The Ghana Revenue Authority (GRA) wishes to remind all income-earning individuals including self-employed persons and partnerships; Companies, Entities and all taxpayers that by virtue of the Income Tax Act, 2015 (Act 896) and the Revenue Administration Act, 2016 (Act 915), they are required to file a return of income with the Commissioner-General not later than four months after the end of each year of assessment.
For example, individuals, Companies, Entities and all taxpayers whose accounting year ends on 31st December, 2020 are to submit their Annual Return of Income for the 2020 year of assessment and other outstanding returns by 30th April, 2021.
We further encourage all taxpayers to file their returns electronically via the Ghana.gov platform. The Ghana.gov platform can be accessed online and via the GRA website, www.gra.gov.gh
The general public is reminded that the penalty for failure to file a tax return by the due date is Five Hundred Ghana Cedis (GH₵500) and a further penalty of Ten Ghana Cedis (GH₵10) for each day the failure continues.