The TIN and Ghana card
The Taxpayer Identification Number (TIN) is a unique Identification number issued to taxpayers and potential taxpayers. Getting a TIN is free and it is an offence to not have a TIN as a taxpayer. For individuals, the PIN on your Ghana card is now your TIN.
The Ghana Card is a national identity card that is issued by the National Identification Authority (NIA) to Ghanaian citizens (residents and non-residents), as well as foreign national legally/permanently residing in Ghana.
From 1st April, 2021, the Ghana Card PIN will also be used as the Taxpayer Identification Number (TIN).
For Individuals, your Ghana card PIN is your TIN. Currently, you can register for a Ghana card in person at a designated GRA office or at an NIA registration center.
2. NIA Registration Centre: You can register for a Ghana card at an NIA registration Centre near you. To locate an NIA Registration Centre near you, please visit www.nia.gov.gh
The GRA generates and issues TIN to organisations, companies and, all legal persons.
Register for your Organsational TIN at any of the GRA TSCs nationwide.
You can download the Organisational TIN form online here.
GRA’s TIN Centre has also 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.
To obtain a Ghana card, you will be required to present one of the following verification documents:
Additionally, you will need to provide the following information:
If you choose to register for a Ghana card at one of the designated GRA offices, you should also bring along your TIN so that GRA staff can immediately match your new Ghana card PIN to your TIN.
You should get your Ghana card as soon as possible. From the 1st January 2022, you will not be able to access taxpayer information or carry out tax transactions without a Ghana card PIN.
Yes, expatriates should apply for a non-citizen Ghana card.
The switch from TIN to Ghana Card PIN
From April 1st, individual taxpayers will be asked to present their Ghana card personal identification number (PIN) to carry out tax transactions at GRA. The Ghana card PIN will replace the TIN on all forms, returns or schedules used at GRA.
Taxpayers who already have a Ghana card can walk into any GRA office and have their Ghana card PIN matched to their TIN. Taxpayers who do not yet have a Ghana card will need to obtain one by December 31st, 2021. Individuals who would like to register as taxpayers for the first time will be required to present a Ghana card PIN.
The replacement of the existing TIN with the Ghana card PIN is in line with Government’s policy to use one unique identifier for all government transactions for which identification of an individual is required.
All individual taxpayers will be required to replace their TIN with their Ghana card PIN. Only companies and organizations will continue to register for and use TINs for tax transactions.
Using the Ghana Card for tax administration
There are two ways to replace your TIN with the Ghana card PIN.
At a GRA office: Take your TIN and Ghana card PIN to any GRA office or Taxpayer Service Center and have one of our staff match your TIN to your Ghana card PIN. Once the match is complete, you can use your Ghana card PIN for all tax transactions. You can verify your TIN online here.
Through the GRA self-service portal: You can visit the online self-service portal on the GRA website www.gra.gov.gh to match your TIN to your Ghana Card PIN yourself.
Yes, you will need to link each TIN to your Ghana card PIN. To do this, you can take all your TIN cards to a GRA office and have one of our staff help you, or you can use the GRA self-service portal at www.gra.gov.gh to do so yourself.
Once your TIN has been matched to your Ghana card PIN, all the data stored under your TIN will be stored under your Ghana card PIN.
Your taxpayer office will not change.
Yes, you will need a Ghana card to complete tax transactions. You can obtain a non-citizen Ghana card.
You can visit one of 14 designated GRA offices to register for a Ghana card and fulfill your tax obligations.
Using the Ghana Card at different institutions
Some institutions have historically required you to present a TIN in order to conduct business. Once you have matched your Ghana card PIN to your TIN, you should begin to use the Ghana card PIN at these institutions. These institutions will be able to verify your Ghana card PIN through the GRA integration portal.
Other general questions
The Revenue Administration Act, (Act, 950) 201 remains unchanged. Section 10 to 12, authorizes the Commissioner-General of Ghana Revenue Authority (GRA) to maintain a system of Taxpayer Identification Numbers (TINs) of people who are liable to pay tax to the state.
Similarly, the National Identification Authority Act, 2016 Act 707, NIA Act 950, NIR Acts 2008 and 2017 establish the NIA with the primary objective to create, maintain, provide and promote the use of national identity cards in order to advance economic, political and social activities in the country.
The National Identity Register Regulation 2012, L2111 states that the card shall be used for the payment of taxes, among other directives.
Thus, the Commissioner-General is still maintaining a system of TIN of people who are liable to pay tax to the state. What is new is the use of the Ghana Card Number as the TIN for individuals.
It will reduce the need to maintain multiple identification cards and numbers and allow for a more seamless harmonization of taxpayer information across agencies. The change will result in reduced turnaround time and reduced face-to-face interaction with tax officers.