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REGISTRATION & RE-REGISTRATION WORKSHOP FOR TAXPAYERS. LTO TAXPAYERS & CONSULTANTS NATIONAL THEATRE 18 JULY, 2013. eGov Project. GRA DTRD APPLICATION -Total Revenue Integrated Processing System - trips TM (DTRD)

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REGISTRATION & RE-REGISTRATION WORKSHOP FOR TAXPAYERS

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Registration re registration workshop for taxpayers

REGISTRATION & RE-REGISTRATIONWORKSHOP FOR TAXPAYERS

LTO TAXPAYERS & CONSULTANTS

NATIONAL THEATRE

18 JULY, 2013

PAUL KWAKYI


Egov project

eGov Project

GRA DTRD APPLICATION -Total Revenue Integrated Processing System - tripsTM (DTRD)

RGD APPLICATION - Ghana e-Registration – GeREG (Marriages and Estate Administration)

Shared Services

Portal (for GRA and RGD – separate portals)

GRA PORTAL

Online TIN Registration (INDIVIDUALS)

Portal Registration

Return filing

E-Payments

Application for services

Amendment of registration details

Application for refunds

Application for exemptions

Management of Taxes

RGD PORTAL

SMS, eMail, Chat, Appointments and Scheduling

. Infrastructure – DATA CENTRE, DISASTER RECOVERY SITE, COMPUTERS, GENERATORS, AUTOMATIC VOLTAGE REGULATOR, Infrastructure UPS

KEY STAKEHOLDERS – MIN. OF COMMUNICATIONS, NATIONAL INFORMATION TECHNOLOGY AGENCY, MIN. OF FINANCE, WORLD BANK, RGD, GCNET, GRA AND PARTNERS IN BUSINESS REGISTRATION AND TAX ADMINISTRATION. (DVLA, ELECTORAL COMMISSION, NATIONAL IDENTIFICATION AUTHORITY, GHANA CUSTOMS MANAGEMENT SYSTEM)


Registration re registration why

Registration / Re-RegistrationWHY?

Old TIN issues - individuals / business with multiple TINs,

Quality and Integrity of Registration Data – RGD & GRA (INTEGRATION – VATS, IRS; & CEPS now known as DTRD and Customs Division)

Updating of Data

New TIN is required for use of trips in providing services to our partners in revenue mobilization for national development and online service.

Reduce cost of tax administration / Business Registration and compliance

Ease of doing business

Integration with other Gov’t organizations (RGD, CUSTOMS)


Registration re registration forms gra forms

REGISTRATION / RE-REGISTRATION FORMS – GRA FORMS

1. TAXPAYER REGISTRATION FORM (INDIVIDUAL)

DIRECTOR

SHAREHOLDER

COMPANY SECRETARY

EMPLOYEE AND

OTHER INDIVIDUALS

TAXPAYER MAY BE IDENTIFIED AS AN SELF-EMPLOYED, EMPLOYEE, EMPLOYEE OF WORLD, SUB REGIONAL OR DIPLOMATIC ORGANIZATION OR OTHER (DIRECTOR, STUDENT ETC)


Registration re registration forms gra forms1

REGISTRATION / RE-REGISTRATION FORMS – GRA FORMS

2. TAXPAYER REGISTRATION FORM (ORGANIZATION)

MINISTRIES, DEPARTMENTS, AGENCIES;

MUNICIPAL, METROPOLITAN AND DISTRICT ASSEMBLIES

WORLD , REGIONAL AND DIPLOMATIC ORGANIZATIONS

CORPORATE SHAREHOLDERS THAT ARE NOT REGISTERED AS GHANAIAN COMPANIES

TRUSTS AND COOPERATIVES

OTHER NON-RGD REGISTERED ORGANIZATIONS


Registration re registration forms rgd forms

REGISTRATION / RE-REGISTRATION FORMS RGD FORMS

COMPANY REGISTERED BY SHARES***

COMPANY REGISTERED BY GUARANTEE

PARTNERSHIP***

EXTERNAL COMPANIES***

SOLE-PROPRIETORSHIP

SUBSIDIARY BUSINESS NAME***

For all these companies or organization types, the re-registration of the organization at RGD constitutes re-registration with GRA for TIN.

*** represent LTO type companies registered at the RGD.


Registration re registration workshop for taxpayers

  • Overview of systems interactions

  • C:\Users\pkwakyi\Documents\OVERVIEW DIAGRAM.docx


Individual registration re registration gra

INDIVIDUAL (REGISTRATION / RE-REGISTRATION) - GRA

Complete the Taxpayer Registration form for Individuals

Attach color copy of one of the following valid IDs

Ghana Voter ID (2012) – Name (First, Middle & Surname), ID #

Ghana Driver Licence (ID# is certificate of Competence) – Name (First, Middle & Surname), Certificate of Competence, Date of Issue, Expiry Date, Date of Birth

Ghana National ID (includes that foreign national registration) – ID#, Date of Birth, Name (First, Middle & Surname), Place and Date of Issue.

Passport (Picture page that has passport holders details) – Name (First, Middle & Surname), Date of Birth, Place and Date of Issue, Expiry Date, ID#

Applicant is outside Ghana – Download and complete the registration / re-registration application form (www.gra.gov.gh)

Have copy of ID document notarized. Scan ID document and completed form and send as attachment to representative’s (third party) email for submission to the LTO or appropriate DTRD registration office.

(Please read completion notes for requirements for third party submission of such documents) – review form


Organization registration re registration gra

ORGANIZATION (REGISTRATION / RE-REGISTRATION) - GRA

FOR ONLY NON -RGD REGISTERED ORGANIZATIONS – MDAs, MMDAs, TRUSTS, COOPERATIVES, FOREIGN COMPANIES REGISTERED IN A FOREIGN COUNTRY (FOREIGN CORPORATE SHAREHOLDER OR FOREIGN COMPANY ESTABLISHING BRANCH OFFICE)

Complete GRA taxpayer registration form for Organizations.

Attach letter from the foreign corporate shareholder organization requesting for TIN. (For GRA it is only to be used for Dividend withholding purposes)

In the case of the other organizations listed above they are registered to meet tax obligations relating to PAYE and WITHHOLDING and in some circumstances Income Tax.

Form can be downloaded and completed from GRA website, Scan completed application and letter and send as an email attachment to representative in Ghana for submission to appropriate GRA office.


Company limited by share requirements re registration rgd

COMPANY LIMITED BY SHARE REQUIREMENTS (RE-REGISTRATION) - RGD

1. Complete Company limited by share re-registration form

Prerequisite is that all the Directors, the Company Secretary and shareholders* should have the new TIN.

i. Shareholder requirements for issuance of TIN – 2 or 3 individual / corporate shareholders (Use of Dummy shareholder TIN to hold remaining shares pending TIN for remainder of shareholders – dividends withholding tax)

b. Copy of Company Regulations

c. Copy of Certificate of Incorporation and Commencement Certificate

d. Copy of Form 3 – Original Returns of Particulars of the Company. This forms lists the following

e. Copy of Form 4 – Declaration of payment for share issue before Commissioner of Oaths

f. Latest Annual return completed or filed

g. Copies of Board resolution reflecting changes to company structure – Directors, Company Secretary, Auditor etc.

h. Payment of any outstanding annual return fees up to 10 years (GHC35 / Year) (PAGE 7)


Company limited by guarantee requirements re registration rgd

COMPANY LIMITED BY GUARANTEE REQUIREMENTS (RE-REGISTRATION) - RGD

1. Complete Company limited by guarantee re-registration form

a. Prerequisite is that all the Directors, the Company Secretary and shareholders* should have the new TIN.

b. Copy of Company Regulations

c. Copy of Certificate of Incorporation and Commencement Certificate

d. Copy of Form 3 – Original Returns of Particulars of the Company

e. Latest Annual return completed or filed

f. Copies of Board resolution reflecting changes to company structure – Directors, Company Secretary, Auditor etc.

g. Payment of any outstanding annual return fees up to 10 years (GHC35 / Year) (Page 6)


External company requirements rgd

EXTERNAL COMPANY REQUIREMENTS - RGD

Completion of re-registration form for External Company

Pre-requisite is that the foreign company and Local Representative have new TIN – see GRA Organisation and Individual form TIN requirements respectively.

Copy of Letter issued to external company on initial registration

Payment of any outstanding annual renewal fee up to 10 years (USD500 / Year) (Page 4)


Partnership requirements rgd

PARTNERSHIP REQUIREMENTS - RGD

Completion of re-registration form for Partnership

Pre-requisite is that all partners should have a new TIN – see Individual TIN form requirements

Copy of Partnership Certificate

Copy of Partnership Deed

Amendments to partnership structure

Payment of outstanding annual renewal fee up to 10 years (GHS30 / Year) (PAGE 4)


Soleproprietorship rgd

SOLEPROPRIETORSHIP – RGD

Completion of re-registration form for Sole Proprietorship

Pre-requisite is the new TIN for the Individual (The Sole Proprietorship TIN is same as for the Individual)

Copy of Business Name Certificate

Payment of outstanding annual renewal fee up to 10 years (GHS15 / Year)


Subsidiary business name rgd

SUBSIDIARY BUSINESS NAME – RGD

Completion of re-registration form for Subsidiary Business Name (SBN)

Pre-requisite is the new TIN for the Company (The SBN TIN is same as for the Company) establishing Trading Name

Copy of SBN Certificate

Payment of outstanding annual renewal fee up to 10 years (GHS15 / Year)


Subsidiary business name

SUBSIDIARY BUSINESS NAME

RGD RE-REGISTRATION FORM COMPLETION REQUIRES THE FOLLOWING:

Name of Company

Old RGD Number

Old TIN - (TEN Characters) optional

Current Tax Office - LTO


Facilitation of re registration process

FACILITATION OF RE-REGISTRATION PROCESS:

LTO OFFICE set up us a one stop shop for submission of re-registration documents and issuance of TIN certificates; forwarding business registration docs to RGD and dispatching issued BUSINESS CERTIFICATES to applicants.

GRA WILL VET, PROCESS GRA RE-REGISTRATION FORMS AND ISSUE INDIVIDUAL / ORGANIZATION TINs

RGD STAFF TO VET RE-REGISTRATION DOCUMENTS FOR COMPLETENESS, COLLECT APPLICABLE FEES OR PAYMENTS

ANNUAL RETURNS REQUIRED ONLY FOR THE MOST CURRENT YEAR

COMMUNICATED TO VIA PREFERRED METHOD – SMS, EMAIL OR LETTER

ONLINE REGISTRATION FOR INDIVIDUALS (GHANA NATIONAL ID ONLY) – TO BE LAUNCHED BY END OF NEXT WEEK.

SHAREHOLDERS – TWO OR THREE LARGEST SHAREHOLDERS. Others lumped under dummy TIN to be updated as and when information becomes available


Trips implementation at lto new tin registration deadlines

TRIPS IMPLEMENTATION AT LTO & NEW TIN REGISTRATION DEADLINES

DEADLINE FOR RE-REGISTRATION OF LTO COMPANIES (issuance of new TIN certificates and Business Certificates) – AUGUST 2013.

COMPLETED APPLICATIONS AND DOCS SUBMITTED TO LTO FOR PROCESSING.

IMPLEMENTATION OF tripsTM at LTO – September 2013.

FAILURE TO COMPLY WITHIN TIME FRAME

One stop shop is for limited time

May have delays in processing tax business on systems other than trips (customs included)

No e-filing / e-payment

No Exposure of your company to RGD GeREG platform (searches, investment)

No Communication by SMS, eMail etc

Public Procurement – Annual renewals


Website addresses

Website Addresses

  • GRA – www.gra.gov.gh

  • RGD – www.rgd.gov.gh

  • ISIC 4.0 – International Standard of Industrial Classification. The URLs are as follows Hierarchy search: http://unstats.un.org/unsd/cr/registry/regcst.asp?Cl=27&Lg=1Alpha search: http://unstats.un.org/unsd/cr/registry/regs.asp?Cl=2&Lg=1


Registration re registration workshop for taxpayers

THANK YOU

? questions


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