2024
2024

Ghana Revenue Authority

The Ghana Revenue Authority (GRA) stands as the primary administrative body entrusted with the assessment, collection, and accountability of tax revenue within Ghana. Rooted in a commitment to bolster compliance, the GRA endeavors to support taxpayers in fulfilling their obligations through comprehensive guidance and assistance.

Key Functions and Initiatives

The GRA's mandate encompasses diverse functions aimed at optimizing revenue collection and promoting tax compliance. Among its core responsibilities are the assessment and collection of taxes, the facilitation of tax education, combating fraud and evasion, and advising District Assemblies on revenue matters. Notably, the GRA operates an Informant Award Scheme, incentivizing individuals to provide vital information leading to tax recovery.

In its pursuit of robust tax policy, the GRA collaborates closely with the Ministry of Finance and Economic Planning, leveraging stakeholder expertise to formulate effective revenue measures. Taxpayers, categorized into large, medium, and small segments, are subject to differentiated compliance frameworks tailored to their respective turnovers.

Adaptation and Innovation

The GRA continually adapts to evolving tax landscapes, embracing technological advancements to streamline operations and improve service delivery. Initiatives like the Uni-Pass clearance system and amendments to tax laws reflect the GRA's commitment to efficiency and transparency in revenue administration. The introduction of the Unified Common Property Rate Platform, in partnership with Metropolitan, Municipal, and District Assemblies, underscores efforts to modernize property rate collection and enhance fiscal governance.