GUIDELINES FOR TAX EXEMPTION REFUNDS
The Commissioner-General of the Ghana Revenue Authority (GRA) wishes to inform the general public that further to government policy to require prior payment of import duties and taxes, and to refund payments to applicants who qualify for exemptions from the payment of those import duties and taxes, the following guidelines are hereby published:
i. All applications for such refunds shall be filed with the Commissioner-General of the Ghana Revenue Authority at GRA Head Office 3rd floor Room 303.
ii. All applicants are also to indicate their telephone numbers (preferably mobile phone numbers) and emails clearly on their applications for refund
iii. All such applications shall state the justification for the application and be accompanied by adequate supporting documentation, including those that show proof of payment of the related duties and taxes for which refunds are being applied for.
For the avoidance of doubt, the under-listed documents must be attached to the application:
• The basis for the exemption (i.e. by which law, by which agreement, or by which authorization, etc.)
• Recommendation from sector Ministry, Agency or Institution;
• Import Declaration Form (IDF)/Electronic Ministries Departments and Agencies (eMDA) printout;
• Bank receipts / Evidence of Payment;
• Commercial invoices;
• Packing List;
• Customs Validated Declaration;
• Customs Classification and Valuation Report (CCVR);
• Bills of lading, Airway bills/Bonded Warehouse Form (Form C26);
• Tax Clearance Certificate, issued by the relevant office of the Ghana Revenue Authority stating the specific purpose for its issue (i.e. “To obtain exemption refund” );
• Tax Identification Number;
• Master list of items to procure/import, as approved by Parliament, where applicable; and
• Any other supporting documents.
iv. The Commissioner-General may require applicants for such refunds to provide additional information as is reasonably necessary in support of the application.
v. Applicants for such refunds upon the submission of all supporting documents shall be given a receipt that shall state:
a. the date and time at which the application was submitted; and
b. the supporting documents that were submitted with it.
vi. Once an application, together with all supporting documentation and information are submitted, the applicable refund shall be effected within thirty (30) days.
vii. Applicants whose refunds are unduly delayed may petition the Minister for Finance stating the grounds for the petition and the specific remedies being sought.
viii. The Minister for Finance shall decide on the petition and communicate the decision to the petitioner within fifteen (15) days upon the receipt of the petition.
ix. All enquiries about such refunds may be made on the following phone lines
0302 957272 / 0302 685085 / 0244602207.
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