The Embassy of the Republic Ghana in Brasilia wishes to bring to the attention of the Ghanaian Community the under-listed steps required to access Tax Identification Number (TIN) under the Taxpayers Identification System Act 2002, (Act 632):
A. Applicant should visit the Ghana Revenue Authority (GRA) website at gra.gov.gh;
B. Download the TIN form to complete and sign;
C. Scan the completed form together with a clear copy of one of the following ID cards:
- A valid passport
- Driver’s License
- Ghana voter’s card
- National identification card
Forward the completed TIN form and scanned ID card to the GRA Contact person:
Nana Mensah Otoo (ESQ)
(Principal Legal Officer in Charge of Treaties and International Agreements)
Via Email Address nana. email@example.com)
Upon receipt of the completed documents, the GRA will revert with the relevant TIN number to the applicant.
2. For companies, applicants will need documents such as
- Certificate of Incorporation
- Commencement of Business Certificate
- Partnership Certificate
- External Company Letter
3. Acquisition of 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. 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.
5. A TIN is required for the registration of vehicles and acquisition of passports and driver’s license.