the preferred contact to receive a one-time password/code.
Create a password to complete the Sign-Up process.
Once account creation is successful, you will be redirected to the login page.

For Taxpayers who have an account

Log into the www.taxpayersportal.com or the Ghana Taxpayers App with details (TIN/Ghana Card PIN and password)
Click on ‘Your Tax Clearance’ on the left side of the page
Click on ‘Process my TCC’ to start the process
Select the Purpose by clicking on the drop-down arrow
Type in the TIN of Requesting OrganizationNB: The Name of the Requesting Organisation will show when the TIN is typed in the respective field.
Click on ‘Process’ button
The System does an Automatic Tax Compliance Check to verify the compliance status of the Taxpayer. This is to ensure that the Taxpayer meets the requirements for the TCC

Benefits to you

Instant access to your Certificate
Helps you avoid fake TCC and middlemen
Reduce the cost of compliance
Eliminate the delays in obtaining TCC
For organizations, it will eliminate the delays in verifying genuine TCC since these requesting organizations will receive a copy of the TCCs meant for them in the portal
You will be able to apply for E-TCC at any time and as often as you want

What you need an electronic tax clearance certificate for

The Income Tax Act states that you must provide a valid Tax Clearance Certificate (Now E-TCC) 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.

Other Electronic Services offered on the GRA Taxpayers’ Portal?

The applications below can be made through the www.taxpayerportal.com such as:

Objections to tax decisions
Tax relief application
Tax Refunds
Request for amendments of records
Receiving of notices such as Assessment

Verification of E-TCC

There are three options for verification

Quick response.(QR) Code
Available copies on the portal
USSD option pending

Relevant E-TCC Downloads and Services

Taxpayers Portal