PUBLIC SERVICE ANNOUNCEMENT

Effective April 1, 2018, banks, the Passport Office, the DVLA, the Registrar General’s Department, among other offices will not transact business with any individual who does not have a Tax Identification Number (TIN). This is because the Ghana Revenue Authority (GRA) will be enforcing the implementation of the policy from April to allow taxpayers comply with the directive. According to the GRA, ample time has been given to allow individuals acquire a TIN. The TIN is a unique Identification Number issued to taxpayers for official transactions. The GRA is using it as a tool to broaden the country’s tax net which is the number of persons who are entitled to pay tax.



“So the Commissioner General of Ghana Revenue Authority, is sending out a message that all tax payers and potential tax payers who don’t have their Tax Identification Numbers should get to the nearest GRA office and have them generated”.

“It has become very necessary in accordance with the provision of the Revenue Administration Act which requires all persons who do business in this country, tax payers and potential tax payers should have their TINs to be able to conduct official business in this country,” he stressed.

Issuance of TIN
All persons liable to pay tax, or from whom taxes are withheld at source by employers or agents through payroll deductions and /or other business transactions under any enactment are required to register.

Application for Issue of TIN
Every person liable to pay tax or required to withhold tax at source under any enactment shall apply in a form prescribed by the designated Public Office.

Specified transactions that require TIN

A person shall not be permitted to undertake the under listed activities without use of a TIN

(a) to clear any goods in commercial quantities from any port or factory
(b) to register any title to land, interest in land or any document affecting land
(c) to obtain any Tax Clearance Certificate from the internal Revenue Service, Customs Excise and Preventive Service or the Value Added Tax Service.
(d) to obtain a Certificate to commence business or a business permit issued by the Registrar-General or a District Assembly
(e) to receive payment from the Controller and Accountant General or a District Assembly in respect of a contract for the supply of any goods or provision of any services.


The Commissioner General of Ghana Revenue Authority said it is illegal to acquire two TIN numbers and persons who do so will be dealt with according to the law.

“It is an offense for a person to be able to generate more than a TIN because the law says that every person should have one TIN, there is a specific section under the law says that you are providing the Commissioner General with false and misleading information if you have two TIN numbers”.

 Photo Credit: GHANA REVENUE AUTHORITY (GRA) 

When Actions of Officials Can Turn People Away- My experience with a GRA Officer.

It was a fine patchy weather day as I decided to go get some documentation for a few clients of mine.

I entered the Registrars' General's Department around 1 pm and headed straight to the Ghana Revenue Authority section of the building. After going through the filled forms, I was directed to go to the vetting section where, your forms filled to gain a Tax Identification Number (TIN) is assessed.

TAX IDENTIFICATION NUMBER

When I entered the vetting room there were a few applicant there so I had to wait in the queue till it was my turn to be vetted.

There were three desks in that office and three ladies if I may refer to them as such. During the time of vetting, one of them excused herself to go and have her lunch hence the number of official dropping to just two. We were quite a number in the office but the vetting process wasn't much of a serious task in my opinion as I tried to know what the vetting was about in stretching my neck and trying to make myself comfortable by moving around in that small space.

GHANA REVENUE AUTHORITY

And within a speck of the moment or what my very good friend, Abena Adobea would say, a twinkle of an eye, one of the female official had begun firing applicants with an unacceptable tone. The reason, the applicant didn't fill the forms well. This lady official flurred up and was ranting as if this young guy had caused financial loss to the state in making a simple mistake of not getting what was tagged a landmark of his place of residence. This official who was having lunch I guess in the office was wild on the the applicant's forms, ranting, cancelling just anyhow anywhere she found a mistake on the form and at the same time eating here roasted pona (Yam).

Well soon it was my turn, I thought that was very unfortunate for an official to treat someone who had volunteered to come register for such a state directive. We all know that in this country of ours people don't do such things normally unless there is an ultimatum of a sort and even that one, it has to be the last minute syndrome act of responsibility.

PAY YOUR TAX

With experience from the previous applicant and that lady official, I prepared my mind to face this woman boot for boot if she attempted anything of that on me. Then BOOM, she spotted something and started talking, mine was a mother's maiden name issue. She began her usual rant of you people should read, everything is on the form and so on and so forth. I initially didn't want to give her an ear and decided to play cool with her but she won't just stop talking, so I also raised my voice and asked her, what she meant by that. I also told her I was born to know my mother by the name I had written, so what was her justification of she trying to ridicule me in front of the other people. She hesitated a bit and kept quite. So i turned my head and another lady officer who was also in the same room conducting such service or vetting gave me an eye indicating I keep quite.

So I took the forms and left the office to call my mum to find out what name she had used before my father came to her parents to pay for her (ntri nsa) dowry. I returned and there was this woman heckling another applicant about the forms. This time she was vetting two forms from two students from the University of Ghana who told me later in chat that, they came there voluntarily to get their TIN so that they don't come there again in the situation where they had a job immediately after school. My other colleague who was with me experiencing the behaviour left angry after telling this official his piece of mind. Those two university guys also left without returning the forms again to be ridiculed by that lady officer.

But in all this, there were some nice official there in the same office who, welcomed and smiled to you and would direct you and ask you the needed question to guide and help you fill the forms correctly. After getting the details from my mum I was really waiting to meet this first lady officer again and really tell her some 'paa'. I am sure this second lady saw how puffed up i was, called me cooled me down and asked me if I wanted her to look at my forms and vet it.  I agreed and she was such a sweet young lady. She went through it thoroughly and asked the needed questions in a respectful way that I even regretted having that thought of going to react rudely to the other official.

Well I simply told myself that, if all the personnel here were like this young lady and the other third lady official in the department, I am sure, things would have been very much appreciated and all those who voluntarily came to pick up these Tax Identification Numbers, will come there and leave happy and not be rudely and bullishly embarrassed. Who knows the number of people who might have walked away due to this official's attitude of rudeness?

I am sure this sort of behaviour might have been experienced by you reading this post in one set up or the other whether it being a government institution especially or a private one. The authorities who head such organisations should really check some of these little things that might rip the country of revenue - this with reference to governmental agencies and departments.

DOMESTIC TAX

If we get our acts right, this country will reach the heights that we all yearn for. God Bless our Homeland Ghana!!!

Photo Credit : Ghana Revenue Authority - GRA Logo
Photo Credit : Google

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