Transfer Pricing Regulations, 2012 (L.I. 2188)
Regulation 4
(1) A person who intends to engage in a transaction with another person in a controlled relationship shall, ensure that the price of the goods to be sold or the service to be rendered is computed by the use of a method specified in regulation 3.
(2) Despite sub regulation (1), the person who intends to enter into the transaction may apply to the Commissioner-General for permission to use a method other than a method specified in regulation 3, if considering the nature of the transaction, the arm's length price cannot be determined by that person by the use of any of the methods specified in regulation 3.
(3) A person who makes an application to the Commissioner-General under sub regulation (2) shall prove to the Commissioner-General that
(a) none of the specified methods can reasonably be applied to determine arm's length conditions for the transaction, and
(b) the method proposed to be used yields a result consistent with that which would be achieved by independent persons engaged in a comparable independent transaction.
Subject : TRANSFER PRICING
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
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