Transfer Pricing Regulations, 2012 (L.I. 2188)
Regulation 2 (1) & (2)
(1) A person who engages in a transaction with another person with whom that person has a controlled relationship, shall compute the profit or loss arising from that transaction on the basis that it is conducted at arm's length.
(2) A transaction is conducted at arm's length between persons in a controlled relationship, if the terms of the transaction do not differ from the terms of a comparable transaction between independent persons.
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
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