APPOINTMENT OF VALUE ADDED TAX WITHHOLDING AGENTS

The Ghana Revenue Authority (GRA) wishes to inform the general public that to improve Value Added Tax (VAT) compliance and in accordance with the Value Added Tax (Amendment) (No.2), 2017(Act 954), the Commissioner-General has appointed the under-listed entities as Value Added Tax Withholding Agents for GRA with effect fromTuesday, 1stOctober, 2019.

The duties of the Value Added Tax Withholding Agents are:

  1. a) Withhold from the payment to a registered Value Added trader/supplierseven percent (7%) of the taxable output value of VAT standardrated supplies.
  2. b) Issue a Withholding Value Added Tax Credit Certificate in the form prescribed by the Commissioner-General to the Supplier
  3. c) Submit Withholding VAT Returns and pay the VAT withheld to the Commissioner-General for the period not later than the 15th day of the month immediately following the month to which the returns relate.

Thus at the time of payment, an appointed VAT withholding agent must withhold 7% of the taxable value of all domestic taxable supplies made by a Standard Rated taxable person/supplier and the difference of 5.5% of the taxable value, along with the taxable value is paid to the taxable person/supplier.  This arrangement applies only to transactions with the Appointed VAT Withholding Agents.  Entities who are not appointed VAT Withholding Agents are not required to withhold, and therefore are to pay the full amount of VAT to their suppliers.

 

Suppliers will continue to account for output VAT at 12½% on all taxable transactions and take credit of all allowable input taxes.  The input taxes should include VAT withheld by the Appointed VAT Withholding Agents with their VAT Withholding Certificates issued to them as supporting evidence.

 

APPOINTED VAT WITHHOLDING AGENTS

S.NO TIN TAXPAYER NAME DTRD OFFICE
1 C0003773485 KNIGHT PIESHOLD (GHANA) LIMITED ADABRAKA MTO
2 C0003773507 KRANE CONSTRUCTION LIMITED ADABRAKA MTO
3 C0005363888 TECHNIP GHANA LIMITED ADABRAKA MTO
4 G0004721098 NATIONAL HEALTH INSURANCE AUTHORITY ADABRAKA MTO
5 C0003788237 SCANIA WEST AFRICA LIMITED ADABRAKA MTO
6 C0003657183 COMSYS (GH) LTD ADABRAKA MTO
7 C000377273X GHANA INTERBANK PAYMENT AND SETTLEMENT SYSTEMS LIMITED ADABRAKA MTO
8 C0003442500 IZWE LOANS LIMITED ADABRAKA MTO
9 C0005363888 TECHNIP GHANA LIMITED ADABRAKA MTO
10 C0001690787 AUTHENTIX INC. ADABRAKA MTO
11 C0003772861 WILLIS TOWERS WATSON GHANA LIMITED ADABRAKA MTO
12 C0004941217 MOBICRANE LIMITED ADABRAKA MTO
13 C0002676753 MAIN ONE CABLE COMPANY (GHANA) LIMITED ADABRAKA MTO
14 C0001900749 AVIAT NETWORKS GHANA LTD ADABRAKA MTO
15 C0006517226 J. V. DRIVERS PROJECT INC. ADABRAKA MTO
16 C000410241X JASEY MINING SERVICES LIMITED KANESHIE MTO
17 C0003661598 MASCO FOODS LIMITED KANESHIE MTO
18 C0006886493 UNIVERSAL HOSPITALS GROUP LIMITED KANESHIE MTO
19 C0002530538 DRA GHANA LIMITED KANESHIE MTO
20 C0004951891 PERMAFIX INDUSTRIES GHANA LIMITED KANESHIE MTO
21 C0004451198 EXTRAIL SUPPORT SERVICES LIMITED KANESHIE MTO
22 C0003503186 STELIN AUTOMATIVE AND TRADING COMPANY LIMITED KANESHIE MTO
23 G0004873289 GHANA SHIPPERS AUTHORITY KIN – KINBU STO
24 C000424883X HALLIBURTON GHANA LIMITED KIN – KINBU STO
25 C0004050649 MICHELETTI AND COMPANY LIMITED LEGON MTO
27 C0002458853 NETIS GHANA LIMITED LEGON MTO
28 C0004823192 SUPER TECH (STL) LIMITED LEGON MTO
29 C0004286324 VOLTIC (GH) LIMITED LEGON MTO
30 C0004546482 ADWINSA PUBLICATIONS(GHANA) LIMITED LEGON MTO
31 C000588621X AEROVOTE SECURITY PRINTING GH LIMITED LEGON MTO
32 C0005144256 AKSA ENERGY COMPANY GHANA LIMITED LEGON MTO
33 C0004381351 AMANDI INVESTMENT LIMITED LEGON MTO
34 C0007201397 ARLA FOODS LIMITED LEGON MTO
35 C0002834308 BAUER ENGINEERING GHANA LIMITED LEGON MTO
36 C0008583560 CLUFF MINERAL RESOURCES LIMITED LEGON MTO
37 C000380688X CONTINENTAL BLUE INVESTMENT GHANA LIMITED LEGON MTO
38 C0003711110 E2 CONSORTIUM LIMITED LEGON MTO
39 C0004709519 ERICSSON AB (GHANA BRANCH) LEGON MTO
40 C0004925904 FOX COOLING COMPANY LIMITED LEGON MTO
41 C0002882787 GRUNDFOS PUMPS GHANA LIMITED LEGON MTO
42 C0004982959 HTG MANAGED SERVICES LIMITED LEGON MTO
43 C000233187X INFOBIP (GHANA) LIMITED LEGON MTO
44 C0004050444 INSTYLE INDUSTIRES LIMITED LEGON MTO
45 C0000950548 JOBBERMAN GHANA LIMITED LEGON MTO
46 C0004836324 LEMET CONSTRUCTION COMPANY LIMITED LEGON MTO
47 C0004050649 MICHELETTI AND COMPANY LIMITED LEGON MTO
48 C0004626001 MURRAY & ROBERTS GHANA LIMITED LEGON MTO
49 C0004039459 NORDEL LIMITED LEGON MTO
50 C000398933X PETRO SERVICES SHIPPING GHANA LIMITED LEGON MTO
51 C0006985793 STEFANUTTI STOCKS GHANA LIMITED LEGON MTO
52 C0003805093 TELESUPRECON GHANA LIMITED LEGON MTO
68 C0004963555 ROYAL CROWN PACKAGING LIMITED SPINTEX MTO
69 C0002139057 SPAKLEAN COMPANY LIMITED SPINTEX MTO
70 C000229561X KEZY-BANS LOGISTICS & INVESTMENTS LIMITED SPINTEX MTO
71 C0002854422 EQUATOR FOODS GHANA LIMITED SPINTEX MTO
72 C0003643573 PAMICOR LIMITED SPINTEX MTO
73 C0002854767 LASHIBI FUNERAL HOMES LIMITED SPINTEX MTO
74 C0005042151 SAVANNA DIAMOND COMPANY LIMITED. TAMALE MTO
75 C0001426591 AMAJA OILFIELD LIMITED TAKORADI MTO
76 C0005386861 APAVE GHANA INSPECTION LIMITED TAKORADI MTO
77 C0003689972 GENERAL ELECTRICAL INTERNATIONAL INC TAKORADI MTO
78 C0004925246 GHANA RUBBER ESTATES LIMITED TAKORADI MTO
79 C0006128165 K. KANSCO CONSTRUCTION LIMITED TAKORADI MTO
80 C0004415701 ORSAM OIL & GAS LIMITED TAKORADI MTO
81 C0004990374 WESTERN DIAMOND CEMENT LIMITED TAKORADI MTO
82 C0007444257 AL-ZULPHAR COMPANY LIMITED TEMA MTO
83 C000355077X AVNASH INDUSTRIES GHANA LIMITED TEMA MTO
84 C0004836162 CONSERVERIA AFRICANA GHANA LIMITED TEMA MTO
85 C000383199X DELTA AGRO LIMITED TEMA MTO
86 C0003817989 ECOTEL TECHNOLOGIES LIMITED TEMA MTO
87 C0004894715 GENSER ENERGY GHANA LIMITED TEMA MTO
88 C0004395433 SENTUO STEEL LIMITED TEMA MTO
89 C0004576276 WESTERN ROD AND WIRE LIMITED TEMA MTO
90 C0004019776 WILMAR GHANA LIMITED TEMA MTO
91 C0003336840 SETHI REALITY LIMITED TEMA MTO
92 C0002881896 NUECE GHANA PAINTS INDUSTRY TEMA MTO
93 C0003550303 OIL AND MARINE AGENCIES TEMA MTO
94 C0003282872 NEW CRYSTAL HEALTH SERVICES TEMA MTO
95 C0005825784 ARKASS GHANA LIMITED TEMA MTO
96 C0004481291 BAJ FREIGHT & LOGISTICS TEMA MTO
97 C0004019776 AFRICAN CONSUMER PRODUCTS TEMA MTO
98 C0008353182 AFRICAN STAR FISHERIES LIMITED TEMA MTO
99 C0005629195 BUNGE LODERS CROKLAN TEMA MTO
100 C000380688X CONTINENTAL BLUE INVESTEMENT TEMA MTO
101 C0004648692 CARGILL GHANA LTD TEMA MTO
102 C0005078245 POWER PROJECTS GHANA OSU MTO
103 C0009126589 KELVIN GVG LIMITED OSU MTO
104 V0004920872 UNIVERSITY OF EDUCATION, WINNEBA AGONA SWEDRU STO
105 G000473775 NATIONAL BOARD FOR SMALL SCALE INDUSTRIES KIN – KINBU STO
106 G000472108X NATIONAL SECURITY COUNCIL SECRETARIAT KIN – KINBU STO

 

COMMISSIONER-GENERAL

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