Ghana Act or statute

Parliament of Ghana

Taxpayers Identification Numbering System Act, 2002 (Act 632). Revised Edition.

TINTIN administrationTIN applicationTIN issuanceTIN systemTIN system applicabilityTIN usageTIN useVAT registrationbusiness permitsbusiness transactionsclearancecustomer identificationpaymentspublic institutionsrecord disclosurerecord keepingregistrationtax administrationtax identificationtax registrationtax withholdingtaxpayer identificationtaxpayer identification numbertransaction compliancetransaction eligibility

Jurisdiction: Ghana
Structure: 22 provisions
Citation: Act 632
Dates: Undated source snapshot

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Purpose and legislative effect

“This section creates the Taxpayers Identification Numbering (TIN) System to identify taxpayers.”

This section creates the Taxpayers Identification Numbering (TIN) System to identify taxpayers. The TIN System applies to listed public institutions and any other public institution the Minister prescribes by legislative instrument. The Minister must designate a public officer in writing to manage and administer the system, and that officer must handle applications, assign the correct unique number, and give applicants written proof of TIN issuance. Certain taxpayers must be issued a TIN, and the designated public officer must issue it within 14 days of application. People liable to pay tax, or required to withhold tax at source, must apply for a unique TIN using the form provided by the designated public officer.

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Establishment of the Taxpayers Identification Numbering System

This section creates the Taxpayers Identification Numbering (TIN) System to identify taxpayers.

Section 1

Use of TIN

People transacting business with certain institutions must quote their TIN, and those institutions must not transact certain business after 60 days unless the TIN is provided.

Section 6

Establishment of the Taxpayers Identification Numbering System

This section establishes the Taxpayers Identification Numbering (TIN) System to identify taxpayers.

Section 1

Use of TIN

People and specified institutions must use and quote a taxpayer identification number (TIN) for certain business and official transactions.

Section 6

Interpretation.

This section defines key terms used in the Act.

Section 11

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Showing 22 of 22 provisions

Provision 16Commencement 4Interpretation 2

§ 1Establishment of the Taxpayers Identification Numbering SystemProvision

This section creates the Taxpayers Identification Numbering (TIN) System to identify taxpayers.

Section 1—Establishment of the Taxpayers Identification Numbering System. There is established by this Act an identification system known as the Taxpayers Identification Numbering (TIN) System for the purpose of identification of taxpayers.

Section 1Verify source

§ 2Institutions to whom the TIN System AppliesProvision

The TIN System applies to listed public institutions and any other public institution the Minister prescribes by legislative instrument.

Section 2—Institutions to whom the TIN System Applies. The TIN System applies to the following institutions: (a) the Internal Revenue Service; (b) the Customs Excise and Preventive Service; (c) the Value Added Tax Service; (d) the Controller and Accountant General; (e) the Registrar General's Department; (f) District Assemblies; and (g) any other public institution which the Minister may by legislative instrument prescribe. 3

Section 2Verify source

§ 3Management of the TIN SystemProvision

The Minister must designate a public officer in writing to manage and administer the system, and that officer must handle applications, assign the correct unique number, and give applicants written proof of TIN issuance.

Section 3—Management of the TIN System. (1) The Minister shall in writing designate a public officer who shall be responsible for the management and administration of the System. (2) The designated public officer shall for the purposes of subsection (1) (a) provide forms for application; (b) ensure the provision to an applicant of a correct number unique to the applicant; and (c) provide the applicant with written documentation of the issuance of the TIN to the applicant.

Section 3Verify source

§ 4Issuance of TINProvision

Certain taxpayers must be issued a TIN, and the designated public officer must issue it within 14 days of application.

Section 4—Issuance of TIN. (1) Every person (a) liable to pay tax; or (b) required to withhold tax at source under any enactment shall be issued with a Taxpayer Identification Number which is unique to that person by the designated public officer. (2) A Taxpayer Identification Number shall be issued within a period of not more than 14 days by the designated officer from the date of an application.

Section 4Verify source

§ 5Application for Issue of TINProvision

People liable to pay tax, or required to withhold tax at source, must apply for a unique TIN using the form provided by the designated public officer.

Section 5—Application for Issue of TIN. (1) Every person (a) liable to pay tax; or (b) required to withhold tax at source under any enactment shall apply in a form provided by the designated public officer for the issue to the person of a Taxpayer Identification Number unique to that person. (2) A person to whom subsection (1) applies, shall upon a request by the designated officer obtain and complete the form for submission to the designated officer for purposes of being issued with TIN under the System.

Section 5Verify source

§ 6Use of TINProvision

People transacting business with certain institutions must quote their TIN, and those institutions must not transact certain business after 60 days unless the TIN is provided.

Section 6—Use of TIN. (1) A person transacting a business with an institution specified in section 2 shall quote the taxpayer identification number issued to that person under the System. (2) The TIN issued to a person to a person under this Act shall be quoted for purposes of identification in respect of that person by the specified institution for any of the official transactions specified in section 8: (3) An institution referred to in section 2 shall after 60 days from the date of the coming into force of this Act, not transact any business for which the TIN is required under section 8 or under any other enactment unless the person has and quotes a taxpayer identification number issued to that person.

Section 6Verify source

§ 7Specified Institutions to Provide list of Registered PersonsProvision

Specified institutions must provide a list of certain persons when the designated public officer asks for it.

Section 7—Specified Institutions to Provide list of Registered Persons. 4 An institution specified in section 2 shall provide on demand by the designated public officer mentioned in section 3, a list of persons who are on the institution's records as required by law to pay tax or withhold tax or who may be registered with that institution for any other purpose.

Section 7Verify source

§ 8Use of TIN for Specified TransactionsCommencement

A person may not carry out certain customs, land, licensing, or payment transactions unless the person quotes the TIN issued under the System.

Section 8—Use of TIN for Specified Transactions. A person shall not be permitted (a) to clear any goods in commercial quantities from any port or factory; (b) to register any title to land, interest in land or any document affecting land; (c) to obtain any Tax Clearance Certificate from the Internal Revenue Service, Customs Excise and Preventive Service or the Value Added Tax Service; (d) to obtain a certificate to commence business or a business permit issued by the Registrar- General or a District Assembly; (e) 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 services unless that person quotes the TIN issued in respect of that person under the System.

Section 8Verify source

§ 9Person Registered for VATProvision

Some VAT-registered people with an identification number issued before this Act starts are treated as having been issued a TIN under the Act.

Section 9—Person Registered for VAT. A person registered by the Value Added Tax Service and issued with an identification number before the coming into force of this Act shall be treated as having been issued with TIN under this Act.

Section 9Verify source

§ 10Transitional ProvisionsCommencement

People paying tax or withholding tax at source must apply to the designated public officer for a taxpayer identification number within 60 days of the Act coming into force.

Section 10—Transitional Provisions. (1) Every person paying tax or withholding tax at source under any enactment in force at the commencement of this Act, shall within 60 days from the date of the coming into force of this Act, apply to the designated public officer on a form provided by the officer for a taxpayer identification number. (2) Where a person applies for TIN under subsection (1), that person shall be issued with the TIN within 30 days of the application.

Section 10Verify source

§ 11Interpretation.Interpretation

This section defines terms used in the Act.

Section 11—Interpretation. In this Act, "District Assemblies" include Metropolitan and Municipal Assemblies; "Minister" means the Minister responsible for Finance; "System" means the TIN System established under section 1; "TIN" means Taxpayers Identification Numbering. Date of Gazette Notification: 16th August, 2002. TAXPAYERS IDENTIFICATION NUMBERING SYSTEM ACT, 2002 (ACT 632) ARRANGEMENT OF SECTIONS 5 Section 1. Establishment of the Taxpayers Identification Numbering System. 2. Institutions to whom the TIN System Applies. 3. Management of the TIN System. 4. Issuance of TIN. 5. Application for Issue of TIN. 6. Use of TIN. 7. Specified Institutions to Provide list of Registered Persons. 8. Use of TIN for Specified Transactions. 9. Person Registered for VAT. 10. Transitional Provisions. 11. Interpretation. THE SIX HUNDRED AND THIRTY-SECOND ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED THE TAXPAYERS IDENTIFICATION NUMBERING SYSTEM ACT, 2002 AN ACT to establish a Taxpayers Identification Numbering (TIN) System under which taxpayers are given identification numbers for official transactions with the public institutions specified by or under this Act and to provide for connected matters. DATE OF ASSENT: 12th August, 2002. BE IT ENACTED by Parliament as follows:

Section 11Verify source

§ 1Establishment of the Taxpayers Identification Numbering SystemProvision

This section establishes the Taxpayers Identification Numbering (TIN) System to identify taxpayers.

Section 1Verify source

§ 2Institutions to whom the TIN System AppliesProvision

The TIN System applies to named public institutions, and the Minister may prescribe additional public institutions by legislative instrument.

Section 2—Institutions to whom the TIN System Applies. The TIN System applies to the following institutions: (a) the Internal Revenue Service; (b) the Customs Excise and Preventive Service; (c) the Value Added Tax Service; (d) the Controller and Accountant General; 6 (e) the Registrar General's Department; (f) District Assemblies; and (g) any other public institution which the Minister may by legislative instrument prescribe.

Section 2Verify source

§ 3Management of the TIN SystemProvision

The Minister must designate a public officer in writing to manage and administer the TIN System, and the designated officer must provide application forms, ensure each applicant gets a correct unique number, and give written documentation of the TIN issuance.

Section 3Verify source

§ 4Issuance of TINProvision

The designated public officer must issue a unique TIN to persons liable to pay tax or required to withhold tax at source.

Section 4Verify source

§ 5Application for Issue of TINProvision

People who pay tax, or who must withhold tax at source, must apply for a unique TIN using the form provided by the designated public officer.

Section 5Verify source

§ 6Use of TINProvision

People and specified institutions must use and quote a taxpayer identification number (TIN) for certain business and official transactions.

Section 6—Use of TIN. (1) A person transacting a business with an institution specified in section 2 shall quote the taxpayer identification number issued to that person under the System. (2) The TIN issued to a person to a person under this Act shall be quoted for purposes of identification in respect of that person by the specified institution for any of the official transactions specified in section 8: 7 (3) An institution referred to in section 2 shall after 60 days from the date of the coming into force of this Act, not transact any business for which the TIN is required under section 8 or under any other enactment unless the person has and quotes a taxpayer identification number issued to that person.

Section 6Verify source

§ 7Specified Institutions to Provide list of Registered PersonsProvision

Specified institutions must provide a list of certain persons when the designated public officer asks for it.

Section 7—Specified Institutions to Provide list of Registered Persons. An institution specified in section 2 shall provide on demand by the designated public officer mentioned in section 3, a list of persons who are on the institution's records as required by law to pay tax or withhold tax or who may be registered with that institution for any other purpose.

Section 7Verify source

§ 8Use of TIN for Specified TransactionsCommencement

A person may not carry out certain transactions unless the person quotes the TIN issued for that person.

Section 8Verify source

§ 9Person Registered for VATProvision

Certain people registered by the Value Added Tax Service before this Act started are treated as if they had been issued a TIN under the Act.

Section 9Verify source

§ 10Transitional ProvisionsCommencement

People paying tax or withholding tax at source must apply for a TIN within 60 days, and the designated public officer must issue the TIN within 30 days after application.

Section 10Verify source

§ 11Interpretation.Interpretation

This section defines key terms used in the Act.

Section 11Verify source

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Taxpayers Identification Numbering System. There is established by this Act
Section 1

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