If you are a taxpayer or potential taxpayer in Ghana, having a Taxpayer Identification Number (TIN) is essential for tax purposes. The Ghana Revenue Authority (GRA) issues this unique number to identify you and your tax obligations. In this guide, we will explain how you can find and check your TIN number in Ghana, whether you are an individual or an organization.
What is a Taxpayer Identification Number (TIN)?
A Taxpayer Identification Number (TIN) is a unique identifier for taxpayers or potential taxpayers (both individuals and corporate bodies) for tax purposes. The Revenue Administration Act 2016, (Act 915), sections 10 to 12, authorizes the Commissioner-General of the GRA to maintain a Taxpayer Identification Numbering System for those liable to register and pay taxes to the state.
Transition to Ghana Card PIN for Individual Taxpayers
Since April 1, 2021, the Ghana Card Personal Identification Number (Ghana Card PIN) has become the new Taxpayer Identification Number for individual taxpayers only. This means that the Ghana Card PIN has replaced the TIN issued by GRA for individual taxpayers and is now used for all tax-related transactions and other legal matters requiring a TIN.
The Ghana Card
The Ghana Card is a national identity card issued by the National Identification Authority (NIA) to citizens and permanent residents of Ghana. It contains biometric data such as fingerprints, iris scans, facial recognition, and personal information like name, date of birth, place of birth, and address.
Why the Change?
The Ghana Card PIN is replacing the TIN for individual taxpayers because it provides a more secure and efficient way of identifying and verifying taxpayers and their transactions. The Ghana Card PIN is also linked to other national databases, such as the Births and Deaths Registry, the Driver and Vehicle Licensing Authority, and the Social Security and National Insurance Trust. This integration enhances tax compliance and provides the GRA with more comprehensive information about taxpayers.
How to Find Your TIN Number in Ghana
For Individuals
Since April 1, 2021, the Ghana Card PIN serves as the TIN for individual taxpayers. Therefore, if you have a Ghana Card, your TIN is the 13-digit alphanumeric code on the card, which starts with “GHA” and ends with a check digit (e.g., GHA-0012345678X). You can also find your TIN on any tax-related documents received from the GRA, such as tax clearance certificates, withholding tax certificates, or VAT invoices.
For Organizations
Organizations are still required to register for a TIN with the GRA. The organizational TIN is a 13-digit alphanumeric code starting with “GHA” and ending with a check digit (e.g., GHA-123456789-1). You can find your organizational TIN on your business registration certificate from the Registrar General’s Department (RGD) or on any tax-related documents received from the GRA.
Cost of Obtaining a TIN Number
Obtaining a TIN number in Ghana is free of charge. There are no fees for registering for a TIN with the GRA or for obtaining a Ghana Card from the NIA. However, you might incur costs for related services such as renewing an expired or damaged Ghana Card, replacing a lost or stolen card, updating personal information, or obtaining certified copies of documents from the RGD or NIA.
Registering for Tax in Ghana
For Individuals
If you are an individual taxpayer, you do not need to register separately for tax with the GRA. Simply register for a Ghana Card with the NIA and use your Ghana Card PIN as your TIN for tax purposes. You can then file and pay your taxes online or at any GRA office.
For Organizations
Organizations need to register for tax with the GRA after obtaining a business registration certificate from the RGD and receiving an organizational TIN. Taxes can then be filed and paid online or at any GRA office.
Resetting Your TIN Password
If you have forgotten or lost your TIN password, you can reset it online or at any GRA office. Your TIN password is used to access the GRA online portal for filing and paying taxes.
Online Reset of TIN Number
- Go to the GRA Website Login Page.
- Click on the “Forgot Password” link below the login box.
- Enter your TIN or Ghana Card PIN.
- Click on the “Submit” button.
- Wait for an email from the GRA with a link to reset your password.
- Follow the instructions in the email to create a new password.
Reset at GRA Office
- Visit any GRA office.
- Provide your TIN or Ghana Card PIN and a valid ID.
- Request a password reset.
- Wait for the officer to reset your password and provide you with a new one.
Verifying/Recovering Your TIN Number
If you have forgotten or lost your TIN number, you can recover it online or at any GRA office.
Online Verification
- Go to the GRA Website.
- Click on the “Verify TIN” link.
- Enter your details as required.
Verification at GRA Office
- Visit any GRA office.
- Provide your name and a valid ID.
- Request a TIN recovery.
- Wait for the officer to verify your identity and provide your TIN number.
Frequently Asked Questions
Will All Taxpayers Use the Ghana Card PIN?
No, only individual taxpayers will use the Ghana Card PIN as their TIN from April 1, 2021. Organizations will continue to use the TIN issued by the GRA.
Replacing TIN with Ghana Card PIN
If you are an individual taxpayer with a Ghana Card, you need to replace your TIN with your Ghana Card PIN. Visit any GRA DTRD Taxpayer Service Centre or MTO with your Ghana Card and fill out a form to link your Ghana Card PIN to your existing taxpayer records. You can also do this online via the GRA website.
Multiple TINs
If you have multiple TINs, you need to link each TIN to your Ghana Card PIN. Visit a GRA DTRD Taxpayer Service Centre or MTO with your Ghana Card and fill out the necessary form, or do it online via the GRA website.
Accuracy of Data
To ensure your taxpayer data is accurately stored under your Ghana Card PIN, verify that all personal information is correct on both your Ghana Card and taxpayer records. Report any discrepancies to the NIA or GRA for correction.
Taxpayer Office Change
Your taxpayer office will not change once you switch from TIN to Ghana Card PIN. You will continue to deal with the same taxpayer office.
Expatriates/Non-Residents
Expatriates or non-residents liable to pay tax in Ghana need to obtain a Ghana Card and use the PIN as their TIN. Register for a Ghana Card at any NIA registration center with a valid passport and visa or residence permit.
Tax Identification Made Simple
Simplifying tax identification can ease the compliance process. For a broader understanding of how tax identification works globally, explore our articles on How to Obtain a Taxpayer Identification Number (TIN) in Rwanda, How to Check Your TPIN Number in Zambia, and Taxpayer Registration on the TARMS Self-Service Portal.
Having a TIN number is crucial for tax and other legal transactions in Ghana. For any questions or issues regarding your TIN, contact the GRA through their website, phone numbers, email, or social media platforms.