Revenue Administration Act, 2016 (Act 915)
Section 14: (1) A person may apply in writing to the Commissioner-General for a Tax Clearance Certificate.
(2) The applicant shall state the purpose for which the Tax Clearance Certificate is required.
(3) The Commissioner-General shall issue a Tax Clearance Certificate where the Commissioner-General is satisfied that the applicant
(a) has been issued with a Taxpayer Identification Number and the number is specified in the application;
(b) has no outstanding tax, returns or other obligations under any tax law; and
(c) has satisfied any other condition that the Commissioner- General may determine.
(4) A tax clearance certificate issued to an applicant shall indicate
(a) the name of the taxpayer;
(b) the Taxpayer Identification Number;
(c) the period for which the Tax Clearance Certificate applies, which may be a continuous period and with respect to that period, whether
(i) tax is due by the person;
(ii) arrangements have been made by the person for the payment of tax that are satisfactory to the Com- missioner-General; or
(iii) the Commissioner-General is currently satisfied that the taxpayer is in good standing; and
(d) any limit on the purpose for which the Tax Clearance Certificate may be used.
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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