Transfer Pricing Regulations, 2012 (L.I. 2188)
Regulation 5 (4)
Subject to these Regulations, where it is possible for the Commissioner-General or a taxpayer to identify
(a) specific services rendered by the taxpayer to other persons with whom that taxpayer is in a controlled relationship, or
(b) specific services rendered to the taxpayer is in a controlled relationship
the Commissioner-General shall determine whether the charge for each service rendered is consistent with the arm's length principle.
Procedure to Follow
Not Avaiable
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
Relevant Forms to Download
Not Available
Online System
Fees/ charges
Not Avaiable
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