A tax clearance certificate in Ghana is evidence that your tax records are in order and that you have met all your tax obligations. It is issued by the Ghana Revenue Authority upon official request at no cost to the individual or organization. The Ghana Revenue Authority tax clearance certificate has a relatively short validity period, lasting not more than three months after the date of issue. The validity period of a holder may last a shorter period under certain circumstances under the discretion of the Ghana Revenue Authority.
This article will outline the steps in acquiring a tax clearance certificate and some of the uses of a tax clearance certificate in Ghana.
Application for tax clearance certificate in Ghana
To get a tax clearance certificate in Ghana, you will need to make it known to the Ghana Revenue Authority by writing the following:
- Your individual tax identification number or the tax identification number of the organization requesting a tax clearance certificate. You get a TIN via the TIN registration in Ghana procedure outlined on the Ghana Revenue Authority website.
- The purpose for which the tax clearance certificate is required. This is an important step as the tax clearance certificate will also indicate the same reason.
- The reason for application is also useful for situations where the certificate is required to process a visa or work permit.
The process of application for a tax clearance certificate in Ghana is relatively simple, it involves only one step, writing to your tax office requesting a tax clearance certificate. Your request should include the information stated above.
Before applying for clearance, it is important to go through all your tax return statements and ensuring that you have met all your tax obligations. You should also ensure that you have paid all taxes due, all penalties incurred and all interests owed.
If all your affairs are in order and the Ghana Revenue Authority has no issue with your application, then the tax clearance certificate should be issued within three days of your application.
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Uses of a tax clearance certificate in Ghana
There are many uses for a tax clearance certificate in Ghana. Some of these include:
- Clearing of goods in commercial quantities or commercial goods at any port or factory in Ghana. This is the same as customs clearance at ports for your goods. Any company or individual importing goods has to provide a tax clearance certificate before their shipment is cleared from customs.
- Expatriates working in Ghana have been issued with residence and work permits. These permits have all been applied for by the various companies that represent these individuals. To get the residence and work permits, these companies have to provide a tax clearance certificate that states clearly the purpose of the certificate.
- Under the Excise Act of 2014, you are required to have a tax clearance certificate in order to operate as a customs clearing and forwarding agency.
- Before you register a title to own any piece of land in Ghana, the Land Commission will require that you have a tax clearance certificate.
- The government has a list of its Authorized suppliers. To become one of them requires you to fill an expression of interest application in which you will be asked to provide a tax clearance certificate.
- To receive a visa from foreign embassies in Ghana, you may be asked to provide a tax clearance certificate by some countries.
- In order to bid successfully for any contracts awarded by Ministries, parastatals, departments and agencies within the government or for any government tenders, you will have to provide a tax clearance certificate.
- Some professional bodies require the provision of a tax clearance certificate to become a member and for all subsequent membership renewals, you will have to provide a clearance certificate.
The Ghana Revenue Authority tax clearance certificate has many more uses and you may find yourself in a situation requiring you to provide it. It is important to always ensure your tax records are in order at all times. You can find a sample tax clearance certificate Ghana online to know what to expect when issued with your own.
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