The Ghana Revenue Authority (GRA) and the Registrar-General’s Department (RGD) in collaboration with the National Identification Authority (NIA) wish to inform the general public that, effective April 1, 2021, the Ghana card Personal Identification Number (Ghana card PIN) will replace the Taxpayer Identification Number (TIN) of individuals issued by the GRA for tax identification purposes. This change is in line with Government’s policy on the use of a unique identifier for all transactions where the identification of an individual is required.
To ensure a seamless roll-out of this initiative, the following measures have been instituted:
1. Registration officials of the National Identification Authority (NIA) are currently stationed at fourteen (14) GRA offices across the country to register individuals who do not possess a Ghana card. The Registration officials will be at the following GRA/RGD offices:
Registration officials of the National Identification Authority (NIA) will eventually be stationed at sixty-three (63) other GRA locations to serve all taxpayers.
2. There will be a transition period from April 1, 2021 to December 31, 2021 where both the TIN and Ghana Card PIN may be used simultaneously as the unique number for tax identification purposes. After this period, it is expected that all existing TINs will be replaced with the Ghana Card PIN.
3. A Self-Service portal has been made available on the GRA website (www.gra.gov.gh) for existing taxpayers who have registered and have been issued with Ghana card to link their Ghana card PIN to their TIN.
4. Any taxpayer with a Ghana card must present it at any GRA office to be registered as a taxpayer.
It must be noted that, for transactions such as the filing of returns, payment of taxes, clearing of goods, registering of businesses, the Ghana card PIN should be quoted on the documentation (Application Forms, Returns and Schedules) supporting the transactions.
We continue to rely on the continued cooperation of all taxpayers, individuals and organisations in this exercise.