Category Archives: Tax

How to reconcile your withholding tax credits on the taxpayer portal

Woman looking at the camera in front of computer

The Ghana Revenue Authority (GRA) taxpayer portal is a work in progress. GRA often adds or changes features of the portal without adequate education and information. You often get to know of the changes when using the portal.  At SCG, we are heavy users of the taxpayer portal, so we learn from our experiences. To […]

Common VAT Pitfall that Tax Audits Reveal – Part 2

VAT Pitfall

Part one of this article focused on common issues that arise from the VAT Tax Audits by the Ghana Revenue Authority (GRA). In the final part of the article, we discuss the taxpayers’ difficulties in complying with the Ghana VAT Law and recommend ways to deal with the difficulties. Challenges faced by taxpayers. Paying taxes […]

Common VAT Pitfall that Tax Audits Reveal – Part 1

Tax audits

The Ghana Revenue Authority uses tax audits to ensure compliance and to increase tax revenue. It carries out both comprehensive and desk audits. The GRA’s approach is to focus its audit efforts on high-risk areas where the risk of noncompliance is high. VAT is one of the high-risk areas in their scope.  In this article, […]

10 Frequently Asked Questions About GRA Tax Audits

GRA tax audits

This blog answers common questions that people ask about tax audits. 1. What is a tax audit? A tax audit is an examination of a taxpayer’s financial records and tax returns by the GRA to ensure that the taxpayer has accurately reported their income, deductions, and credits and complied with tax laws and regulations. 2. […]

8 Steps to get your electronic tax clearance certificate (E-TCC)

tax clearance certificate

A Tax Clearance Certificate (TCC) confirms a taxpayer has paid his taxes or has agreed on a payment plan with the Ghana Revenue Authority (GRA) at the date of application. To remove the hassle from getting a TCC, GRA has moved from issuing physical TCC to issuing Electronic Tax Clearance Certificates (E-TCC). You can now apply for and […]

Important Tax Law Changes – effective January 2023

Highlights of assented tax policies from 2023 Budget Statement. The government of Ghana outlined tax policy measures in the 2023 Budget statement. The proposed policy was brought into effect when the Parliament of Ghana assented Value Added Tax (Amendment) (N0 2) Act 2022 (Act 1087) and Electronic Transfer Levy (Amendment) Act 2022 (Act 1089). In […]

How To Pay Taxes on Ghana.Gov Portal

steps to pay tax

After you file a tax return on Ghana.Gov, it becomes a pending liability on the Pending Payment screen. Before you can make payment on Ghana.Gov, you must generate a tax bill from the Taxpayers portal for the tax type you have filed. Follow the steps below to make a payment. 1. Logon to taxpayersportal.com with […]

A Branch Operation Exposes You To Unpredictable Taxes

Under the Ghana Companies Act 2019, Act 992 a branch is “a body corporate formed or incorporated outside Ghana but has established a place of business in the country”. Simply put, a branch is a foreign company that has created a presence in Ghana to do business. The income earned by the branch from its […]