Kofi Nti (middle) addressing journalists
The Ghana Revenue Authority (GRA) has begun the enforcement of its Taxpayer Identification Number (TIN) policy in a bid to broaden tax payments.
TIN is an eleven-digit unique number that identifies taxpayers or potential taxpayers which also enables GRA credit them whenever they pay tax.
Commissioner-General of GRA, Emmanuel Kofi Nti, told journalists at a press briefing on Tuesday in Accra that the TIN took effect from April 1, 2018.
According to him, without TIN, the opening of bank accounts, registering of companies and lands, transacting business with manufacturers or opening firms cannot be undertaken.
The Commissioner-General emphasized that “it therefore means that one cannot transact business with these institutions if one does not have the TIN.”
Such transactions, he said, include clearance of goods from ports, registration of land documents with the Lands Commission, obtaining a tax clearance certificate from the GRA, among others.
GRA, Mr. Nti said, has held series of meetings with institutions like banks, the Registrar General’s Department, Lands Commission, among others, to ensure the smooth implementation of the policy.
According to him, “These institutions have been requested to modify their forms to include a field for the provision of TIN. Consequently, GRA expects the institutions mentioned above to demand for the TINs of their clients before transacting business with them.”
“I must emphasize that TIN registration is still ongoing. The Authority will continue to receive, process and register new applications and as such urges all who have not registered to quickly visit any of our offices and get registered.”
“One only needs to pick a registration form from any GRA office, complete and attach the necessary coloured photocopies of the following identifications and submit at no cost to the applicant: drivers’ licence, national identification card, voters’ identification card and passport.”
Revenue Administration Act (RAA), 2016 (Act 915) gives legal backing to the TIN.
The RAA mandates the Commissioner-General of GRA to set up a Taxpayer Identification Numbering System for the purpose of identifying taxpayers and promoting tax compliance.
The policy was first introduced in 2011 and the GRA has since reportedly issued a total of 1,090,338 TINs.
Mr Nti said the RAA provides a list of institutions to which the TIN applies.
The institutions include the Ghana Revenue Authority, Controller and Accountant General’s Department, Registrar General’s Department, Lands Commission, Immigration Service, Passport Office, Driver and Vehicle Licensing Authority, Courts, Ministries, Departments and Agencies, Metropolitan, Municipal and District Assemblies, Government, Sub-divisions of Government and Public institutions not listed, banks, insurance companies and other financial institutions and manufacturing companies, among others.
By Melvin Tarlue