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Ghana Revenue Authority - HQ
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NATIONAL COMPETITIVE TENDERING INVITATION FOR TENDER

The Ghana Revenue Authority (GRA) intends to apply part of its budgetary allocation for eligible payments under the contract for which this invitation for tender is issued.

The Ghana Revenue Authority now invites sealed Tenders from eligible Tenderers for the procurement of the under-mentioned items. Click BELOW to download the detail.

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PAYMENT OF WITHHOLDING TAXES – SEPTEMBER, 2015
ALL WITHHOLDING TAX AGENTS TO NOTE

Are you aware that withholding taxes must be paid to the Domestic Tax Revenue Division (DTRD) of the Ghana Revenue Authority (GRA) by the 15th of every month?

Do you know that withholding taxes deducted from employment, payment for goods and services and all other withheld taxes for September 2015 are due by 15th October, 2015? 

Pay all withheld taxes on due dates.  All payments should be made with an accompanying schedule, in both hard and soft copies, indicating gross amount, the tax deducted and name(s) of taxpayer(s) from whom the taxes were withheld. 

Please be reminded that failure to pay the tax withheld on due date attracts a penalty of 20% (for not more than 3 months) and 30% (exceeding 3 months) in addition to the tax unpaid.

COMMISSIONER-GENERAL
GRA- INTEGRITY FAIRNESS SERVICE
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ADDENDUM (POSTPONEMENT OF TENDER OPENING DATE) 
PROCUREMENT OF VEHICLES AND FORK LIFTS
PACKAGE NO. GR/GRA/GD/0019-20/2015
As a follow up to telephone calls made to prospective tenderers, the Ghana Revenue Authority (GRA) wishes to bring to the notice of the general public and in particular all Suppliers who bought tender Documents for supply of the above mentioned items that due to circumstances beyond our control, the tender opening date has been re-scheduled as follows:

New Date for Tender Opening :   Friday, 16th October, 2015
Time for Closing of Tender Box : 10:00am
Time for Tender Opening     : 10:30am
Venue for Tender Opening :   VAT House, Conference Room 
No. 123 on the First Floor.

Ghana Revenue Authority deeply regrets any inconvenience the postponement might have caused to prospective Tenderers.

COMMISSIONER-GENERAL
GRA – Integrity Fairness Service
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VAT AND THE ESTATE DEVELOPER

The Commissioner-General wishes to inform the general public, and in particular mortgage providers and operators in the Real Estate and Construction sector, that 

• The Value Added Tax Act, 2013 (Act 870) imposes VAT on the sale of immovable property by an estate developer;
• The Value Added Tax (amendment) Act, 2015 (Act 890) obliges real estate developers to charge and account for VAT on taxable supplies of immovable property at a flat rate of 5% on the value of each taxable supply; and that 
• Estate developers engaged in the sale or supply of immovable property are required to charge and account for VAT from 1st October, 2015.

Thus, and for the avoidance of doubt, the sale of each unit of immovable property by an estate developer is taxable under the VAT law at a flat rate of 5%, calculated on the Value of the unit of immovable property.  All other taxable supplies/services made by estate developers as defined by the VAT law are taxable at the standard VAT/NHIL rate of 17.5%.

In addition, and in accordance with Regulation 45 of the Value Added Tax Regulations, 1998 (LI 1646), for contracts concluded between two or more parties before October 1, 2015, the terms of which did not include provisions relating to the tax, the supplier shall recover the tax due on any taxable supplies made under the contract after October 1, 2015.

Furthermore, where a contract concluded after the October 1, 2015 does not include a provision relating to the tax, the contract prove shall be deemed to include the tax and the supplier under the contract shall account for the tax.

It should however be noted that item 18 of the First Schedule of Act 870 (Headed “Exempt Supplies”) exempts the following supplies from VAT:

a. immovable property, including land, attributable to a dwelling,
b. accommodation in a dwelling;
c. land used or to be used for agricultural purposes; and
d. civil engineering public works, including roads and bridges

For purposes of the VAT treatment of supplies in the Real Estate and/or construction industry, the following definitions apply:
“Dwelling” refers to any building, premises, structure or any place which is not used for commercial purposes and which is used predominantly for residential purposes; and

“Estate Developer” means a commercial establishment engaged in the business of the construction and sale of immovable property.


COMMISSIONER-GENERAL
GRA- INTEGRITY FAIRNESS SERVICE
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REQUEST FOR EXPRESSION OF INTEREST
The Ghana Revenue Authority (GRA) intends to apply part of its DANIDA supported funds   to fund eligible payments towards the cost of selecting Consultants and Service Providers.

AREAS:

• Provide Hotel Accommodation/Food for 10 to 70 people

• Conference Facilities for 10 to 70 people at short notices

 

CONSULTANCY SERVICES:

Consultants should be able to write Terms of References and provide consultancy services in the following areas:

• Audit (Industry specifics such as Mining, Financial Institutions, Telecommunications, Manufacturers, Excise)

• Performance management

• HR Planning

• Inventory

• Management Quality Assurance

• ISO Standards

• Disaster Recovery Planning

• Procurement

• Finance

• Fleet Management

• Management and Leadership Training

• Branding

• Client Relationship Management System

• Project Management

• Data warehouse

• Customs

• Indirect tax

• Direct tax

• Website/Intranet

• Training and Development

• Strategic Planning

• Evaluation

• Research/Surveys

• Report Writing

SELECTION CRITERIA

The Ghana Revenue Authority therefore invites Consultants and Service providers that have been in practice for a minimum of three (3) years to indicate their interest and capacity to undertake the said assignments by providing proposals with information that indicates the following:  

• Company Profile

• Profile of key personnel

• Experience in assignment of comparable scope that has been undertaken in recent times/List of clientele base

• Evidence of  good corporate membership of the requisite professional bodies

• Valid Tax Clearance Certificate

• Valid SSNIT Clearance Certificate

• Company Registration Certification

• Company Registration Certificate Renewal

• Spread/location of offices in other regions apart from Greater Accra

Interested eligible Consultancy Firms and Service Providers may obtain further information from Room 001 on the ground floor of Head Office Annex of Ghana Revenue Authority from 9.00am to 4.30pm on all working days. (Attention-Roland Asampana)

Firms and Service Providers will be selected in accordance with procedures and guidelines set out in the Public Procurement Act, 2003 (Act 663) of Ghana. 

Expression of Interest marked ‘CONSULTANCY SERVICES’ or ‘SERVICE PROVIDERS’’ must be delivered in sealed envelopes to the address below not later than 11am on the 16th October, 2015

 

ADDRESS FOR SUBMISSION OF EXPRESSION OF INTEREST

4TH FLOOR-BY THE SECURITY DESK

GHANA REVENUE AUTHORITY 

HEAD OFFICE 

MINISTRIES

 

COMMISSIONER-GENERAL

GRA – INTEGRITY FAIRNESS SERVICE
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The Ghana Revenue Authority (GRA) has noted, with concern, a trend in the outcomes of audits that it conducts on some taxpayers and businesses.  The audits have revealed that businesses; small, medium and large:

1. Suppress  or understate sales for income tax and VAT purposes

2. Inflate or overstate expenditure for the same purpose

3. Consequently under declare income tax and VAT to be paid

4. Fail to withhold Pay As You Earn (PAYE) from employees

5. Fail to withhold Taxes on goods and services

6. Fail to account for taxes withheld

7. Fail to account for VAT/NHIL on credit sales

8. Compute the VAT rates wrongly

9. Do not pay directors’ assessments to GRA 

GRA wishes to remind its esteemed taxpayers that the commission of these infractions, whether deliberate or inadvertent, attracts sanctions under the various legislations administered by GRA, such as the VAT Act, 2013 (Act 870) and the Internal Revenue Act, (Act 592).  The GRA therefore wishes to advise all taxpayers and businesses to take note of such mistakes and omissions, and take steps to avoid their commission in order not to fall foul of the law.
ALL TAXPAYERS TO NOTE OUTCOMES OF RECENT TAX AUDITS
The GRA takes the opportunity to inform all taxpayers that whenever they are in doubt about the tax status of a transaction, they should not hesitate to contact their local tax offices for clarification.  The doors of GRA are always open for enquiries.  Taxpayers can also email us on info@gra.gov.gh. 

COMMISSIONER-GENERAL

GRA – INTEGRITY FAIRNESS SERVICE
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PAYMENT OF WITHHOLDING TAXES – AUGUST, 2015 (ALL WITHHOLDING TAX AGENTS TO NOTE)
ALL WITHHOLDING TAX AGENTS TO NOTE

Are you aware that withholding taxes must be paid to the Domestic Tax Revenue Division (DTRD) of the Ghana Revenue Authority (GRA) by the 15th of every month?

Do you know that withholding taxes deducted from employment, payment for goods and services and all other withheld taxes for August 2015 are due by 15th September, 2015? 

Pay all withheld taxes on due dates.  All payments should be made with an accompanying schedule, in both hard and soft copies, indicating gross amount of tax deducted and name(s) of taxpayer(s) from whom the taxes were withheld.

Please be reminded that failure to pay the tax withheld on due date attracts a penalty of 20% (for not more than 3 months) and 30% (exceeding 3 months) in addition to the tax unpaid.

COMMISSIONER-GENERAL

GRA- INTEGRITY FAIRNESS SERVICE
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PUBLIC AUCTION SALES OF GENERAL GOODS AND VEHICLES

The Commissioner-General of the Ghana Revenue Authority (GRA) wishes to inform the general public that the Customs Division’s next Auction Sales of General Goods and Vehicles will come off as follows:
1. KOTOKA INTERNATIONAL AIRPORT (KIA) -GENERAL GOODS - 14TH TO 18TH SEPTEMBER, 2015 - 10:00 AM
2. TEMA - GENERAL GOODS & VEHICLES - 29TH TO 30TH SEPTEMBER, 2015 - 10:00 AM
The public is respectfully invited.
COMMISSIONER-GENERAL
GRA – INTEGRITY FAIRNESS SERVICE
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