TIN

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.

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.