Transfer Pricing Regulations, 2012 (L.I. 2188)
Regulation 5 (5) & (6)
(5) The Commissioner- General shall use a reasonable allocation criterion to allocate among the persons in a controlled relationship, the total charge for a service rendered by a person to other persons in the controlled relationship, where the Commissioner-General cannot identify the specific service rendered to each of the persons in the controlled relationship.
(6) For purposes of sub regulation (5), an allocation criteria is reasonable if it is based on a variable that
(a) takes into account
(i) the nature of the services;
(ii) the circumstances under which the services are provided; and
(iii) the benefit derived or expected to be derived by the persons in the controlled relationship, from the service;
(b) relates exclusively to a transaction between independent persons, and allows cost to be shared at arm's length; or
(c) is capable of being measured in a reasonably reliable manner.
Procedure to Follow
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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
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Online System
Fees/ charges
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