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Home Divisions Domestic Tax Revenue
Domestic Tax Revenue

Domestic Tax Revenue Division

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The Domestic Tax Revenue Division (DTRD) is a division of the Ghana Revenue Authority (GRA).  The division is 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 subject to the direction of the Commissioner General and the Ghana Revenue Authority Board on matters of policy.

FUNCTIONS

The core functions of the division are:
1.    To identify all taxpayers
2.    Assess the taxpayer to taxes & levies
3.    Collect the taxes and levies
4.    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 and 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
•    Royalties
•    National Health Insurance Levy (NHIL)
•    Ghana Education Trust Fund Levy
•    Communications Service Tax (CST)
•    National Stabilization Levy

 

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