The GRA considers any activity that can defraud, misinform, mislead and deceive the Authority as Suspicious Activity. Below are some of the examples of instances or activities we classify as suspicious:
Income Tax Fraud
An individual or a business purposely failing to register for tax where it is legally obliged to do so.
Purposely failing to file income tax returns.
An individual or a business eligible for any type of tax, but not paying any form of tax.
Making false representations in the taxpayer’s books of accounts so as to pay less tax and to falsely claim tax deductions and/or tax credits.
Deliberately failing to pay tax debt.
Declaration of false tax returns - A declaration in a return does not only cover the information as indicated in the return itself but it also covers the information reflected in the accompanying documentation. Making such a declaration with knowledge or foresight of the information therein reflected to be incorrect, will not only amount to a false declaration but will also be a misrepresentation of the truth.
Intentionally failing to report all income received (within Ghana or abroad).
An individual or business deducting PAYE from employees but not paying the exact amount deducted or not paying any amount at all to GRA.
An individual or a business failing to withhold and pay to GRA an amount of tax as and when required under a tax Act.
Claiming of illegitimate tax reliefs, when at the time it was claimed, it was, in actual fact not a legitimate claim therefore makes it unlawful.
The failure to disclose on tax return certain investments, employment, business income or any other facts or circumstances on the basis by which the taxpayer can be assessed at a higher amount.
An individual or a business claiming non-deductible expenses as deductible expenses. For instance, the declaration of private expenses as business expenses.
The claiming of fabricated deductions. Classic examples of this will be to claim as business expenses, salaries and wages paid out to non-existent employees.
Intentionally failing to register for VAT when one is obliged to do so under the Act.
Failure to withhold and pay to GRA an amount of VAT as and when required under a tax Act.
Submission of a fraudulent VAT return i.e. inflating the input VAT that a registered VAT taxpayer is entitled to; and/or under-declaring income or output VAT.
Failure to file, declare and pay the right amount of VAT collected on behalf of GRA.
The submission of ‘nil-returns’ to indicate that no trade was carried out, where in actual fact, it did trade.
To claim for VAT input tax where the goods and services were in fact not acquired.
Double deductions for the same input VAT.
Imported goods meant to be a Transit consignment being sold in Ghana.
An importer (including the clearing agent) not declaring, false-declaring or under-declaring goods upon importation.
An importer or exporter (including the clearing agent) found to have imported or exported prohibited goods.
A person found to carry an unusually large amount (USD 10,000.00 or its Cedi equivalent) currency in any form while travelling into or out of the borders of Ghana.
A person or business who makes any false statement or entry on any document required by Customs Division of the GRA.
An importer or exporter (including the clearing agent) found to have imported or exported restricted goods without the necessary license as required by law.