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Ghanaian citizens abroad should have no difficulty in acquiring their tax identification numbers (TIN number) from wherever they are located all over the world. This short post will furnish you with the necessary steps required for access to a TIN under the taxpayers’ identification numbering system Act 2002, (ACT632).
1 TIN Number from Abroad – Requirements for Individuals
As of April 1, 2021, The Ghana Revenue Authority (GRA) and the Registrar-General’s Department (RGD) in collaboration with the National Identification Authority (NIA) announced that the Ghana card Personal Identification Number (Ghana card PIN) will replace the Taxpayer Identification Number (TIN) of individuals issued by the GRA for tax identification purposes. This change is in line with the Government’s policy on the use of a unique identifier for all transactions where the identification of an individual is required.
- Applicants should visit the Ghana Revenue Authority (GRA) website at gra.gov.gh;
- Download the TIN form to complete and sign it;
- Scan the completed form together with a clear copy of one of the following ID cards;
- A valid passport
- Driver´s license
- Ghana voter card
- National identification card
- Forward the completed TIN form and scanned ID card to the GRA´s contact person: Nana Mensah Otoo (Esq.) (Principal Legal Officer in Charge of Treaties and International Agreements) Via email address: [email protected]
- Upon receipt of the completed documents, the GRA will revert with the relevant TIN number to the applicant.
2 TIN Number Registration – Requirement for Companies
For companies, applicants will need documents such as:
- Certificate of incorporation
- Commencement of Business certificate
- Partnership certificate
- External company letter
3 How much does it cost to obtain a TIN from abroad?
Acquisition of a Tin is free of charge. It is a prerequisite for the discharge of one´s tax obligations, particularly for every person liable to pay tax, or required to withhold tax at source (see Section 4 of the TIN system Act 2002, (Act 632).
4 Why you need a TIN number
For the avoidance of doubt, under section 8 of Act 632, without a TIN one shall not be permitted to do the following:
- To clear any goods in commercial quantities from any ports or factory;
- To register any title to land, interest in Land, or any document affecting land;
- To obtain any tax clearance certificate from the Internal Revenue Service, Customs Excise and Preventive Service or the Value Added Tax Service;
- To obtain a certificate to commence business or a business permit issued by the Registrar-General or a District Assembly;
- 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 services unless that person quotes the TIN issued in respect of that person under the system.”
- TIN is required for the registration of vehicles and the acquisition of passports and driver’s licenses.