Taxpayer Identification Numbering System
Taxpayer Identification Numbering System (TIN ACT)
The TIN is a unique Identification Number issued to taxpayers for official transactions with the under listed public institutions.
(a) The Domestic Tax Revenue Division of the Ghana Revenue Authority
(b) The Customs Division of the Ghana Revenue Authority
(c) The Controller and Accountant General's Department
(d) The Registrar General's Department
(e) District Assemblies and
(f) Any Public Institution which the Minister may by legislative Instrument prescribe.
Issuance of TIN
All persons liable to pay tax, or from whom taxes are withheld at source by employers or agents through payroll deductions and /or other business transactions under any enactment are required to register.
Application for Issue of TIN
Every person liable to pay tax or required to withhold tax at source under any enactment shall apply in a form prescribed by the designated Public Office.
Use of TIN
A person transacting a business with any of the listed public institutions specified above shall quote their taxpayers identification number for purposes of identification.
Specified transactions that require TIN
A person shall not be permitted to undertake the under listed activities without use of a TIN
(a) to clear any goods in commercial quantities from any port or factory
(b) to register any title to land, interest in land or any document affecting land
(c) to obtain any Tax Clearance Certificate from the internal Revenue Service, Customs Excise and Preventive Service or the Value Added Tax Service.
(d) to obtain a Certificate to commence business or a business permit issued by the Registrar-General or a District Assembly
(e) to receive payment from the Controller and Accountant General or a District Assembly in respect of a contract for the supply of any goods or provision of any services.
What do I need to register?
One of the following:
- Certificate or Letter of Business Registration
- Copy of Valid Drivers License (picture page)
- Copy of Valid Passport (picture page)
- Copy of Valid Voters ID
- Copy of Valid National ID
Where do I need to register
A completed application form with one of the documents listed above has to be submitted to one of the under listed agencies:
Registrar General's Department
Domestic Tax Revenue (Income Tax & VAT) Office
Custom Division Office
Large Taxpayer Unit (only for employees of large companies registered with the Unit)