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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"> 715 <div class="financity-top-search-submit"><i class="fa fa-search"></i></div> 716 <input type="submit" class="search-submit" value="Search"> 717 <div class="financity-top-search-close"><i class="icon_close"></i></div> 718</form> 719 </div> 720 </div> 721 722</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 – 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 – 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/">Passengersâ 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"> 886 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12187"><a href="https://gra.gov.gh/online-tools/verify-tin/">Verify TIN</a></li> 887 <li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-10114"><a href="https://myid.gra.gov.gh/">Update TIN</a></li> 888 <li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-11850"><a href="https://digireg.gra.gov.gh">Digital Services Registration for Non-Resident</a></li> 889</ul> 890</li> 891<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-12806"><a href="https://gra.gov.gh/e-services/">E-Services</a> 892<ul class="sub-menu"> 893 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12814"><a href="https://gra.gov.gh/e-services/e-vat/">E-VAT</a></li> 894 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12825"><a href="https://gra.gov.gh/e-services/e-auction/">E-Auction</a></li> 895 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12810"><a href="https://gra.gov.gh/e-services/electronic-tax-clearance-certificate/">E-TCC</a></li> 896 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12807"><a href="https://gra.gov.gh/file-and-pay-taxes/e-commerce/">E-Commerce</a></li> 897 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-10816"><a href="https://gra.gov.gh/file-and-pay-taxes/">File and Pay Taxes</a></li> 898</ul> 899</li> 900<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-6953"><a href="https://gra.gov.gh/online-tools/">Tax Tools</a> 901<ul class="sub-menu"> 902 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14322"><a href="https://gra.gov.gh/itas/">ITAS</a></li> 903 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-14652"><a href="https://gra.gov.gh/rtvat/">Real-Time VAT (RTVAT)</a> 904 <ul class="sub-menu"> 905 <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> 906 </ul> 907</li> 908 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-13381"><a href="https://gra.gov.gh/online-tools/tax-calculators/">Tax Calculators</a> 909 <ul class="sub-menu"> 910 <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> 911 <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> 912 <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&MENU_ID=IIM01S03V01">General Goods Duty Calculator</a></li> 913 <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&MENU_ID=IIM01S03V02">Used Vehicle Duty Calculator</a></li> 914 </ul> 915</li> 916 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6327"><a href="https://gra.gov.gh/online-tools/tax-calendar/">Tax Calendar</a></li> 917 <li 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class="financity-logo-right-block-content"><div class="financity-logo-right-block-title">Integrity</div></div></div><div class="financity-logo-right-block"><div class="financity-logo-right-block-content"><div class="financity-logo-right-block-title">Fairness</div></div></div><div class="financity-logo-right-block"><div class="financity-logo-right-block-content"><div class="financity-logo-right-block-title">Service</div></div></div><a class="financity-header-right-button" href="https://gra.gov.gh/file-and-pay-taxes/" target="_self">
1001File & Pay taxes </a></div> </div> 1002 </div> 1003 1004 <div class="financity-navigation-bar-wrap financity-sticky-navigation financity-sticky-navigation-height financity-style-left financity-style-fixed"> 1005 <div class="financity-navigation-background financity-show-in-sticky financity-style-transparent"></div> <div class="financity-navigation-container clearfix financity-container"> 1006 <div class="financity-navigation financity-item-mglr clearfix "> 1007 <div class="financity-navigation-background financity-hide-in-sticky"></div><div class="financity-main-menu" id="financity-main-menu"><ul id="menu-main-navigation-1" class="sf-menu"><li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-5122 financity-normal-menu"><a href="https://gra.gov.gh/">Home</a></li> 1008<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 financity-mega-menu"><a href="https://gra.gov.gh/domestic-tax/" class="sf-with-ul-pre">Domestic Tax</a><div class="sf-mega sf-mega-full"> 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> 1011 <ul class="sub-menu"> 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> 1013 <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/" class="sf-with-ul-pre">E-Commerce</a> 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> 1018</li> 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 – 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 – 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> 1028</li> 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> 1035 </ul> 1036</li> 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/">Passengersâ 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&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&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> 1210 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-7261" data-size="60"><a href="https://gra.gov.gh/practice-notes/">Practice Notes and Guidelines</a></li> 1211 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-12720" data-size="60"><a href="https://gra.gov.gh/revenue-bulletin/">Revenue Bulletin</a></li> 1212 <li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-5700" data-size="60"><a href="http://gra.gov.gh/tax-publications/">Tax Publications</a></li> 1213 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13370" data-size="60"><a href="https://gra.gov.gh/legal-cases/">Legal Cases</a></li> 1214 <li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-5701" data-size="60"><a href="/double-taxation-agreements/">Double Taxation Agreements</a></li> 1215 <li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13268" data-size="60"><a href="#" class="sf-with-ul-pre">Other Forms</a> 1216 <ul class="sub-menu"> 1217 <li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-7236"><a href="/wp-content/uploads/2020/09/tax-type-registration-2.docx">Tax Type Registration</a></li> 1218 <li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-14008"><a href="https://gra.gov.gh/wp-content/uploads/2025/11/Taxpayer-Checklist.pdf">Taxpayer Checklist</a></li> 1219 <li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-7238"><a href="/wp-content/uploads/2020/09/WHT-TAX-CODES_DESCRIPTION-AND-RATES_2015.pdf">Withholding Tax Guide-Codes & Rates</a></li> 1220 <li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-7237"><a href="/wp-content/uploads/2020/09/DT_pay_in_slip_v2-2.docx">Pay-In Slip</a></li> 1221 </ul> 1222</li> 1223</ul> 1224</li> 1225<li class="menu-item 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href="https://gra.gov.gh/guide-to-file-and-pay/">Guide to File and Pay</a></li> 1235</ul> 1236</li> 1237<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-6344 financity-normal-menu"><a href="#" class="sf-with-ul-pre">FAQs</a> 1238<ul class="sub-menu"> 1239 <li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-14177" data-size="60"><a href="#" class="sf-with-ul-pre">Direct FAQs</a> 1240 <ul class="sub-menu"> 1241 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14268"><a href="https://gra.gov.gh/itas-faqs/">ITAS FAQs</a></li> 1242 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-13898"><a href="https://gra.gov.gh/modified-taxation/">Modified Taxation</a></li> 1243 <li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-6343"><a href="https://gra.gov.gh/domestic-tax/domestic-tax-faq/">Domestic Tax</a></li> 1244 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1276 <form role="search" method="get" class="search-form" action="https://gra.gov.gh/"> 1277 <input type="text" class="search-field financity-title-font" placeholder="Search..." value="" name="s"> 1278 <div class="financity-top-search-submit"><i class="fa fa-search"></i></div> 1279 <input type="submit" class="search-submit" value="Search"> 1280 <div class="financity-top-search-close"><i class="icon_close"></i></div> 1281</form> 1282 </div> 1283 </div> 1284 1285</div> 1286</div> </div><!-- financity-navigation --> 1287 1288 </div><!-- financity-header-container --> 1289 </div><!-- financity-navigation-bar-wrap --> 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>⋅<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>⋅<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;">âtransfer priceâ.</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 âArmâs lengthâ</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/partyâs 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 ;">Armâs 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;">Armâs 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, armâs length price is the price at which two unrelated and non-desperate parties would agree to a transaction. ALP is also termed as âfair priceâ or âmarket priceâ. </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">
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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.