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It is a tax which is deducted at source by a withholding agent (a person required to deduct tax) when making payment to another person and accounted for later to the GRA.

It is a tax charged on a company’s total income sources at the end of the company’s accounting income year.

Minerals and mining operations Tax (Mineral Royalty) is imposed on income of a person engaged in mineral operations. A person’s income from separate mineral operations are taxed separately.

Tax on gifts received by an individual if that gift is not in respect of business or employment. Gift tax is paid by the recipient of the gift to the Authority within 21 days of receipt.

This is a tax collected from commercial vehicle operators on quarterly basis. The vehicles are categorized according to passenger capacity and type of operation.