GHANA REVENUE AUTHORITY (GRA)

SUPPORT TO TAXPAYERS DURING COVID – 19

The Ghana Revenue Authority (GRA) has put in place the following measures to ensure taxpayers fulfil their tax obligations during this period.

S/NACTIVITYSUPPORT
1.FILING OF SELF-ASSESSMENT ESTIMATE RETURNSDue date for filing of Self-Assessment returns which was March 2020 has been extended to April 30, 2020.  
2.FILING OF ANNUAL RETURNS COMPANY INCOME TAX (CIT)PERSONAL INCOME TAX (PIT)Due date for filing is extended from 4 months to 6 months after the end of the basis year.   e.g. Annual returns for the year ending December 2019 due in April, 2020 is extended to June 30, 2020.    Companies that can file returns before the extension are encouraged to do so.  These companies will be classified as compliant and will be eligible for early Tax Clearance Certificate and Withholding Tax Exemption Certificate.  
3.ANNUAL TAX MONTHThe month of June will be the Annual Tax Month for 2020 instead of April, 2020.  
4.MONTHLY FILING OF RETURNSTaxpayers are expected to file their monthly returns by the due dates using email addresses provided.  
5.PAYMENT OF TAXESTaxpayers are encouraged to pay their taxes by SWIFT TRANSFERS.   Contact your local Tax Office for Bank details.  
6.WAIVER OF PENALTIESTaxpayers who redeem all their outstanding debts due GRA by June 30, 2020, will be granted a remission of penalties on their principal debts.
7CONTRIBUTIONS AND DONATIONS TO COVID-19Donations and contributions toward fighting COVID-19 pandemic shall be:  Allowed as deductible expense.  
8VEHICLE INCOME TAX (VIT)Due date for sale of VIT Stickers for the 2nd quarter has been extended by one month, ending May 15, 2020.

COMMISSIONER-GENERAL

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