Transfer Pricing Regulations, 2012 (L.I. 2188)
Regulation 3 (1)- (3)
(1) For purposes of these Regulations, the transfer pricing methods approved by the Commissioner-General are
(a) the comparable uncontrolled price method;
(b) the resale price method;
(c) the cost-plus method;
(d) the transactional profit split method; and
(e) the transactional net margin method.
(2) A transfer pricing method specified in sub regulation (1) shall be computed as specified in the Schedule.
(3) Despite sub regulation (1), the Commissioner-General may
(a) use a method other than a method stated in sub regulation (1), or
(b) in writing permit a person to use a method other than a method stated in sub regulation (1),
if the Commissioner-General is of the opinion that considering the nature of the transaction, the arm's length price cannot be determined by use of a method specified in sub regulation (1).
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
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