Obtaining a Tax Clearance Certificate in Ghana

A Tax Clearance Certificate (TCC) is a documentary evidence confirming that a tax payer is up to date with tax payment and have met all applicable tax obligations at the date of issue. It is issued by the Ghana Revenue Authority (GRA).

GHANA REVENUE AUTHORITY (GRA)

The tax clearance certificate 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 short validity period, not lasting more than three months after the date of issue. The validity period of a holder may last a shorter period under certain circumstances and at the discretion of the Ghana Revenue Authority.

TAX CLEARANCE CERTIFICATE IN GHANA

A valid Tax Clearance Certificate in Ghana is required to complete the following transactions:

1. To clear goods in commercial quantities or goods meant for commercial purposes from any port or a factory in Ghana (custom clearance for goods at the port). Any company or individual importing goods has to provide a tax clearance certificate before their shipment is cleared from customs.
2. Expatriates working in Ghana must obtain residence and work permits. These permits are only issued when companies they will be working with, provide a tax clearance certificate.
3. Applicants are required to have a tax clearance certificate in order to operate as a customs clearing and forwarding agency.
4. The Land Commission requires a tax clearance certificate before registering a title to own any piece of land in Ghana.
5. To act as an Authorized supplier to the government, an applicant is required to fill an expression of interest application in which you will be asked to provide a tax clearance certificate.
6. In order to bid successfully for any contracts awarded by Ministries, parastatals, departments and agencies within the government or for any government tenders, it is necessary to provide a tax clearance certificate.
7. 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.

APPLICATION FOR A TAX CLEARANCE CERTIFICATE

The applicant is to make a formal application to the Ghana Revenue authority with the following information:

1. Applicant’s individual tax identification number or the tax identification number of the organization requesting a tax clearance certificate.
2. The purpose for which the tax clearance certificate is required. This is important 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.

4. Ensure that all tax returns, financial statements, interests, penalties due etc., are up to date to avoid delay or rejection of the application.

Where all tax returns are properly filed and there are no issues, the TCC should be issued within a maximum of 72 hours (3 working days).

VALIDITY OF TAX CLEARANCE CERTIFICATE IN GHANA

A Tax Clearance Certificate is normally valid for a period of 3 months. It could also be valid for a period less than 3 months where the applicant did not meet some requirements and t the sole discretion of the Ghana Revenue Authority.