Effective April 2018, an individual who doesn’t have a Tax Identification Number, TIN cannot conduct some business and also access some basic public services in Ghana.
A TIN is a unique 11-digit number generated by the GRA for persons including corporate entities upon application. It is part of efforts to improve tax compliance and broaden the tax net.
Addressing the Press, The Commissioner General of the Ghana Revenue Authority, Emmanuel Kofi Nti, said persons without a TIN will be unable to open a bank account, file a case in court, acquire a passport or obtain a driver's licence.
He added that persons without TIN numbers will also be unable to register a vehicle, clear goods in commercial quantities from the ports or register any title to land or any document affecting land.
The Commissioner General of the Ghana Revenue Authority explained that the policy is not a new tax for citizens even though it is to enhance revenue generation by ensuring that all potential taxpayers are captured, and it comes with no cost.
The GRA as part of its operational standards pledges to generate the number within 48 hours upon application accompanied with a valid national identification number such as driver’s licence, passport, voter’s ID.
Below are the top 10 things you can’t do in Ghana without TIN
-Clear goods from the port
-Obtain a tax clearance certificate from GRA
-Open a bank account
-Register your company at the Registrars General's Department or any District Assembly office
-Receiving any payment from the Controller and Accountant General or a District Assembly in respect of a contract for the supply of any goods or provisions of any services
-Obtain payment for contracts done for the government
-File a case at the courts
-Obtain a passport from the passport office
-Obtain a drivers license and register your vehicle at the DVLA
-Bid for contracts from a government agency