Revised Informant Award Scheme

REVISED INFORMANT AWARD SCHEME

The Ghana Revenue Authority (GRA) wishes to inform its cherished taxpayers and the general public that, the Informant Award Scheme has been revised to protect the confidentiality of informants and to reduce the time for processing payments made to informants.

The scheme is a means of awarding individuals, entities or organisations who offer information to the GRA leading to the recovery of tax.

Determination of award:

1. The determination of award shall be guided by the following:

• Informants whose information leads to recovery below Two Million Five Hundred Thousand Ghana Cedis (Gh¢2,500,000) be paid 25% of interest/penalties capped at Gh¢25,000.
• Where the amount exceeds Two Million, Five Hundred Thousand Ghana Cedis (Gh¢2,500,000) a one percent (1%) of total collections capped at up to Gh¢250,000.
• Where the amount recovered exceeds Twenty-Five Million (Gh¢25,000,000), Top Management in consultation with the Board determine the amount to be paid.
• In the event where there are no penalties and interest and the amount recovered is less than Two Million Five Hundred Thousand Ghana Cedis (Gh¢2,500,000) a flat payment of between Five Thousand (Gh¢5,000) to Twenty-Five Thousand (Gh¢25,000) will be paid as Commissioner-General deems fit.

2. For information on un-customed vehicles the following awards will be given: