NCCE educates non-formal players on tax compliance

The National Commission for Civic Education (NCCE), in partnership with the Ghana Revenue Authority, has intensified public education of non-formal business operators on tax obligations.

As part of the public engagement, the NCCE Ablekuma South Sub-Metro Officials have undertaken community based tax compliance education at Chorkor, a suburb of Accra, for zonal and branch members of the Ghana Tailors and Dressmakers Association (GTDA).

The NCCE Ablekuma South Sub-Metro Officer, Mrs. Druscilla Lartey, explained that tax payment also formed part of a citizen’s civic duties as well as a legal requirement, stipulated in Chapter Six, Article 41(i) of the 1992 Constitution.

She identified some of the basic taxes for citizens and companies as Corporate Tax, Personal Income Tax, Pay As You Earn, Vehicle Income Tax, Tax Stamp, Gift Tax, Capital Gains Tax and Rent Tax.

Mrs. Lartey said since there are large populations operating within the informal sector, GRA had segmented the taxes to make it easier for informal stakeholders to comply.

She said the Vehicle Income Tax sticker is for commercial vehicle operators, which must be purchased on quarterly basis to spread the cost element over the four quarters.

She said Tax Stamp is for small-scale self-employed operators like dressmakers, susu collectors, butchers, container shop owners, artisans and hawkers on quarterly basis within any year of assessment.

Mrs. Lartey encouraged the informal sector to secure the Taxpayer Registration Number known as the Tax Identification Number (TIN) adding it would be required of anybody to register to acquire it.

She said the TIN would be needed during the payment of any type of tax, filing a Tax Return or filing any document at the Registrar General’s Department or making transactions with the Accountant General’s or any ministry, metropolitan or district assembly.

She said the TIN will also help taxpayers when conducting official transactions such as clearing goods in commercial quantities from any port or factory, registering any title to land, interest in land or document affecting land.

TIN is also required for obtaining a Tax Clearance Certificate from Customs Division of GRA, or Valued Added Tax Service.

The Chairman of the Chorkor Zonal Branch of GTDA, Abraham Quaye, called on members to make it a duty to honour their tax obligations and co-operate with personnel from the GRA on their rounds to collect tax.

The NCCE/GRA Tax Education forum forms part of a broader tax-compliance sensitisation programme to sensitise both formal and informal actors to comply with their tax obligations to increase national revenue mobilisation.