Support to Taxpayers During COVID – 19

The Ghana Revenue Authority (GRA) has put in place the following measures to ensure taxpayers fulfil their tax obligations during this period.

	ACTIVITY	SUPPORT
1.	FILING OF SELF-ASSESSMENT ESTIMATE RETURNS	Due date for filing of Self-Assessment returns which was March 2020 has been extended to April 30, 2020.
2.	FILING OF ANNUAL RETURNS COMPANY INCOME TAX (CIT)PERSONAL INCOME TAX (PIT)	Due date for filing is extended from 4 months to 6 months after the end of the basis year. e.g. Annual returns for the year ending December 2019 due in April, 2020 is extended to June 30, 2020. Companies that can file returns before the extension are encouraged to do so. These companies will be classified as compliant and will be eligible for early Tax Clearance Certificate and Withholding Tax Exemption Certificate.
3.	ANNUAL TAX MONTH	The month of June will be the Annual Tax Month for 2020 instead of April, 2020.