The Ghana Revenue Authority (GRA) says it has so far issued 1,090,338 Taxpayer Identification Numbers (TIN).
Although it said the figure still falls way below expectation, the GRA urged persons who are yet to register for the Taxpayer Identification Number (TIN) to take steps to do so, as it begins enforcement of the law.
“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,” said Emmanuel Kofi Nti, Commissioner General Ghana Revenue Authority.
“Consequently, GRA expects the institutions to demand the TIN of their clients before transacting business with them,” he added.
Mr. Nti, who spoke at a media briefing on TIN in Accra, explained that the law seeks to broaden the tax net to capture all potential taxpayers and afford the revenue administration the ability to monitor all transactions entered into by taxpayers.
Effective April 1, 2018, a person without a TIN – an 11-digit unique number given to identify taxpayers and enable GRA to credit them whenever they pay their taxes – cannot open a bank account, file a case in court, acquire a passport or obtain a driver’s licence.
Additionally, persons without the number will not be able to register a vehicle, clear goods in commercial quantities at the ports, or register any title to land or any land-related document.
Other services for which the TIN is needed include registration of a company at the Registrar General’s Department or any District Assembly office; receiving payment from the Controller and Accountant General or a District Assembly in respect of a contract for the supply of any goods or provisions of any services.
He said in accordance with the Revenue Administration Act (RAA) a person shall show the TIN in any claim, declaration, notice, return, statement or other document used for the purpose of a tax law.
According to the Revenue Administration Act, the law applies to state institutions such as the Ghana Revenue Authority, the Controller and Accountant General’s Department and the Lands Commission, among others.
“It therefore means that one cannot transact business with these institutions if one does not have the TIN,” Mr. Nti further said, adding that the GRA has already held a series of meetings with the listed entities.