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-REGISTRATIONWORKSHOP FOR TAXPAYERS LTO TAXPAYERS & CONSULTANTS NATIONAL THEATRE 18 JULY, 2013 PAUL KWAKYI
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-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 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 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 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.
Overview of systems interactions • C:\Users\pkwakyi\Documents\OVERVIEW DIAGRAM.docx
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 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 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 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 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 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 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 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 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: 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 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 • 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
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