Revenue Administration Act 2016, (Act 915), authorizes the Commissioner-General of the Ghana Revenue Authority (GRA) to maintain a Taxpayer Identification Numbering System of people who are liable to register and pay tax to the state. However, this article will deal with TIN for businesses,Taxpayer registration form individual and others
WHAT IS A TIN?
The Taxpayer Identification Number (TIN) is a unique number that identifies a specific individual (or business) for the purposes of paying taxes. As tax payment is mandatory for all individuals and businesses, everyone needs to have a unique TIN.
WHO NEEDS A TIN?
As mentioned above since tax payment is compulsory, every business must have its own unique TIN.
WHAT DO YOU NEED TIN IT FOR?
Apart from registration for TIN being mandatory, there is a long list of other things, which you need a TIN for:
- Opening a corporate bank account ’
- Government loans
- Foreign exchange,
- Application for trade licenses, Import and export licenses
- Registration of motor vehicles,
- Application for certificate of occupancy, etc.
How to get an Individual TIN
You would have to acquire a Ghana card PIN which is issued by National Identification Authority (NIA) as your New TIN from April 1, 2021.
The NIA is being co-located at selected GRA DTRD offices namely:
- TIN Centre, Registrar-General’s Department, Accra
- TIN Centre, Customs Long Room, Tema
- Taxpayer Service Centre, Spintex Road
- Taxpayer Service Centre, Adabraka
- Taxpayer Service Centre 1, Tema
- Taxpayer Service Centre, Koforidua
- Taxpayer Service Centre, Cape Coast
- Taxpayer Service Centre, Takoradi
- Taxpayer Service Centre, Asokwa
- Taxpayer Service Centre, Sunyani
- Taxpayer Service Centre, Ho
- Taxpayer Service Centre, Bolgatanga
- Taxpayer Service Centre, WA
to register individual taxpayers who have TIN but do not have Ghana card PIN for tax purposes.
How To Register TIN for An Organisation
The GRA would continue to generate and issue TIN to organisations, companies and, all legal persons.
Organisational TIN is required for business activities conducted by companies that are liable to pay taxes to the state. TIN is also needed by organisations for identification amongst others.
Organisations can register for TIN only after they have been registered at the Registrar General’s Department (RGD).
GRA’s TIN Centre has co-located at the premises of the RGD, to provide a one-stop-shop office issuing TIN. This allows Directors, Shareholders, and Board Members to register and be issued the organisation’s TIN to enable them to continue with the business registration process.
TIN/ Ghana Card PIN Verification
The TIN/Ghana Card PIN verification portal is available here, when there is the need for you to verify the validity of a TIN or Ghana Card PIN that has been presented to you
