The Domestic Tax Revenue Division (DTRD) is a division of the Ghana Revenue Authority under the Ministry of Finance. It is a Public Service Organization charged with domestic tax administration. As a division of the Ghana Revenue Authority, it is very strategic in the achievement of national goals. It is headed by a Commissioner who is responsible for the day to day running of the division and subject to the direction of the Commissioner General and the Ghana Revenue Authority Board on matters of policy.
The core functions of the Service are:
- To identify all tax payers.
- Assess the taxpayer to taxes & levies.
- Collect the taxes and levies.
- Pay all amounts collected into the consolidated fund.
RESPONSIBLITIES OF DOMESTIC TAX REVENUE DIVISION
The division is responsible, under various legislations, for the collection of the following taxes & levies:
- Income Tax – Corporate Tax, personal Income Tax, and Pay As You Earn (PAYE)
- Value Added Tax
- Gift Tax
- Capital Gains Tax
- Domestic Excise Duty
- Stamp Duty
- National Health Insurance Levy (NHIL)
- GetFund Levy
- Communications Levy
- National Stabilization Levy.