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

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.
1

list of Registered Persons.
8. Use of TIN for Specified Transactions.
9. Person Registered for VAT.
10. Transitional Provisions.
11. Interpretation.
1

ACT 632
REPUBLIC OF GHANA
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.
2

trar General's Department;
(f) District Assemblies; and
(g) any other public institution which the Minister may by legislative instrument prescribe.
2

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.

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. 3

erson has and quotes a taxpayer identification number
issued to that person. Section 7—Specified Institutions to Provide list of Registered Persons. 3

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.

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. TAXPAYERS IDENTIFICATION NUMBERING SYSTEM ACT, 2002 (ACT 632)
ARRANGEMENT OF SECTIONS
4

on Numbering. Date of Gazette Notification: 16th August, 2002. TAXPAYERS IDENTIFICATION NUMBERING SYSTEM ACT, 2002 (ACT 632)
ARRANGEMENT OF SECTIONS
4

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.

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;
5

Internal Revenue Service;
(b) the Customs Excise and Preventive Service;
(c) the Value Added Tax Service;
(d) the Controller and Accountant General;
5

(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.

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:
6

d for purposes of
identification in respect of that person by the specified institution for any of the official
transactions specified in section 8:
6

(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.

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.

on 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;
7

"TIN" means Taxpayers Identification Numbering.
Date of Gazette Notification: 16th August, 2002.
8