DOMESTIC TAX REVENUE DIVISION
RESPONSIBILITY OF WITHHOLDING TAX
AGENTS TO REQUEST FOR TIN
The Ghana Revenue Authority wishes to remind all withholding tax agents including employers that it is their responsibility to request for the Taxpayer Identification Number (TIN) of persons they conduct official business with in accordance with Section 11 (2)and item 13 of the First Schedule of the Revenue Administration Act, 2016, (Act 915).
Consequently, all employers must ensure that they quote the TIN of all their employees on the monthly Pay As You Earn (PAYE) schedule and returns they submit to the Ghana Revenue Authority (GRA).
All employers are requested to contact the Domestic Tax Revenue Division (DTRD) offices where they transact their tax business for assistance to process TIN for their employees on their business premises. Employers may also contact the Taxpayer Identification Unit at GRA head office for assistance.
Employers are informed that henceforth GRA will not hesitate to impose the required penalties on employers who submit PAYE schedules and returns without the TIN of their employees.