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TAXPAYERS IDENTIFICATION NUMBERING
SYSTEM ACT, 2002 (ACT 632)
ARRANGEMENT OF SECTIONS
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 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 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.
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 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 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 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 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 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 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 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 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. |
