The Ghana Revenue Authority (GRA) has moved to dispel uncertainties surrounding the tax status of individuals earning incomes abroad, affirming the criteria for categorizing individuals as “resident” for tax purposes.
In response to public concerns, GRA issued a statement from its headquarters in Accra on Monday evening, clarifying the eligibility criteria for individuals considered resident for tax purposes under the Income Tax Act 2015 (Act 896).
The statement, signed by a GRA spokesperson, underscored the importance of understanding the legal definition to ensure compliance with tax regulations.
According to GRA, individuals falling under the following categories are deemed resident for tax purposes:
Ghanaian citizens with a permanent home in Ghana: Those who reside in the country throughout the fiscal year.
Presence in Ghana for at least 183 days: Individuals who spend a minimum of 183 days in Ghana within any 12-month period that starts or ends within the tax year.
Government employees or officials posted abroad: Officials representing Ghana abroad are also considered resident individuals for tax purposes.
Temporary absence not exceeding 365 days: Ghanaian citizens temporarily absent from the country for up to 365 consecutive days but maintain a permanent home in Ghana are also included.
In light of these clarifications, GRA announced the opening of a special window aimed at facilitating the declaration and payment of taxes for eligible resident individuals.
This initiative is intended to enable taxpayers to rectify any undisclosed incomes and ensure compliance with tax regulations.
The GRA emphasized the importance of utilizing this opportunity for regularization of tax affairs, urging all eligible individuals to take advantage of the special window.
To assist taxpayers further, GRA provided various communication channels including its website, toll-free number, WhatsApp, email, and Taxpayer Service Centres (TSCs).
For more information on eligibility criteria and participation methods, taxpayers are directed to visit the GRA website at www.gra.gov.gh, contact the toll-free number at 0800-900-110, or reach out via WhatsApp at 0552-990-000/0200-631-664.
Alternatively, individuals can email GRA at info@gra.gov.gh or visit their nearest Taxpayer Service Centre for assistance.
The GRA reassured the public of its commitment to ensuring transparency and compliance with tax laws, urging all taxpayers to adhere to the guidelines provided to avoid any legal ramifications.
With these clarifications, the GRA aims to streamline tax processes and enhance revenue collection efforts in Ghana, fostering economic growth and development in the country.