The Commissioner-General of Ghana Revenue Authority (GRA) wishes to remind the governing councils of Professional bodies of the provisions in the Revenue Administration Act (RAA) 2016, Act 915, which requires them to demand Tax Clearance Certificates (TCC) from their members before renewing their professional practising licences.

Reference is made specifically to the First Schedule, Part Two of the Revenue Administration Act which states that professional bodies are to make this a requirement for the renewal of practising licences.    

All governing councils of professional bodies such as lawyers, accountants, doctors, engineers, architects etc. must take note of this reminder and comply accordingly.

Failure to comply with this provision is an offence punishable by law and is strictly enforced by GRA.

Enquiries on this provision of the Revenue Administration Act can be sent to