TIN

Frequently Asked Questions (FAQs)

GRA⋅TIN⋅TIN

The questions have been grouped into five sections

The TIN and Ghana card
The switch from TIN to Ghana card PIN
Using the Ghana card for tax administration
Using the Ghana card in place of TIN at other (non-GRA) institutions
Other questions

The TIN and Ghana card

What is a Taxpayer Identification Number (TIN)?

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.

What is the Ghana Card?

The Ghana Card or Ecowas Identity 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).

Where can I get a TIN/Ghana Card?

INDIVIDUAL TIN

For Individuals, your GhanaCard 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.

GRA offices: Currently the National Identification Authority has set up desks at 14 GRA offices across the country so that taxpayers visiting these offices can apply for and obtain a Ghana Card on site. Over the next months, NIA desks will be set up at more GRA offices. The 14 co-location sites are:

TIN Centre, Registrar General’s Department
TIN Centre, Customs Long room, Tema
Spintex Taxpayer Service Centre
Adabraka Taxpayer Service Centre
Tema Taxpayer Service Centre 1
Koforidua Taxpayer Service Centre
Cape Coast Taxpayer Service Centre
Takoradi Taxpayer Service Centre
Asokwa Taxpayer Service Centre
Sunyani Taxpayer Service Centre
Ho Taxpayer Service Centre
Tamale Taxpayer Service Centre
Boloatanga Taxpayer Service Centre
Wa Taxpayer Service Centre

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

COMPANY TIN

The GRA generates and issues TIN to organisations, companies and, all legal persons.

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.

For more information visit the TIN page.

What do I need to bring with me to get a Ghana Card?

To obtain a Ghana Card, you will be required to present one of the following verification documents:

Birth certificate
Ghanaian passport
Certificate of acquired citizenship.

Additionally, you will need to provide the following information:

Name of taxpayer
Date and place of birth
Residential address
Digital address code
Parents’ Names
Parents’ date and place of birth
Parents’ residential address
Spouse’s Name
Spouse’s date and place of birth
Spouse’s residential address

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 GhanaCard PIN to your TIN.

How soon do I have to get a Ghana card?

You should get your Ghana Card as soon as possible. From the 1^st of April 2022, you will not be able to access taxpayer information or carry out tax transactions without a Ghana Card PIN.

I am an expatriate. Do I need a Ghana card?

Yes, expatriates should apply for a non-citizen Ghana card from the National Identification Authority.

The switch from TIN to Ghana Card PIN

There are announcements that from 1st April 2021, the Ghana Card Personal Identification Number (PIN) will replace the Taxpayer Identification Number (TIN). What does this mean?

From April 1^st, 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 April 1^st, 2022. Individuals who would like to register as taxpayers for the first time will be required to present a Ghana Card PIN.

Why is the Ghana Card PIN replacing TIN?

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.

Will all taxpayers be required to use the Ghana Card PIN for their tax transactions?

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 GRA-generated TINs for tax transactions.

Using the Ghana Card for tax administration

I have a Ghana Card. How do I replace my TIN with the GhanaCard PIN?

There are two ways to replace your TIN with the GhanaCard PIN.

At a GRA office: Take your TIN and GhanaCard PIN to any GRA office or Taxpayer Service Center and have one of our staff match your TIN to your GhanaCard PIN. Once the match is complete, you can use your GhanaCard 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 GhanaCard PIN yourself.

I have multiple TINs. Do I need to link each TIN to my GhanaCard PIN?

Yes, you will need to link each TIN to your GhanaCard 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.

All my taxpayer data is stored under my TIN. What will happen to that data and how do I make sure the data is accurately stored under my GhanaCard PIN?

Once your TIN has been matched to your GhanaCard PIN, all the data stored under your TIN will be stored under your GhanaCard PIN.

Will my taxpayer office change once I switch from TIN to GhanaCard PIN?

Your taxpayer office will not change.

I am an expatriate/non-resident. Do I also need to get a GhanaCard to complete tax transactions?

Yes, you will need a GhanaCard to complete tax transactions. You can obtain a non-citizen Ghana Card.

I need to register for my taxes as soon as possible, but I do not have a Ghana Card. What should I do?

You can visit one of 14 designated GRA offices to register for a Ghana Card and fulfil your tax obligations.

Using the Ghana Card at different institutions

My TIN is used at institutions other than GRA. After April 1st, will I still be able to use my TIN at these institutions?

Some institutions have historically required you to present a TIN in order to conduct business. Once you have matched your GhanaCard PIN to your TIN, you should begin to use the GhanaCard PIN at these institutions. These institutions will be able to verify your GhanaCard PIN through the GRA integration portal.

Will third parties be able to verify my GhanaCard PIN?

Yes, third parties will be able to verify your GhanaCard PIN by accessing the GRA Integration Portal found here

This portal allows them to confirm your GhanaCard PIN and see that it is matched to your old TIN. You can also verify your TIN Online here

Other general questions

The Revenue Administration Act, Act 2016 (Act 915) gives legal backing for the TIN. Has the law been amended?

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.

How is the switch from TIN to GhanaCard PIN beneficial to the taxpayer?

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.