The Ghana Revenue Authority — the national tax administration, formed from the merger of the Internal Revenue Service, the VAT Service and Customs.
It collects:
- Income tax, including PAYE
- VAT and the levies
- Withholding tax
- Customs and import duties
- Corporate tax
You file through the GRA taxpayers’ portal, identified by your TIN — which is your Ghana Card PIN.
A tax clearance certificate from the GRA is required for a surprising number of things: contract bidding, permit renewals, and most dealings with government.