This is a computer generated number used to uniquely identify taxpayers, its use is mandated by Act 632 (2002) of the Republic of Ghana. The TIN is issued and administered by the Ghana Revenue Authority and is required by both Individuals and Organisations that
undertake official transactions e.g.
- a. To clear any goods in commercial quantities from any port or factory
- b. To register any title to land, interest in land or document affecting land
- c. To obtain a Tax Clearance Certificate from Ghana Revenue Authority
- d. To receive payment from the Controller and Accountant General or a District Assembly in respect of a contract for the supply of any goods or provision of any service.
In order to register a Company, Partnership or Sole Proprietorship with Registrar-General's Department an individual must first obtain a TIN from Ghana Revenue Authority (this may be obtained online at www.graeservices.com
). Companies and Partnerships registered with Registrar-General's Department will be automatically issued with a TIN upon approval, Sole Proprietorships inherit the individual TIN of the owner.