A Taxpayer Identification Number (TIN) is a means of uniquely identifying taxpayers or potential taxpayers (i.e. individuals and corporate bodies) for tax purposes. Section 10 to 12 of the Revenue Administration Act 2016, (Act 915), authorizes the Commissioner-General of the Ghana Revenue Authority (GRA) to maintain a Taxpayer Identification Numbering System of people who are liable to register and pay tax to the state. For this purpose, from April 1, 2021, the Ghana Card Personal Identification Number (Ghana card PIN) is now being used as a form of Taxpayer Identification for INDIVIDUAL TAXPAYERS ONLY. This means that the Ghana card PIN has replaced the TIN issued by GRA to Individual Taxpayers from April 1, 2021.
to register individual taxpayers who have TIN but do not have Ghana card PIN for tax purposes.
Organisational TIN is required for business activities conducted by companies that are liable to pay taxes to the state. TIN is also needed by organisations for identification amongst others.
Organisations can register for TIN only after they have been registered at the Registrar General’s Department (RGD).
GRA’s TIN Centre has co-located at the premises of the RGD, to provide a one-stop-shop office issuing TIN. This allows Directors, Shareholders, and Board Members to register and be issued the organisation’s TIN to enable them to continue with the business registration process.
Organisations that do not require RGD registration such as; Ministries, Departments, and Agencies (MDAs), Cooperatives, Foreign Missions, Trusts, Metropolitans-Municipals-Districts-Assemblies (MMDAs), Public Institutions, etc., are required to attach an introductory letter to a completed Organisational TIN Form and other relevant documents determined by the Taxpayer Identification Unit for processing at any GRA DTRD Taxpayer Service Centre. When the certificate is ready, the officer in charge will communicate to the organisation via SMS.
The TIN/Ghana Card PIN verification portal is available here, when there is the need for you to verify the validity of a TIN or Ghana Card PIN that has been presented to you.
To facilitate the compliance by mandated institutions listed in the First Schedule of the Revenue Administration Act (RAA), 2016(Act 715), a special email account (email@example.com) has been created by the Taxpayer Identification Unit to enable mandated institutions to submit duly completed TIN application forms on behalf of their clients who transact business with them.
Completed TIN Forms submitted to GRA through this special email are processed, the TIN is then generated for the applicant and communicated back to the mandated institution.
This special arrangement is currently available to only Ecobank; however, discussions are ongoing to replicate the same for all mandated institutions, to facilitate their compliance with the RAA while making TIN acquisition easy for their clients conducting business with these mandated institutions.