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59
60<style>.recentcomments a{display:inline !important;padding:0 !important;margin:0 !important;}</style><meta name="generator" content="Powered by Slider Revolution 6.6.11 - responsive, Mobile-Friendly Slider Plugin for WordPress with comfortable drag and drop interface."/>
61<link rel="icon" href="https://i0.wp.com/gra.gov.gh/wp-content/uploads/2020/09/GRA_secondary_logo_72dpi_BLACK-1-e1599476055410.png?fit=32%2C32&#038;ssl=1" sizes="32x32"/>
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65
66<style id="wp-custom-css">
67/* The Modal (background) */
68.modal {
69  display: none; 
70  position: fixed; 
71  z-index: 2501; 
72  left: 0;
73  top: 0;
74  width: 100%; 
75  height: 100%; 
76  
77  overflow: auto; 
78  background-color: rgb(0,0,0); 
79  background-color: rgba(0,0,0,0.8); 
80  -webkit-animation-name: fadeIn; 
81  -webkit-animation-duration: 0.4s;
82  animation-name: fadeIn;
83  animation-duration: 0.4s;
84
85  /*design*/
86  
87  
88}:after{
89	
90}
91
92/* Modal Content */
93.modal-content {
94  position: fixed;
95  bottom: 0;
96  background-color: #fefefe00;
97 width: 65%;
98    margin-top: 200px;
99    margin-bottom: 100px;
100    margin-left: 400px;
101    margin-right: 380px;
102  -webkit-animation-name: slideIn;
103  -webkit-animation-duration: 0.4s;
104  animation-name: slideIn;
105  animation-duration: 0.4s;
106  
107}
108
109
110
111/* The Close Button */
112.close {
113  color: white;
114  float: right;
115  font-size: 28px;
116  font-weight: bold;
117}
118
119.close:hover,
120.close:focus {
121  color: #000;
122  text-decoration: none;
123  cursor: pointer;
124}
125
126.modal-header {
127  padding: 2px 16px;
128  background-color: #fefefe00;
129  color: black;
130  font-size: x-small;
131
132}
133
134.modal-body {padding: 2px 16px;} .image{
135    max-width: 50%;
136    max-height: 50%;
137    border-radius: 10px;
138	perspective: 100px;
139	 transform: none;   
140   
141	transition:1s
142}
143
144.image:hover{
145	    transform: scale(1.1);
146}
147
148.modal-footer {
149  padding: 2px 16px;
150  background-color: #fefefe00;
151  color: black;
152  font-size: x-small;
153}
154
155/* Add Animation */
156@-webkit-keyframes slideIn {
157  from {bottom: -300px; opacity: 0} 
158  to {bottom: 0; opacity: 1}
159}
160
161@keyframes slideIn {
162  from {bottom: -300px; opacity: 0}
163  to {bottom: 0; opacity: 1}
164}
165
166@-webkit-keyframes fadeIn {
167  from {opacity: 0} 
168  to {opacity: 1}
169}
170
171@keyframes fadeIn {
172  from {opacity: 0} 
173  to {opacity: 1}
174}
175
176
177/*Mobile*/
178@media (max-width: 800px) {
179	.modal-content {
180	 margin-left: 0px;
181     width:100%;
182}
183
184.modal-header {
185    font-size: larger;
186    background-color: #a5a5a500;
187    color:black;
188}
189.modal-footer {
190font-size: larger;
191background-color: #a5a5a500;
192color:black;
193}
194	.modal-body .image{
195    max-width: 100%;
196   
197}
198
199}
200
201
202
203
204.official_ {
205   background:
206     linear-gradient(
207       to left,
208       green 0, 
209       green 33.3%,
210       orange 33.3%, 
211       orange 66.6%, 
212       red 66.6%, 
213       red )bottom no-repeat;
214   background-size:100% 3px ;
215 }
216
217.financity-logo-inner{
218	 margin-top: -42px;
219}
220   
221@media (max-width: 1000px) {
222	.financity-logo-inner{
223	 margin-top: 0px;
224}
225}
226
227.attend {
228  animation: color-change 1s infinite;
229color:#313787;
230	
231}
232
233@keyframes color-change {
234  0% { color: red; }
235  50% { color: blue; }
236  100% { color: red; }
237}
238
239
240
241.this_select {
242  vertical-align: middle;
243  margin: 5px 10px 5px 0;
244  padding: 10px;
245  background-color: #fff;
246  border: none;
247}
248
249
250/* CAUTION: Internet Explorer hackery ahead */
251
252
253.this_select::-ms-expand {
254    display: none; /* Remove default arrow in Internet Explorer 10 and 11 */
255}
256
257/* Target Internet Explorer 9 to undo the custom arrow */
258@media screen and (min-width:0\0) {
259    .this_select {
260        background: none\9;
261        padding: 5px\9;
262    }
263}
264
265 .gdlr-core-pbf-sidebar-content a{
266	
267	text-decoration: underline;
268}
269
270.financity-footer-wrapper a{
271	text-decoration: none;
272	color:#ABABAB;
273}
274
275#com-menu {
276    border-color:#192A56;
277    border-width: thick;
278    border-radius:10px;
279/*     position: fixed; */
280    /*z-index: 10;
281    */z-index:2147483648;
282    right: 0;
283    top: 50%;
284    float: right;
285    width: 20%;
286    background-color: #313787;
287    margin-bottom: 0%;
288    transform: translateX(10%) translateX(-5px);
289    transition: all 0.2s;
290    /*display: none;
291    */
292    -webkit-transform: translateX(0%) translateX(-5px);
293    -moz-transform: translateX(0%) translateX(-5px);
294    -ms-transform: translateX(0%) translateX(-5px);
295    -o-transform: translateX(0%) translateX(-5px);
296}
297
298.financity-blog-info-wrapper .financity-blog-info {
299display: none;
300}
301.financity-body .financity-header-right-button {
302    background-color: #ffdd02;
303}
304.financity-body .financity-header-right-button {
305    margin-top: -42px;
306}
307.financity-body .financity-header-right-button {
308    color: #4c54c4;
309}
310.financity-header-style-bar .financity-logo-right-text { padding-top: 50px; }
311
312#com-menu a {
313    padding: 10px;
314    background-color: inherit;
315    border-bottom-color:rgb(136, 134, 25);
316    display: block;
317    /* background: #333; */
318    color: white;
319    margin-left: 20%;
320    transition: all 0.2s;
321}
322#com-menu:hover{
323
324    transform: translateX(0);
325    -webkit-transform: translateX(0);
326    -moz-transform: translateX(0);
327    -ms-transform: translateX(0);
328    -o-transform: translateX(0);
329}
330#com-menu a:hover{
331background-color: #192A56;
332}
333/* Change navbar styling on small viewports */
334@media (max-width: 991.98px) {
335  #com-menu{
336    display:none;
337}
338
339
340
341}
342
343.container {
344    width: 100%;
345    padding-right: 15px;
346    padding-left: 15px;
347    margin-right: auto;
348    margin-left: auto;
349  }
350  
351  @media (min-width: 576px) {
352    .container {
353      max-width: 540px;
354    }
355  }
356  
357  @media (min-width: 768px) {
358    .container {
359      max-width: 720px;
360    }
361  }
362  
363  @media (min-width: 992px) {
364    .container {
365      max-width: 960px;
366    }
367  }
368  
369  @media (min-width: 1200px) {
370    .container {
371      max-width: 1140px;
372    }
373  }
374  
375  .container-fluid {
376    width: 100%;
377    padding-right: 15px;
378    padding-left: 15px;
379    margin-right: auto;
380    margin-left: auto;
381  }
382  
383  
384  .row {
385    display: -ms-flexbox;
386    display: flex;
387    -ms-flex-wrap: wrap;
388    flex-wrap: wrap;
389    margin-right: -15px;
390    margin-left: -15px;
391  }
392  
393  
394  .col-1, .col-2, .col-3, .col-4, .col-5, .col-6, .col-7, .col-8, .col-9, .col-10, .col-11, .col-12, .col,
395  .col-auto, .col-sm-1, .col-sm-2, .col-sm-3, .col-sm-4, .col-sm-5, .col-sm-6, .col-sm-7, .col-sm-8, .col-sm-9, .col-sm-10, .col-sm-11, .col-sm-12, .col-sm,
396  .col-sm-auto, .col-md-1, .col-md-2, .col-md-3, .col-md-4, .col-md-5, .col-md-6, .col-md-7, .col-md-8, .col-md-9, .col-md-10, .col-md-11, .col-md-12, .col-md,
397  .col-md-auto, .col-lg-1, .col-lg-2, .col-lg-3, .col-lg-4, .col-lg-5, .col-lg-6, .col-lg-7, .col-lg-8, .col-lg-9, .col-lg-10, .col-lg-11, .col-lg-12, .col-lg,
398  .col-lg-auto, .col-xl-1, .col-xl-2, .col-xl-3, .col-xl-4, .col-xl-5, .col-xl-6, .col-xl-7, .col-xl-8, .col-xl-9, .col-xl-10, .col-xl-11, .col-xl-12, .col-xl,
399  .col-xl-auto {
400    position: relative;
401    width: 100%;
402    min-height: 1px;
403    padding-right: 15px;
404    padding-left: 15px;
405  }
406  
407  .col-md-6 {
408      -ms-flex: 0 0 50%;
409      flex: 0 0 50%;
410      max-width: 50%;
411    }
412  
413        .form-control{
414          font-family: 'Roboto', sans-serif;
415  color: #333;
416  font-size: 1.2rem;
417	margin: 0 auto;
418  padding: 1.5rem 2rem;
419  border-radius: 0.2rem;
420  background-color: rgb(255, 255, 255);
421  border: none;
422  min-width: -webkit-fill-available;
423  display: block;
424  border-bottom: 0.3rem solid transparent;
425  transition: all 0.3s;
426          height:10px;
427					width:20vw;
428        }
429        .form-control:hover{
430          border-bottom-color: #313787;
431          border-bottom-width: 2px;
432        }
433  
434        .card{
435          min-width: 50%;
436          max-width: 100%;
437          box-shadow: -1px 9px 25px -12px rgba(0, 0, 0, 0.8);
438border-radius:3px;
439  
440        }
441    
442  
443        .card-body{
444          flex: 1 1 auto;
445      min-height: 1px;
446      padding: 1.25rem;
447  
448  
449        }
450        .card-header {
451      padding: .75rem 1.25rem;
452      margin-bottom: 0;
453      background-color:#112349;
454      border-bottom: 1px solid rgba(0,0,0,.125);
455border-radius:3px;
456        }
457  
458    .btn {
459      display: inline-block;
460      font-weight: 400;
461      color: #212529;
462      text-align: center;
463      vertical-align: middle;
464      cursor: pointer;
465      -webkit-user-select: none;
466      -moz-user-select: none;
467      -ms-user-select: none;
468      user-select: none;
469      background-color: transparent;
470      border: 1px solid transparent;
471      padding: .375rem .75rem;
472      
473      font-size: 1rem;
474      line-height: 1.5;
475      border-radius: .25rem;
476      transition: color .15s ease-in-out,background-color .15s ease-in-out,border-color .15s ease-in-out,box-shadow .15s ease-in-out;
477      position: relative;
478      /* float:right; */
479    }
480  .btn:hover{
481      background-color: #313787;
482      border-color: #12142b;
483      
484  }    
485  .btn-group-lg>.btn, .btn-lg {
486      padding: .5rem 1rem;
487      font-size: 1.25rem;
488      line-height: 1.5;
489      border-radius: .3rem;
490  }
491  .btn-info {
492      color: #fff;
493      background-color: #17a2b8;
494      border-color: #17a2b8;
495  }
496.btn-success {
497      color: #fff;
498      background-color: #22CB5C;
499      border-color: #6EC72D;
500  }
501.btn-primary{
502	    background-color: #ffdd02;
503    /* border-color: black; */
504    border-width: medium;
505    color: #ffffff;
506	
507}
508-btn-primary:hover{
509	    background-color: #ffffff;
510    /* border-color: black; */
511    border-width: medium;
512    color: #ffdd02;
513}
514  .btn-block {
515    display: block;
516    width: 100%;
517  }
518  
519  .btn-block + .btn-block {
520    margin-top: 0.5rem;
521  }
522  
523  input[type="submit"].btn-block,
524  input[type="reset"].btn-block,
525  input[type="button"].btn-block {
526    width: 100%;
527  }
528
529/* Table Styles */
530
531.table-wrapper{
532max-width:100%;
533    margin: 10px 0px 70px;
534    box-shadow: 0px 35px 50px rgba( 0, 0, 0, 0.2 );
535overflow-x:auto;
536overflow-y:auto;
537height:100%;
538}
539
540.table-wrapper:hover .fl-table tr:nth-child(even){
541background: url("https://gra.gov.gh/wp-content/uploads/2021/04/giphy-3.gif") no-repeat ;
542   
543	 background-size: 10% 50px;
544
545   
546}
547
548.fl-table {
549    border-radius: 5px;
550    font-size: 12px;
551    font-weight: normal;
552    border: none;
553    border-collapse: collapse;
554    width: 100%;
555    max-width: 100%;
556    white-space: nowrap;
557    background-color: white;
558	transition: 0.5s;
559}
560
561.fl-table td, .fl-table th {
562    text-align:center;
563    margin:1px;
564		max-width:800px; 
565/* 		text-overflow: ellipsis; */
566		word-wrap:break-all;
567}
568
569.fl-table td {
570    border-right: 1px solid #f8f8f8;
571	box-sizing: border-box;
572        overflow-x: hidden;
573        overflow-y: auto;
574/*         width: 120px; */
575        font-size: 14px;
576/*         text-overflow: auto-flow; */
577	 
578
579}
580
581.fl-table thead th {
582    color: #ffffff;
583    background: #487EB0;
584	  padding-right: 10px;
585}
586
587
588.fl-table thead th:nth-child(odd) {
589    color: #ffffff;
590    background: #30336B;
591}
592
593.fl-table tr:nth-child(even) {
594    background: #EAF0F1;
595}
596
597
598
599/* Responsive */
600
601@media (max-width: 767px) {
602	.financity-logo-inner{
603	 margin-top: 0px;
604}
605    .fl-table {
606        display: block;
607        width: 100%;
608			overflow:auto;
609    }
610    .table-wrapper:before{
611        content: "Scroll horizontally >";
612        display: block;
613        text-align: right;
614        font-size: 11px;
615        color: white;
616        padding: 0 0 10px;
617    }
618    .fl-table thead, .fl-table tbody, .fl-table thead th {
619        display: block;
620    }
621    .fl-table thead th:last-child{
622        border-bottom: none;
623    }
624    .fl-table thead {
625        float: left;
626    }
627    .fl-table tbody {
628        width: auto;
629        position: relative;
630        overflow-x: scroll;
631    }
632    .fl-table td, .fl-table th {
633        padding: 20px .625em .625em .625em;
634        height: 60px;
635        vertical-align: middle;
636        box-sizing: border-box;
637        overflow-x: hidden;
638        overflow-y: auto;
639        width: 120px;
640        font-size: 14px;
641        text-overflow: ellipsis;
642    }
643    .fl-table thead th {
644        text-align: left;
645        border-bottom: 1px solid #f7f7f9;
646/* 			width:auto; */
647    }
648    .fl-table tbody tr {
649        display: table-cell;
650    }
651    .fl-table tbody tr:nth-child(odd) {
652        background: none;
653    }
654    .fl-table tr:nth-child(even) {
655        background: transparent;
656    }
657    .fl-table tr td:nth-child(odd) {
658        background: #F8F8F8;
659        border-right: 1px solid #E6E4E4;
660    }
661    .fl-table tr td:nth-child(even) {
662        border-right: 1px solid #E6E4E4;
663    }
664    .fl-table tbody td {
665        display: block;
666        text-align: left;
667			word-break:break-all;
668    }
669}
670
671 td, th {
672    text-align: left;
673/*     padding-right: 8px; */
674		max-width:100px; 
675		word-wrap:break-word;
676}
677
678
679tr:hover {background-color:#f5f5f5;
680width:10px;
681height:50px;
682}/* Remove meta data */
683.gdlr-core-blog-info-date +.gdlr-core-blog-info-author { display: none; }
684  
685.sf-mega-section-inner .sub-menu .menu-item ul{
686	margin-left:50px;
687}
688  
689  @media (min-width: 576px){
690  .col-sm-6 {
691      -ms-flex: 0 0 50%;
692      flex: 0 0 50%;
693      max-width: 50%;
694  }
695  }
696
697</style>
698<link rel='stylesheet' id='rs-plugin-settings-css' href='https://gra.gov.gh/wp-content/plugins/revslider/public/assets/css/A.rs6.css,qver=6.6.11.pagespeed.cf.iOcPwT6CZs.css' media='all'/>
699<style id="rs-plugin-settings-inline-css">
700#rs-demo-id {}
701/*# sourceURL=rs-plugin-settings-inline-css */
702</style>
703
704</head>
705
706
707<body class="wp-singular page-template-default page page-id-7810 page-child parent-pageid-5937 wp-theme-financity gdlr-core-body financity-body financity-body-front financity-full  financity-with-sticky-navigation gdlr-core-link-to-lightbox">
708<div class="financity-mobile-header-wrap"><div class="financity-mobile-header financity-header-background financity-style-slide" id="financity-mobile-header"><div class="financity-mobile-header-container financity-container"><div class="financity-logo  financity-item-pdlr"><div class="financity-logo-inner"><a href="https://gra.gov.gh/"><img src="https://gra.gov.gh/wp-content/uploads/2021/04/GRA_primary-logo_72dpi_RGB_REV.png" alt=""/></a></div></div><div class="financity-mobile-menu-right"><div class="financity-main-menu-search" id="financity-mobile-top-search"><i class="fa fa-search"></i></div><div class="financity-top-search-wrap">
709	<div class="financity-top-search-close"></div>
710
711	<div class="financity-top-search-row">
712		<div class="financity-top-search-cell">
713			<form role="search" method="get" class="search-form" action="https://gra.gov.gh/">
714	<input type="text" class="search-field financity-title-font" placeholder="Search..." value="" name="s">
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722</div>
723<div class="financity-mobile-menu"><a class="financity-mm-menu-button financity-mobile-menu-button financity-mobile-button-hamburger" href="#financity-mobile-menu"><span></span></a><div class="financity-mm-menu-wrap financity-navigation-font" id="financity-mobile-menu" data-sli
723de="right"><ul id="menu-main-navigation" class="m-menu"><li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-5122"><a href="https://gra.gov.gh/">Home</a></li>
724<li class="menu-item menu-item-type-post_type menu-item-object-page current-page-ancestor current-menu-ancestor current-page-parent current_page_ancestor menu-item-has-children menu-item-5968"><a href="https://gra.gov.gh/domestic-tax/">Domestic Tax</a>
725<ul class="sub-menu">
726	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-10747"><a href="https://gra.gov.gh/file-and-pay-taxes/">Links to Register, File and Pay Taxes</a>
727	<ul class="sub-menu">
728		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13193"><a href="https://gra.gov.gh/domestic-tax/tax-registration/">Tax Registration</a></li>
729		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-11484"><a href="https://gra.gov.gh/file-and-pay-taxes/e-commerce/">E-Commerce</a>
730		<ul class="sub-menu">
731			<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-11485"><a href="https://digireg.gra.gov.gh">Digital Services Registration for Non-Resident</a></li>
732			<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-11486"><a href="https://taxpayersportal.com">E-Commerce Filing</a></li>
733		</ul>
734</li>
735		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10738"><a href="https://taxpayersportal.com/">Corporate Income Tax</a></li>
736		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10737"><a href="https://taxpayersportal.com/">Personal Income Tax</a></li>
737		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10731"><a href="https://taxpayersportal.com/">VAT &#8211; Standard Rate (15%)</a></li>
738		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10735"><a href="https://taxpayersportal.com/">NHIL/GETFund</a></li>
739		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10733"><a href="https://taxpayersportal.com/">VAT &#8211; Flat Rate (3%)</a></li>
740		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10761"><a href="https://taxpayersportal.com/">Communication Service Tax</a></li>
741		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10739"><a href="https://taxpayersportal.com/">Direct Payment</a></li>
742		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10728"><a href="https://www.ghana.gov.gh/gra/pay/?mda_application_srvrtid=156ae5f885">Existing Tax Filed</a></li>
743	</ul>
744</li>
745	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7733"><a href="#">Taxpayer Segments</a>
746	<ul class="sub-menu">
747		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6111"><a href="https://gra.gov.gh/domestic-tax/large-taxpayer-office/">Large Taxpayer Office</a></li>
748		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-9183"><a href="https://gra.gov.gh/domestic-tax/area-offices/">Area Offices</a></li>
749		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6119"><a href="https://gra.gov.gh/domestic-tax/tax-service-centres/">Taxpayer Service Centres</a></li>
750		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13053"><a href="https://gra.gov.gh/domestic-tax/taxpayer-segments/all-gra-offices/">All GRA Offices</a></li>
751	</ul>
752</li>
753	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-6125"><a href="#">Individual Tax Types</a>
754	<ul class="sub-menu">
755		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13948"><a href="https://gra.gov.gh/domestic-tax/tax-types/individual/modified-taxation-scheme/">Modified Taxation Scheme</a></li>
756		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6200"><a href="https://gra.gov.gh/domestic-tax/tax-types/paye/">Pay As You Earn (PAYE)</a></li>
757		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6201"><a href="https://gra.gov.gh/domestic-tax/personal-income-tax/">Personal Income Tax (PIT)</a></li>
758		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6203"><a href="https://gra.gov.gh/domestic-tax/tax-types/vehicle-income-tax/">Vehicle Income Tax (VIT)</a></li>
759		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6193"><a href="https://gra.gov.gh/domestic-tax/tax-types/rent-income-tax/">Rent Income Tax</a></li>
760		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6202"><a href="https://gra.gov.gh/domestic-tax/tax-types/tax-stamp/">Tax Stamp</a></li>
761		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6205"><a href="https://gra.gov.gh/domestic-tax/tax-types/gift-tax/">Gift Tax</a></li>
762		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6206"><a href="https://gra.gov.gh/domestic-tax/tax-types/capital-gains-tax/">Capital Gains Tax</a></li>
763		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-9185"><a href="https://gra.gov.gh/domestic-tax/tax-types/stamp-duty/">Stamp Duty</a></li>
764		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6204"><a href="https://gra.gov.gh/domestic-tax/tax-types/income-tax-exemptions/">Income Tax Exemptions</a></li>
765	</ul>
766</li>
767	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-6126"><a href="#">Business Tax Types</a>
768	<ul class="sub-menu">
769		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13956"><a href="https://gra.gov.gh/domestic-tax/tax-types/business/sustained-national-tax-education/">Sustained National Tax Education</a></li>
770		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-8597"><a href="#">Value Added Tax</a>
771		<ul class="sub-menu">
772			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14106"><a href="https://gra.gov.gh/domestic-tax/tax-types/vat/">VAT</a></li>
773			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12999"><a href="https://gra.gov.gh/domestic-tax/tax-types/upfront-payment/">Upfront Payment</a></li>
774			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8041"><a href="https://gra.gov.gh/domestic-tax/tax-types/vat-withholding/">VAT Withholding</a></li>
775			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6235"><a href="https://gra.gov.gh/domestic-tax/tax-types/retail-scheme/">Retail Scheme</a></li>
776			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6234"><a href="https://gra.gov.gh/domestic-tax/tax-types/vat-on-imports-and-exports/">VAT on Imports and Exports</a></li>
777			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6233"><a href="https://gra.gov.gh/domestic-tax/tax-types/vat-exemptions/">VAT Exemptions</a></li>
778		</ul>
779</li>
780		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6209"><a href="https://gra.gov.gh/domestic-tax/tax-types/corporate-income-tax/">Corporate Income Tax (CIT)</a></li>
781		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6199"><a href="https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/">Withholding Tax (WHT)</a></li>
782		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5973"><a href="https://gra.gov.gh/domestic-tax/tax-types/rent-tax/">Rent Tax</a></li>
783		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5969"><a href="https://gra.gov.gh/domestic-tax/tax-types/communication-service-tax/">Communications Service Tax (CST)</a></li>
784		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6882"><a href="https://gra.gov.gh/domestic-tax/tax-types/excise-tax/">
784Excise Tax Stamp</a></li>
785		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8734"><a href="https://gra.gov.gh/domestic-tax/tax-types/excise-duty/">Excise Duty</a></li>
786		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-9147"><a href="https://gra.gov.gh/domestic-tax/tax-types/stamp-duty/">Stamp Duty</a></li>
787		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6217"><a href="https://gra.gov.gh/domestic-tax/tax-types/mineral-royalties-tax/">Mineral Royalties Tax</a></li>
788		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6216"><a href="https://gra.gov.gh/domestic-tax/tax-types/tax-exemptions-for-businesses/">Business Tax Exemptions</a></li>
789	</ul>
790</li>
791	<li class="menu-item menu-item-type-custom menu-item-object-custom current-menu-ancestor current-menu-parent menu-item-has-children menu-item-6127"><a href="#">Other Tax Info</a>
792	<ul class="sub-menu">
793		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13446"><a href="#">Exchange of Information</a>
794		<ul class="sub-menu">
795			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12924"><a href="https://gra.gov.gh/domestic-tax/other-tax-information/exchange-of-information/">Exchange of Information</a></li>
796			<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-13937"><a href="https://gra.gov.gh/common-reporting-standard-crs-guide-for-reporting-financial-insitutions-faq-eoi-crs-faq/">EOI CRS FAQ</a></li>
797			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13452"><a href="https://gra.gov.gh/domestic-tax/other-tax-information/special-voluntary-disclosure-program/">Special Voluntary Disclosure Program</a></li>
798			<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-13447"><a href="https://gra.gov.gh/double-taxation-agreements/">Double Taxation Agreements</a></li>
799		</ul>
800</li>
801		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6935"><a href="https://gra.gov.gh/domestic-tax/personal-tax-relief/">Personal Tax Relief</a></li>
802		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-11358"><a href="https://gra.gov.gh/domestic-tax/returns/">Returns</a></li>
803		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6254"><a href="https://gra.gov.gh/domestic-tax/taxpayer-rights-and-obligations/">Taxpayer Rights and Obligations</a></li>
804		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6251"><a href="https://gra.gov.gh/domestic-tax/refunds/">Refunds</a></li>
805		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-11364"><a href="https://gra.gov.gh/domestic-tax/capital-allowance/">Capital Allowance</a></li>
806		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6252"><a href="https://gra.gov.gh/domestic-tax/tax-offences-and-penalties/">Tax Offences and Penalties</a></li>
807		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-11340"><a href="https://gra.gov.gh/domestic-tax/tax-clearance-certificate/">Tax Clearance Certificate</a></li>
808		<li class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-7810 current_page_item menu-item-7817"><a href="https://gra.gov.gh/domestic-tax/transfer-pricing/" aria-current="page">Transfer Pricing</a></li>
809		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7699"><a href="https://gra.gov.gh/acts/">Acts</a></li>
810		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7698"><a href="https://gra.gov.gh/practice-notes/">Practice Notes and Guidelines</a></li>
811		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6250"><a href="https://gra.gov.gh/domestic-tax/other-tax-information/tax-terminologies/">Tax Terminology</a></li>
812		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13072">
812<a href="https://gra.gov.gh/domestic-tax/other-tax-information/growth-and-sustainability-levy/">Growth And Sustainability Levy</a></li>
813	</ul>
814</li>
815</ul>
816</li>
817<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-6309"><a href="https://gra.gov.gh/customs/">Customs</a>
818<ul class="sub-menu">
819	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-10754"><a href="#">Pay Your Duty</a>
820	<ul class="sub-menu">
821		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10755"><a href="https://www.ghana.gov.gh/customs/?mda_application_srvrtid=8fa70b2c39">Customs Declaration</a></li>
822	</ul>
823</li>
824	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7990"><a href="#">Customs Code</a>
825	<ul class="sub-menu">
826		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8748"><a href="https://gra.gov.gh/customs/icums/">Integrated Customs Management System (ICUMS)</a></li>
827		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7861"><a href="https://gra.gov.gh/customs/hs_code/">Harmonized System Code</a></li>
828	</ul>
829</li>
830	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7961"><a href="#">Customs Procedure</a>
831	<ul class="sub-menu">
832		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-8197"><a href="#">Importers</a>
833		<ul class="sub-menu">
834			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7908"><a href="https://gra.gov.gh/customs/import-procedures/">Import Procedures</a></li>
835			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7905"><a href="https://gra.gov.gh/customs/vehicle-importation/">Vehicle Importation</a></li>
836			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7904"><a href="https://gra.gov.gh/customs/import-duty-refund/">Import Duty Refund</a></li>
837			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7907"><a href="https://gra.gov.gh/customs/importing-through-the-post-office/">Importing through the Post Office</a></li>
838			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7903"><a href="https://gra.gov.gh/customs/import-prohibitions-and-restrictions/">Import Prohibitions and Restrictions</a></li>
839			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7902"><a href="https://gra.gov.gh/customs/customs-tariffs-and-levies/">Customs Tariffs and Levies</a></li>
840		</ul>
841</li>
842		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-8196"><a href="#">Exporters</a>
843		<ul class="sub-menu">
844			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8209"><a href="https://gra.gov.gh/customs/export-procedures/">Export Procedures</a></li>
845			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8206"><a href="https://gra.gov.gh/customs/export-restrictions-and-prohibitions/">Export Prohibitions and Restrictions</a></li>
846		</ul>
847</li>
848		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7859"><a href="https://gra.gov.gh/customs/passengers-obligations-at-customs/">Passengers’ Obligations at Customs</a></li>
849		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7995"><a href="#">Suspense Regimes</a>
850		<ul class="sub-menu">
851			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7968"><a href="https://gra.gov.gh/customs/customs-warehousing/">Customs Warehousing</a></li>
852			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7967"><a href="https://gra.gov.gh/customs/transit-unit/">Transit Unit</a></li>
853			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7966"><a href="https://gra.gov.gh/customs/free-zones/">Free Zones</a></li>
854			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7965">
854<a href="https://gra.gov.gh/customs/temporal-importation/">Temporary Admission/Importation</a></li>
855		</ul>
856</li>
857	</ul>
858</li>
859	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-14157"><a href="#">Advance Ruling</a>
860	<ul class="sub-menu">
861		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14194"><a href="https://gra.gov.gh/guidance-on-advance-rulings/">Guidance on Advance Rulings</a></li>
862		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-14159"><a href="https://gra.gov.gh/wp-content/uploads/2026/03/Advance-Ruling-Instructions-for-Completion-of-the-Classification-Application-Form.pdf">Instructions for Completion of the Classification Application Form.</a></li>
863		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-14624"><a href="https://gra.gov.gh/wp-content/uploads/2026/08/Ghana-Application-Form-Classification-12-12-25.docx">Ghana Application Form Classification 12-12-25</a></li>
864		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-14163"><a href="https://gra.gov.gh/wp-content/uploads/2026/03/Advance-Ruling-Instructions-on-the-Completion-of-the-Origin-Application-Form.pdf">Advance Ruling Instructions on the Completion of the Origin Application Form.</a></li>
865		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-14623"><a href="https://gra.gov.gh/wp-content/uploads/2026/08/Ghana-Application-Form-Origin-12-12-25.docx">Ghana Application Form Origin 12-12-25</a></li>
866	</ul>
867</li>
868	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7960"><a href="#">Other Customs Information</a>
869	<ul class="sub-menu">
870		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8328"><a href="https://gra.gov.gh/customs/customs-agents/">Customs Agents</a></li>
871		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7948"><a href="https://gra.gov.gh/customs/customs-collections/">Customs Collections</a></li>
872		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7994"><a href="#">Port Operations</a>
873		<ul class="sub-menu">
874			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7955"><a href="https://gra.gov.gh/customs/customs-laboratory/">Customs Laboratory</a></li>
875			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7950"><a href="https://gra.gov.gh/customs/customs-technical-service-bureau/">Customs Technical Service Bureau</a></li>
876		</ul>
877</li>
878		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7882"><a href="https://gra.gov.gh/customs/preventive/">Preventive</a></li>
879		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8217"><a href="https://gra.gov.gh/customs/post-clearance-audit/">Post Clearance Audit</a></li>
880	</ul>
881</li>
882</ul>
883</li>
884<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-6412"><a href="https://gra.gov.gh/tin/">TIN</a>
885<ul class="sub-menu">
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963	<ul class="sub-menu">
964		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13882"><a href="https://gra.gov.gh/vat-on-supply-on-immovable-property/">VAT on Supply of Immovable Property</a></li>
965		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13889"><a href="https://gra.gov.gh/vat-on-non-life-insurance/">VAT on Non-Life Insurance</a></li>
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969	<ul class="sub-menu">
970		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14189"><a href="https://gra.gov.gh/advance-ruling-faqs/">Advance Ruling FAQ&#8217;s</a></li>
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976		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14269"><a href="https://gra.gov.gh/itas-faqs/">ITAS FAQs</a></li>
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978		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13308"><a href="https://gra.gov.gh/special-voluntary-disclosure-programme/">Special Voluntary Disclosure Programme</a></li>
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980		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6341"><a href="https://gra.gov.gh/tin/tin-faq/">TIN FAQs</a></li>
981		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12169"><a href="https://gra.gov.gh/elevy-faq/">E-Levy</a></li>
982		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12052"><a href="https://gra.gov.gh/taxpayers-portal-app/">Taxpayers’ Portal &#038; App</a></li>
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994<i class="icon_pin" style="font-size: 17px ;color: #3740b0 ;margin-right: 10px ;"></i> <a href="/contact/">See TSC offices and Area offices</a> 
995</span></span></span>
996</div><div class="financity-top-bar-right financity-item-pdlr"><div class="financity-top-bar-right-text"><i class="" style="font-size: 17px ;color: #3740b0 ;margin-left: 20px ;margin-right: 10px ;"></i><a href="/about-us/">About Us</a>    <a href="/contact/">Contact Us</a>    <a href="/careers/">Careers</a></div><span class="financity-top-bar-divider financity-left-margin"></span><div class="financity-top-bar-right-social"><a href="https://www.facebook.com/GhanaRevenue/" target="_blank" class="financity-top-bar-social-icon" title="facebook"><i class="fa fa-facebook"></i></a><a href="https://g.page/r/CeOCVKWFUI_mEAE" target="_blank" class="financity-top-bar-social-icon" title="google-plus"><i class="fa fa-google-plus"></i></a><a href="https://gh.linkedin.com/company/ghana-revenue-authority-official" target="_blank" class="financity-top-bar-social-icon" title="linkedin"><i class="fa fa-linkedin"></i></a><a href="http://x.com/GhanaRevenue" target="_blank" class="financity-top-bar-social-icon" title="twitter"><i class="fa fa-twitter"></i></a><a href="https://www.youtube.com/channel/UCNZPyVb03xt4a3O6D2oHA2g" target="_blank" class="financity-top-bar-social-icon" title="youtube"><i class="fa fa-youtube"></i></a><a href="https://www.instagram.com/ghanarevenue/?hl=en" target="_blank" class="financity-top-bar-social-icon" title="instagram"><i class="fa fa-instagram"></i></a><a href="https://www.snapchat.com/add/ghanarevenue?sender_web_id=306e354b-0927-44ca-85ad-2684d3775f8b&#038;device_type=desktop&#038;is_copy_url=true" target="_blank" class="financity-top-bar-social-icon" title="snapchat"><i class="fa fa-snapchat-ghost"></i></a></div></div></div></div>	
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1003
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1009<ul class="sub-menu">
1010	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-10747" data-size="12"><a href="https://gra.gov.gh/file-and-pay-taxes/" class="sf-with-ul-pre">Links to Register, File and Pay Taxes</a>
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1012		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13193"><a href="https://gra.gov.gh/domestic-tax/tax-registration/">Tax Registration</a></li>
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1014		<ul class="sub-menu">
1015			<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-11485"><a href="https://digireg.gra.gov.gh">Digital Services Registration for Non-Resident</a></li>
1016			<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-11486"><a href="https://taxpayersportal.com">E-Commerce Filing</a></li>
1017		</ul>
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1019		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10738"><a href="https://taxpayersportal.com/">Corporate Income Tax</a></li>
1020		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10737"><a href="https://taxpayersportal.com/">Personal Income Tax</a></li>
1021		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10731"><a href="https://taxpayersportal.com/">VAT &#8211; Standard Rate (15%)</a></li>
1022		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10735"><a href="https://taxpayersportal.com/">NHIL/GETFund</a></li>
1023		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10733"><a href="https://taxpayersportal.com/">VAT &#8211; Flat Rate (3%)</a></li>
1024		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10761"><a href="https://taxpayersportal.com/">Communication Service Tax</a></li>
1025		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10739"><a href="https://taxpayersportal.com/">Direct Payment</a></li>
1026		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10728"><a href="https://www.ghana.gov.gh/gra/pay/?mda_application_srvrtid=156ae5f885">Existing Tax Filed</a></li>
1027	</ul>
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1029	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7733" data-size="12"><a href="#" class="sf-with-ul-pre">Taxpayer Segments</a>
1030	<ul class="sub-menu">
1031		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6111"><a href="https://gra.gov.gh/domestic-tax/large-taxpayer-office/">Large Taxpayer Office</a></li>
1032		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-9183"><a href="https://gra.gov.gh/domestic-tax/area-offices/">Area Offices</a></li>
1033		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6119"><a href="https://gra.gov.gh/domestic-tax/tax-service-centres/">Taxpayer Service Centres</a></li>
1034		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13053"><a href="https://gra.gov.gh/domestic-tax/taxpayer-segments/all-gra-offices/">All GRA Offices</a></li>
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1037	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-6125" data-size="12"><a href="#" class="sf-with-ul-pre">Individual Tax Types</a>
1038	<ul class="sub-menu">
1039		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13948"><a href="https://gra.gov.gh/domestic-tax/tax-types/individual/modified-taxation-scheme/">Modified Taxation Scheme</a></li>
1040		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6200"><a href="https://gra.gov.gh/domestic-tax/tax-types/paye/">Pay As You Earn (PAYE)</a></li>
1041		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6201"><a href="https://gra.gov.gh/domestic-tax/personal-income-tax/">Personal Income Tax (PIT)</a></li>
1042		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6203"><a href="https://gra.gov.gh/domestic-tax/tax-types/vehicle-income-tax/">Vehicle Income Tax (VIT)</a></li>
1043		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6193"><a href="https://gra.gov.gh/domestic-tax/tax-types/rent-income-tax/">Rent Income Tax</a></li>
1044		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6202"><a href="https://gra.gov.gh/domestic-tax/tax-types/tax-stamp/">Tax Stamp</a></li>
1045		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6205"><a href="https://gra.gov.gh/domestic-tax/tax-types/gift-tax/">Gift Tax</a></li>
1046		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6206"><a href="https://gra.gov.gh/domestic-tax/tax-types/capital-gains-tax/">Capital Gains Tax</a></li>
1047		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-9185"><a href="https://gra.gov.gh/domestic-tax/tax-types/stamp-duty/">Stamp Duty</a></li>
1048		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6204"><a href="https://gra.gov.gh/domestic-tax/tax-types/income-tax-exemptions/">Income Tax Exemptions</a></li>
1049	</ul>
1050</li>
1051	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-6126" data-size="12"><a href="#" class="sf-with-ul-pre">Business Tax Types</a>
1052	<ul class="sub-menu">
1053		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13956"><a href="https://gra.gov.gh/domestic-tax/tax-types/business/sustained-national-tax-education/">Sustained National Tax Education</a></li>
1054		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-8597"><a href="#" class="sf-with-ul-pre">Value Added Tax</a>
1055		<ul class="sub-menu">
1056			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14106"><a href="https://gra.gov.gh/domestic-tax/tax-types/vat/">VAT</a></li>
1057			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12999"><a href="https://gra.gov.gh/domestic-tax/tax-types/upfront-payment/">Upfront Payment</a></li>
1058			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8041"><a href="https://gra.gov.gh/domestic-tax/tax-types/vat-withholding/">VAT Withholding</a></li>
1059			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6235"><a href="https://gra.gov.gh/domestic-tax/tax-types/retail-scheme/">Retail Scheme</a></li>
1060			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6234"><a href="https://gra.gov.gh/domestic-tax/tax-types/vat-on-imports-and-exports/">VAT on Imports and Exports</a></li>
1061			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6233"><a href="https://gra.gov.gh/domestic-tax/tax-types/vat-exemptions/">VAT Exemptions</a></li>
1062		</ul>
1063</li>
1064		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6209"><a href="https://gra.gov.gh/domestic-tax/tax-types/corporate-income-tax/">Corporate Income Tax (CIT)</a></li>
1065		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6199"><a href="https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/">Withholding Tax (WHT)</a></li>
1066		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5973"><a href="https://gra.gov.gh/domestic-tax/tax-types/rent-tax/">Rent Tax</a></li>
1067		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5969"><a href="https://gra.gov.gh/domestic-tax/tax-types/communication-service-tax/">Communications Service Tax (CST)</a></li>
1068		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6882"><a href="https://gra.gov.gh/domestic-tax/tax-types/excise-tax/">
1068Excise Tax Stamp</a></li>
1069		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8734"><a href="https://gra.gov.gh/domestic-tax/tax-types/excise-duty/">Excise Duty</a></li>
1070		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-9147"><a href="https://gra.gov.gh/domestic-tax/tax-types/stamp-duty/">Stamp Duty</a></li>
1071		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6217"><a href="https://gra.gov.gh/domestic-tax/tax-types/mineral-royalties-tax/">Mineral Royalties Tax</a></li>
1072		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6216"><a href="https://gra.gov.gh/domestic-tax/tax-types/tax-exemptions-for-businesses/">Business Tax Exemptions</a></li>
1073	</ul>
1074</li>
1075	<li class="menu-item menu-item-type-custom menu-item-object-custom current-menu-ancestor current-menu-parent menu-item-has-children menu-item-6127" data-size="12"><a href="#" class="sf-with-ul-pre">Other Tax Info</a>
1076	<ul class="sub-menu">
1077		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13446"><a href="#" class="sf-with-ul-pre">Exchange of Information</a>
1078		<ul class="sub-menu">
1079			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12924"><a href="https://gra.gov.gh/domestic-tax/other-tax-information/exchange-of-information/">Exchange of Information</a></li>
1080			<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-13937"><a href="https://gra.gov.gh/common-reporting-standard-crs-guide-for-reporting-financial-insitutions-faq-eoi-crs-faq/">EOI CRS FAQ</a></li>
1081			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13452"><a href="https://gra.gov.gh/domestic-tax/other-tax-information/special-voluntary-disclosure-program/">Special Voluntary Disclosure Program</a></li>
1082			<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-13447"><a href="https://gra.gov.gh/double-taxation-agreements/">Double Taxation Agreements</a></li>
1083		</ul>
1084</li>
1085		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6935"><a href="https://gra.gov.gh/domestic-tax/personal-tax-relief/">Personal Tax Relief</a></li>
1086		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-11358"><a href="https://gra.gov.gh/domestic-tax/returns/">Returns</a></li>
1087		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6254"><a href="https://gra.gov.gh/domestic-tax/taxpayer-rights-and-obligations/">Taxpayer Rights and Obligations</a></li>
1088		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6251"><a href="https://gra.gov.gh/domestic-tax/refunds/">Refunds</a></li>
1089		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-11364"><a href="https://gra.gov.gh/domestic-tax/capital-allowance/">Capital Allowance</a></li>
1090		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6252"><a href="https://gra.gov.gh/domestic-tax/tax-offences-and-penalties/">Tax Offences and Penalties</a></li>
1091		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-11340"><a href="https://gra.gov.gh/domestic-tax/tax-clearance-certificate/">Tax Clearance Certificate</a></li>
1092		<li class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-7810 current_page_item menu-item-7817"><a href="https://gra.gov.gh/domestic-tax/transfer-pricing/">Transfer Pricing</a></li>
1093		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7699"><a href="https://gra.gov.gh/acts/">Acts</a></li>
1094		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7698"><a href="https://gra.gov.gh/practice-notes/">Practice Notes and Guidelines</a></li>
1095		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6250"><a href="https://gra.gov.gh/domestic-tax/other-tax-information/tax-terminologies/">Tax Terminology</a></li>
1096		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13072">
1096<a href="https://gra.gov.gh/domestic-tax/other-tax-information/growth-and-sustainability-levy/">Growth And Sustainability Levy</a></li>
1097	</ul>
1098</li>
1099</ul>
1100</div></li>
1101<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-6309 financity-normal-menu"><a href="https://gra.gov.gh/customs/" class="sf-with-ul-pre">Customs</a>
1102<ul class="sub-menu">
1103	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-10754" data-size="15"><a href="#" class="sf-with-ul-pre">Pay Your Duty</a>
1104	<ul class="sub-menu">
1105		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10755"><a href="https://www.ghana.gov.gh/customs/?mda_application_srvrtid=8fa70b2c39">Customs Declaration</a></li>
1106	</ul>
1107</li>
1108	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7990" data-size="60"><a href="#" class="sf-with-ul-pre">Customs Code</a>
1109	<ul class="sub-menu">
1110		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8748"><a href="https://gra.gov.gh/customs/icums/">Integrated Customs Management System (ICUMS)</a></li>
1111		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7861"><a href="https://gra.gov.gh/customs/hs_code/">Harmonized System Code</a></li>
1112	</ul>
1113</li>
1114	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7961" data-size="60"><a href="#" class="sf-with-ul-pre">Customs Procedure</a>
1115	<ul class="sub-menu">
1116		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-8197"><a href="#" class="sf-with-ul-pre">Importers</a>
1117		<ul class="sub-menu">
1118			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7908"><a href="https://gra.gov.gh/customs/import-procedures/">Import Procedures</a></li>
1119			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7905"><a href="https://gra.gov.gh/customs/vehicle-importation/">Vehicle Importation</a></li>
1120			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7904"><a href="https://gra.gov.gh/customs/import-duty-refund/">Import Duty Refund</a></li>
1121			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7907"><a href="https://gra.gov.gh/customs/importing-through-the-post-office/">Importing through the Post Office</a></li>
1122			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7903"><a href="https://gra.gov.gh/customs/import-prohibitions-and-restrictions/">Import Prohibitions and Restrictions</a></li>
1123			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7902"><a href="https://gra.gov.gh/customs/customs-tariffs-and-levies/">Customs Tariffs and Levies</a></li>
1124		</ul>
1125</li>
1126		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-8196"><a href="#" class="sf-with-ul-pre">Exporters</a>
1127		<ul class="sub-menu">
1128			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8209"><a href="https://gra.gov.gh/customs/export-procedures/">Export Procedures</a></li>
1129			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8206"><a href="https://gra.gov.gh/customs/export-restrictions-and-prohibitions/">Export Prohibitions and Restrictions</a></li>
1130		</ul>
1131</li>
1132		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7859"><a href="https://gra.gov.gh/customs/passengers-obligations-at-customs/">Passengers’ Obligations at Customs</a></li>
1133		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7995"><a href="#" class="sf-with-ul-pre">Suspense Regimes</a>
1134		<ul class="sub-menu">
1135			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7968"><a href="https://gra.gov.gh/customs/customs-warehousing/">Customs Warehousing</a></li>
1136			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7967">
1136<a href="https://gra.gov.gh/customs/transit-unit/">Transit Unit</a></li>
1137			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7966"><a href="https://gra.gov.gh/customs/free-zones/">Free Zones</a></li>
1138			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7965"><a href="https://gra.gov.gh/customs/temporal-importation/">Temporary Admission/Importation</a></li>
1139		</ul>
1140</li>
1141	</ul>
1142</li>
1143	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-14157" data-size="60"><a href="#" class="sf-with-ul-pre">Advance Ruling</a>
1144	<ul class="sub-menu">
1145		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14194"><a href="https://gra.gov.gh/guidance-on-advance-rulings/">Guidance on Advance Rulings</a></li>
1146		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-14159"><a href="https://gra.gov.gh/wp-content/uploads/2026/03/Advance-Ruling-Instructions-for-Completion-of-the-Classification-Application-Form.pdf">Instructions for Completion of the Classification Application Form.</a></li>
1147		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-14624"><a href="https://gra.gov.gh/wp-content/uploads/2026/08/Ghana-Application-Form-Classification-12-12-25.docx">Ghana Application Form Classification 12-12-25</a></li>
1148		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-14163"><a href="https://gra.gov.gh/wp-content/uploads/2026/03/Advance-Ruling-Instructions-on-the-Completion-of-the-Origin-Application-Form.pdf">Advance Ruling Instructions on the Completion of the Origin Application Form.</a></li>
1149		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-14623"><a href="https://gra.gov.gh/wp-content/uploads/2026/08/Ghana-Application-Form-Origin-12-12-25.docx">Ghana Application Form Origin 12-12-25</a></li>
1150	</ul>
1151</li>
1152	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7960" data-size="60"><a href="#" class="sf-with-ul-pre">Other Customs Information</a>
1153	<ul class="sub-menu">
1154		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8328"><a href="https://gra.gov.gh/customs/customs-agents/">Customs Agents</a></li>
1155		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7948"><a href="https://gra.gov.gh/customs/customs-collections/">Customs Collections</a></li>
1156		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7994"><a href="#" class="sf-with-ul-pre">Port Operations</a>
1157		<ul class="sub-menu">
1158			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7955"><a href="https://gra.gov.gh/customs/customs-laboratory/">Customs Laboratory</a></li>
1159			<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7950"><a href="https://gra.gov.gh/customs/customs-technical-service-bureau/">Customs Technical Service Bureau</a></li>
1160		</ul>
1161</li>
1162		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7882"><a href="https://gra.gov.gh/customs/preventive/">Preventive</a></li>
1163		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8217"><a href="https://gra.gov.gh/customs/post-clearance-audit/">Post Clearance Audit</a></li>
1164	</ul>
1165</li>
1166</ul>
1167</li>
1168<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-6412 financity-normal-menu"><a href="https://gra.gov.gh/tin/" class="sf-with-ul-pre">TIN</a>
1169<ul class="sub-menu">
1170	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12187" data-size="60"><a href="https://gra.gov.gh/online-tools/verify-tin/">Verify TIN</a></li>
1171	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10114" data-size="60"><a href="https://myid.gra.gov.gh/">Update TIN</a></li>
1172	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-11850" data-size="60"><a href="https://digireg.gra.gov.gh">Digital Services Registration for Non-Resident</a></li>
1173</ul>
1174</li>
1175<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-12806 financity-normal-menu"><a href="https://gra.gov.gh/e-services/" class="sf-with-ul-pre">E-Services</a>
1176<ul class="sub-menu">
1177	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12814" data-size="60"><a href="https://gra.gov.gh/e-services/e-vat/">E-VAT</a></li>
1178	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12825" data-size="60"><a href="https://gra.gov.gh/e-services/e-auction/">E-Auction</a></li>
1179	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12810" data-size="60"><a href="https://gra.gov.gh/e-services/electronic-tax-clearance-certificate/">E-TCC</a></li>
1180	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12807" data-size="60"><a href="https://gra.gov.gh/file-and-pay-taxes/e-commerce/">E-Commerce</a></li>
1181	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-10816" data-size="60"><a href="https://gra.gov.gh/file-and-pay-taxes/">File and Pay Taxes</a></li>
1182</ul>
1183</li>
1184<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-6953 financity-normal-menu"><a href="https://gra.gov.gh/online-tools/" class="sf-with-ul-pre">Tax Tools</a>
1185<ul class="sub-menu">
1186	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14322" data-size="60"><a href="https://gra.gov.gh/itas/">ITAS</a></li>
1187	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-14652" data-size="60"><a href="https://gra.gov.gh/rtvat/" class="sf-with-ul-pre">Real-Time VAT (RTVAT)</a>
1188	<ul class="sub-menu">
1189		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14495"><a href="https://gra.gov.gh/online-tools/gra-sentinal-api/">GRA Sentinal API</a></li>
1190	</ul>
1191</li>
1192	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-13381" data-size="60"><a href="https://gra.gov.gh/online-tools/tax-calculators/" class="sf-with-ul-pre">Tax Calculators</a>
1193	<ul class="sub-menu">
1194		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13383"><a href="https://gra.gov.gh/online-tools/tax-calculators/value-added-tax/">Value Added Tax</a></li>
1195		<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13384"><a href="https://gra.gov.gh/online-tools/tax-calculators/communication-service-tax/">Communications Service Tax</a></li>
1196		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-13387"><a href="https://external.unipassghana.com/cl/tm/tax/selectGeneralTaxCalculate.do?decorator=popup&#038;MENU_ID=IIM01S03V01">General Goods Duty Calculator</a></li>
1197		<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-13386"><a href="https://external.unipassghana.com/cl/tm/tax/selectUsedVehicleTaxCalculate.do?decorator=popup&#038;MENU_ID=IIM01S03V02">Used Vehicle Duty Calculator</a></li>
1198	</ul>
1199</li>
1200	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6327" data-size="60"><a href="https://gra.gov.gh/online-tools/tax-calendar/">Tax Calendar</a></li>
1201	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-7465" data-size="60"><a target="_blank" href="https://www.graexcisetaxstamp.com/register">
1201Excise Tax Stamp System Registration Form</a></li>
1202	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10363" data-size="60"><a target="_blank" href="https://www.bog.gov.gh/treasury-and-the-markets/daily-interbank-fx-rates/">BoG Exchange Rates</a></li>
1203</ul>
1204</li>
1205<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7734 financity-normal-menu"><a href="#" class="sf-with-ul-pre">Downloads</a>
1206<ul class="sub-menu">
1207	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-12785" data-size="60"><a target="_blank" href="https://gra.gov.gh/wp-content/uploads/2022/09/GRA-SERVICE-CHARTER-Quarto-FINAL-18.03.22.pdf">Service Charter</a></li>
1208	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-5077" data-size="60"><a href="/forms/">Forms</a></li>
1209	<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-5699" data-size="60"><a href="/acts">Acts</a></li>
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1290
1291</header><!-- header --></div><div class="financity-page-title-wrap  financity-style-custom financity-center-align"><div class="financity-header-transparent-substitute"></div><div class="financity-page-title-overlay"></div><div class="financity-page-title-container financity-container"><div class="financity-page-title-content financity-item-pdlr"><h1 class="financity-page-title">Transfer Pricing</h1><div class="financity-page-caption">Professionalism| Innovation|Team Work</div></div></div></div><div class="financity-breadcrumbs"><div class="financity-breadcrumbs-container financity-container"><div class="financity-breadcrumbs-item financity-item-pdlr"><span property="itemListElement" typeof="ListItem"><a property="item" typeof="WebPage" title="Go to GRA." href="https://gra.gov.gh" class="home"><span property="name">GRA</span></a><meta property="position" content="1"></span>&sdot;<span property="itemListElement" typeof="ListItem"><a property="item" typeof="WebPage" title="Go to Domestic Tax." href="https://gra.gov.gh/domestic-tax/" class="post post-page"><span property="name">Domestic Tax</span></a><meta property="position" content="2"></span>&sdot;<span property="itemListElement" typeof="ListItem"><span property="name" class="post post-page current-item">Transfer Pricing</span><meta property="url" content="https://gra.gov.gh/domestic-tax/transfer-pricing/"><meta property="position" content="3"></span></div></div></div>	<div class="financity-page-wrapper" id="financity-page-wrapper"><div class="gdlr-core-page-builder-body"><div class="gdlr-core-pbf-sidebar-wrapper  gdlr-core-sticky-sidebar gdlr-core-js "><div class="gdlr-core-pbf-sidebar-container gdlr-core-line-height-0 clearfix gdlr-core-js gdlr-core-container"><div class="gdlr-core-pbf-sidebar-content  gdlr-core-column-45 gdlr-core-pbf-sidebar-padding gdlr-core-line-height gdlr-core-column-extend-right"><div class="gdlr-core-pbf-sidebar-content-inner"><div class="gdlr-core-pbf-column gdlr-core-column-60 gdlr-core-column-first"><div class="gdlr-core-pbf-column-content-margin gdlr-core-js "><div class="gdlr-core-pbf-column-content clearfix gdlr-core-js "><div class="gdlr-core-pbf-element"><div class="gdlr-core-title-item gdlr-core-item-pdb clearfix  gdlr-core-left-align gdlr-core-title-item-caption-top gdlr-core-item-pdlr"><div class="gdlr-core-title-item-title-wrap "><h3 class="gdlr-core-title-item-title gdlr-core-skin-title " style="font-size: 22px ;font-weight: 600 ;text-transform: none ;color: #313787 ;">Transfer Pricing Unit<span class="gdlr-core-title-item-title-divider gdlr
1291-core-skin-divider"></span></h3></div></div></div><div class="gdlr-core-pbf-element"><div class="gdlr-core-text-box-item gdlr-core-item-pdlr gdlr-core-item-pdb gdlr-core-left-align"><div class="gdlr-core-text-box-item-content" style="text-transform: none ;"><p><span style="font-weight: 400;"><img class=" wp-image-7811 alignleft" src="../../wp-content/uploads/2020/09/gra_transfer.png" alt="" width="190" height="190"/>The Transfer Pricing Unit, established in 2013 under the Transfer Pricing Regulations, 2012 (L.I. 2188), (TPU) is a specialised office within the <a href="https://gra.gov.gh/domestic-tax/large-taxpayer-office/">Large Taxpayer Office (LTO)</a> of the GRA and is largely accountable for setting the prices of goods, services, funds, etc. sold or transferred between parties in a controlled relationship (related parties).</span></p>
1292<p><span style="font-weight: 400;">For example, if a subsidiary company buys raw materials or finished goods from its parent company, the </span><i><span style="font-weight: 400;">price</span></i><span style="font-weight: 400;"> at which the goods are sold by the parent to the subsidiary, is referred to as the </span><i><span style="font-weight: 400;">‘transfer price’.</span></i></p>
1293<p><span style="font-weight: 400;">The transfer price set between related parties is sometimes manipulated leading to mispricing of goods and/or services transferred/sold between the associated parties, and thus may reduce/increase the taxable profit of the associated parties. This practice is commonly described as transfer pricing abuse, transfer mispricing or base erosion and profit shifting.</span></p>
1294</div></div></div><div class="gdlr-core-pbf-element"><div class="gdlr-core-title-item gdlr-core-item-pdb clearfix  gdlr-core-left-align gdlr-core-title-item-caption-bottom gdlr-core-item-pdlr"><div class="gdlr-core-title-item-title-wrap "><h3 class="gdlr-core-title-item-title gdlr-core-skin-title " style="font-size: 22px ;font-weight: 600 ;text-transform: none ;color: #313787 ;">Responsibilities of the TPU<span class="gdlr-core-title-item-title-divider gdlr-core-skin-divider"></span></h3></div><span class="gdlr-core-title-item-caption gdlr-core-info-font gdlr-core-skin-caption">The unit is charged with the responsibility of;
1295</span></div></div><div class="gdlr-core-pbf-element"><div class="gdlr-core-icon-list-item gdlr-core-item-pdlr gdlr-core-item-pdb clearfix  gdlr-core-left-align gdlr-core-style-1"><ul><li class=" gdlr-core-skin-divider clearfix"><span class="gdlr-core-icon-list-icon-wrap gdlr-core-left"><i class="gdlr-core-icon-list-icon fa fa-dot-circle-o" style="color: #313787 ;font-size: 16px ;width: 16px ;"></i></span><div class="gdlr-core-icon-list-content-wrap"><span class="gdlr-core-icon-list-content" style="font-size: 16px ;">Assisting Government formulate policies to curb transfer pricing abuse and base erosion,</span></div></li><li class=" gdlr-core-skin-divider clearfix"><span class="gdlr-core-icon-list-icon-wrap gdlr-core-left"><i class="gdlr-core-icon-list-icon fa fa-dot-circle-o" style="color: #313787 ;font-size: 16px ;width: 16px ;"></i></span><div class="gdlr-core-icon-list-content-wrap"><span class="gdlr-core-icon-list-content" style="font-size: 16px ;">Undertaking Taxpayer education on transfer pricing laws and requirements,</span></div></li><li class=" gdlr-core-skin-divider clearfix"><span class="gdlr-core-icon-list-icon-wrap gdlr-core-left"><i class="gdlr-core-icon-list-icon fa fa-dot-circle-o" style="color: #313787 ;font-size: 16px ;width: 16px ;"></i></span><div class="gdlr-core-icon-list-content-wrap"><span class="gdlr-core-icon-list-content" style="font-size: 16px ;">Conducting audits into the tax affairs of Taxpayers who have had arrangements (transaction or dealings) with persons in a controlled relationship,</span></div></li><li class=" gdlr-core-skin-divider clearfix"><span class="gdlr-core-icon-list-icon-wrap gdlr-core-left"><i class="gdlr-core-icon-list-icon fa fa-dot-circle-o" style="color: #313787 ;font-size: 16px ;width: 16px ;"></i></span><div class="gdlr-core-icon-list-content-wrap"><span class="gdlr-core-icon-list-content" style="font-size: 16px ;">Implementing the provisions of the Transfer Pricing Regulations, 2012 (L.I. 2188) and related laws.</span></div></li></ul></div></div><div class="gdlr-core-pbf-element">
1295<div class="gdlr-core-text-box-item gdlr-core-item-pdlr gdlr-core-item-pdb gdlr-core-left-align"><div class="gdlr-core-text-box-item-content" style="text-transform: none ;"><p><span style="font-weight: 400;">The practice of transfer mispricing is proscribed by Ghana tax laws. Thus, the TPU is responsible for enforcing the law to curb such practices in Ghana. </span></p>
1296</div></div></div><div class="gdlr-core-pbf-element"><div class="gdlr-core-title-item gdlr-core-item-pdb clearfix  gdlr-core-left-align gdlr-core-title-item-caption-bottom gdlr-core-item-pdlr"><div class="gdlr-core-title-item-title-wrap "><h3 class="gdlr-core-title-item-title gdlr-core-skin-title " style="font-size: 22px ;font-weight: 600 ;text-transform: none ;color: #313787 ;">Obligations of Persons Who Engage In A Transaction With Related Parties<span class="gdlr-core-title-item-title-divider gdlr-core-skin-divider"></span></h3></div><span class="gdlr-core-title-item-caption gdlr-core-info-font gdlr-core-skin-caption">The L.I.2188 requires persons who engage in a transaction/arrangement with a related party to:
1297</span></div></div><div class="gdlr-core-pbf-element"><div class="gdlr-core-icon-list-item gdlr-core-item-pdlr gdlr-core-item-pdb clearfix  gdlr-core-left-align gdlr-core-style-1"><ul><li class=" gdlr-core-skin-divider clearfix"><span class="gdlr-core-icon-list-icon-wrap gdlr-core-left"><i class="gdlr-core-icon-list-icon fa fa-dot-circle-o" style="color: #313787 ;font-size: 16px ;width: 16px ;"></i></span><div class="gdlr-core-icon-list-content-wrap"><span class="gdlr-core-icon-list-content" style="font-size: 16px ;">Ensure that the transaction is conducted at ‘Arm’s length’</span></div></li><li class=" gdlr-core-skin-divider clearfix"><span class="gdlr-core-icon-list-icon-wrap gdlr-core-left"><i class="gdlr-core-icon-list-icon fa fa-dot-circle-o" style="color: #313787 ;font-size: 16px ;width: 16px ;"></i></span><div class="gdlr-core-icon-list-content-wrap"><span class="gdlr-core-icon-list-content" style="font-size: 16px ;">Maintain detailed supporting documents in respect of the transaction</span></div></li><li class=" gdlr-core-skin-divider clearfix"><span class="gdlr-core-icon-list-icon-wrap gdlr-core-left"><i class="gdlr-core-icon-list-icon fa fa-dot-circle-o" style="color: #313787 ;font-size: 16px ;width: 16px ;"></i></span><div class="gdlr-core-icon-list-content-wrap"><span class="gdlr-core-icon-list-content" style="font-size: 16px ;">File Transfer Pricing Returns (TPR) with the GRA not later than four months after the end of the involved person/party’s year of assessment.</span></div></li></ul></div></div><div class="gdlr-core-pbf-element"><div class="gdlr-core-title-item gdlr-core-item-pdb clearfix  gdlr-core-left-align gdlr-core-title-item-caption-bottom gdlr-core-item-pdlr"><div class="gdlr-core-title-item-title-wrap "><h3 class="gdlr-core-title-item-title gdlr-core-skin-title " style="font-size: 22px ;font-weight: 600 ;text-transform: none ;color: #313787 ;">Arm’s length Price (ALP)<span class="gdlr-core-title-item-title-divider gdlr-core-skin-divider"></span></h3></div></div></div><div class="gdlr-core-pbf-element"><div class="gdlr-core-text-box-item gdlr-core-item-pdlr gdlr-core-item-pdb gdlr-core-left-align"><div class="gdlr-core-text-box-item-content" style="text-transform: none ;"><p><span style="font-weight: 400;">Arm’s length Price (ALP) is the price at which persons who are unrelated and independent of each other will accept to pay or be paid for a transaction. In other words, arm’s length price is the price at which two unrelated and non-desperate parties would agree to a transaction. ALP is also termed as ‘fair price’ or ‘market price’. </span></p>
1298</div></div></div></div></div></div></div></div><div class="gdlr-core-pbf-sidebar-left gdlr-core-column-extend-left  financity-sidebar-area gdlr-core-column-15 gdlr-core-pbf-sidebar-padding  gdlr-core-line-height"><div class="gdlr-core-sidebar-item gdlr-core-item-pdlr"><div id="nav_menu-10" class="widget widget_nav_menu financity-widget"><div class="menu-other-tax-information-container"><ul id="menu-other-tax-information" class="menu"><li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7795"><a href="https://gra.gov.gh/acts/">Acts</a></li>
1299<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7801"><a href="https://gra.gov.gh/practice-notes/">Practice Notes and Guidelines</a></li>
1300<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7796"><a href="https://gra.gov.gh/domestic-tax/personal-tax-relief/">Personal Tax Relief</a></li>
1301<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7798"><a href="https://gra.gov.gh/domestic-tax/tax-offences-and-penalties/">Tax Offences and Penalties</a></li>
1302<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7799">
1302<a href="https://gra.gov.gh/domestic-tax/other-tax-information/tax-terminologies/">Tax Terminology</a></li>
1303<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7800"><a href="https://gra.gov.gh/domestic-tax/taxpayer-rights-and-obligations/">Taxpayer Rights and Obligations</a></li>
1304<li class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-7810 current_page_item menu-item-7815"><a href="https://gra.gov.gh/domestic-tax/transfer-pricing/" aria-current="page">Transfer Pricing</a></li>
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1308<p>Please feel free to contact us for your Customs classifications and validation</p>
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1378<script id="wpgmp-google-map-main-js-extra">var wpgmp_local={"language":"en","apiKey":"","urlforajax":"https://gra.gov.gh/wp-admin/admin-ajax.php","nonce":"79251da491","wpgmp_country_specific":"","wpgmp_countries":"","wpgmp_assets":"https://gra.gov.gh/wp-content/plugins/wp-google-map-plugin/assets/js/","days_to_remember":"","wpgmp_mapbox_key":"","wpgmp_cartodb_key":"","map_provider":"google","route_provider":"openstreet","tiles_provider":"Leaflet.OpenFreeMap","use_advanced_marker":"","set_timeout":"100","debug_mode":"","is_admin":"","select_radius":"Select Radius","search_placeholder":"Enter address or latitude or longitude or title or city or state or country or postal code here...","select":"Select","select_all":"Select All","select_category":"Select Category","all_location":"All","show_locations":"Show Locations","sort_by":"Sort by","wpgmp_not_working":"not working...","place_icon_url":"https://gra.gov.gh/wp-content/plugins/wp-google-map-plugin/assets/images/icons/","wpgmp_location_no_results":"No results found.","wpgmp_route_not_avilable":"Route is not available for your requested route.","image_path":"https://gra.gov.gh/wp-content/plugins/wp-google-map-plugin/assets/images/","default_marker_icon":"https://gra.gov.gh/wp-content/plugins/wp-google-map-plugin/assets/images/icons/marker-shape-2.svg","img_grid":"\u003Cspan class='span_grid'\u003E\u003Ca class='wpgmp_grid'\u003E\u003Ci class='wep-icon-grid'\u003E\u003C/i\u003E\u003C/
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vendor: 1 bytes, line 1378
1378
1379<script id="wpgmp-google-map-main-js" src="https://gra.gov.gh/wp-content/plugins/wp-google-map-plugin/assets/js/maps.js?ver=5.0.1"></script>
vendor: 1 bytes, line 1379
1379
1380<script id="wpgmp-google-api-js" src="https://maps.google.com/maps/api/js?loading=async&#038;v=3.64&#038;libraries=marker,geometry,places,drawing,visualization&#038;callback=wpgmpInitMap&#038;language=en&#038;ver=5.0.1"></script>
vendor: 1 bytes, line 1380
1380
1381<script id="wpgmp-frontend-js" src="https://gra.gov.gh/wp-content/plugins/wp-google-map-plugin/assets/js/wpgmp_frontend.js?ver=5.0.1"></script>
vendor: 1 bytes, line 1381
1381
1382<script id="nfd-performance-lazy-loader-js-before">window.nfdPerformance=window.nfdPerformance||{};window.nfdPerformance.imageOptimization=window.nfdPerformance.imageOptimization||{};window.nfdPerformance.imageOptimization.lazyLoading={"classes":["nfd-performance-not-lazy","a3-notlazy","disable-lazyload","no-lazy","no-lazyload","skip-lazy"],"attributes":["data-lazy-src","data-crazy-lazy=\"exclude\"","data-no-lazy","data-no-lazy=\"1\""]};</script>
vendor: 1 bytes, line 1382
1382
1383<script id="nfd-performance-lazy-loader-js" src="https://gra.gov.gh/wp-content/plugins/mojo-marketplace-wp-plugin//vendor/newfold-labs/wp-module-performance/build/image-lazy-loader.min.js?ver=1738215742"></script>
vendor: 1 bytes, line 1383
1383
1384<script id="linkprefetcher-js-before">window.LP_CONFIG={"activeOnDesktop":true,"behavior":"mouseHover","hoverDelay":60,"instantClick":false,"activeOnMobile":true,"mobileBehavior":"touchstart","ignoreKeywords":"#,?","isMobile":false}</script>
vendor: 1 bytes, line 1384
1384
1385<script id="linkprefetcher-js" src="https://gra.gov.gh/wp-content/plugins/mojo-marketplace-wp-plugin//vendor/newfold-labs/wp-module-performance/build/link-prefetch.min.js?ver=3.3.0" defer></script>
vendor: 1 bytes, line 1385
1385
1386<script id="jquery-effects-core-js" src="https://c0.wp.com/c/7.1.2/wp-includes/js/jquery/ui/effect.min.js"></script>
vendor: 1 bytes, line 1386
1386
1387<script id="financity-script-core-js-extra">var financity_script_core={"home_url":"https://gra.gov.gh/"};</script>
vendor: 1 bytes, line 1387
1387
1388<script id="financity-script-core-js" src="https://gra.gov.gh/wp-content/themes/financity/js/script-core.js?ver=1.0.0"></script>
vendor: 1 bytes, line 1388
1388
1389<script id="newsletter-js-extra">var newsletter_data={"action_url":"https://gra.gov.gh/wp-admin/admin-ajax.php"};</script>
vendor: 1 bytes, line 1389
1389
1390<script id="newsletter-js" src="https://gra.gov.gh/wp-content/plugins/newsletter/main.js?ver=9.4.6"></script>
vendor: 1 bytes, line 1390
1390
1391<script id="qlwapp-frontend-js" src="https://gra.gov.gh/wp-content/plugins/wp-whatsapp-chat/build/frontend/js/index.js?ver=ac88f0f73a8c4b7c6b8b"></script>
vendor: 1 bytes, line 1391
1391
1392<script id="jetpack-stats-js-before">_stq=window._stq||[];_stq.push(["view",{"v":"ext","blog":"175144372","post":"7810","tz":"0","srv":"gra.gov.gh","j":"1:16.2"}]);_stq.push(["clickTrackerInit","175144372","7810"]);</script>
vendor: 1 bytes, line 1392
1392
1393<script data-wp-strategy="defer" defer fetchpriority="low" id="jetpack-stats-js" src="https://stats.wp.com/e-202640.js"></script>
vendor: 1 bytes, line 1393
1393
1394<script id="wp-emoji-settings" type="application/json">
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1396</script>
vendor: 1 bytes, line 1396
1396
1397<script type="module">
1398/*! This file is auto-generated */
1399var e="script#wp-emoji-settings",t=document.querySelector(e);if(!(t instanceof HTMLScriptElement))throw new Error("Element missing: "+e);const r=JSON.parse(t.text),s=(window._wpemojiSettings=r,"wpEmojiSettingsSupports"),o=["flag","emoji"];function i(e){try{var t={supportTests:e,timestamp:(new Date).valueOf()};sessionStorage.setItem(s,JSON.stringify(t))}catch(e){}}function c(e,t,n){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);t=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data);e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(n,0,0);const r=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data);return t.every((e,t)=>e===r[t])}function p(e,t){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);var n=e.getImageData(16,16,1,1);for(let e=0;e<n.data.length;e++)if(0!==n.data[e])return!1;return!0}function u(e,t,n,r){switch(t){case"flag":return n(e,"\ud83c\udff3\ufe0f\u200d\u26a7\ufe0f","\ud83c\udff3\ufe0f\u200b\u26a7\ufe0f")?!1:!n(e,"\ud83c\udde8\ud83c\uddf6","\ud83c\udde8\u200b\ud83c\uddf6")&&!n(e,"\ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc65\udb40\udc6e\udb40\udc67\udb40\udc7f","\ud83c\udff4\u200b\udb40\udc67\u200b\udb40\udc62\u200b\udb40\udc65\u200b\udb40\udc6e\u200b\udb40\udc67\u200b\udb40\udc7f");case"emoji":return!r(e,"\ud83e\u1fac8")}return!1}function f(e,t,n,r){let a;const s=(a="undefined"!=typeof WorkerGlobalScope&&self instanceof WorkerGlobalScope?new OffscreenCanvas(300,150):document.createElement("canvas")).getContext("2d",{willReadFrequently:!0}),o=(s.textBaseline="top",s.font="600 32px Arial",{});return e.forEach(e=>{o[e]=t(s,e,n,r)}),o}function a(e){var t=document.createElement("script");t.src=e,t.defer=!0,document.head.appendChild(t)}r.supports={everything:!0,everythingExceptFlag:!0},new Promise(t=>{let n=function(){try{var e=JSON.parse(sessionStorage.getItem(s));if("object"==typeof e&&"number"==typeof e.timestamp&&(new Date).valueOf()<e.timestamp+604800&&"object"==typeof e.supportTests)return e.supportTests}catch(e){}return null}();if(!n){if("undefined"!=typeof Worker&&"undefined"!=typeof OffscreenCanvas&&"undefined"!=typeof URL&&URL.createObjectURL&&"undefined"!=typeof Blob)try{var e="postMessage("+f.toString()+"("+[JSON.stringify(o),u.toString(),c.toString(),p.toString()].join(",")+"));",r=new Blob([e],{type:"text/javascript"});const a=new Worker(URL.createObjectURL(r),{name:"wpTestEmojiSupports"});return void(a.onmessage=e=>{i(n=e.data),a.terminate(),t(n)})}catch(e){}i(n=f(o,u,c,p))}t(n)}).then(e=>{for(const n in e)r.supports[n]=e[n],r.supports.everything=r.supports.everything&&r.supports[n],"flag"!==n&&(r.supports.everythingExceptFlag=r.supports.everythingExceptFlag&&r.supports[n]);var t;r.supports.everythingExceptFlag=r.supports.everythingExceptFlag&&!r.supports.flag,r.supports.everything||((t=r.source||{}).concatemoji?a(t.concatemoji):t.wpemoji&&t.twemoji&&(a(t.twemoji),a(t.wpemoji)))});
1400//# sourceURL=https://gra.gov.gh/wp-includes/js/wp-emoji-loader.min.js
1401</script>
1401
1402</body>
1403</html>

Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.