Integrated Social Development Centre (ISODEC) has called on policy makers to clarify the role of the Tax-payer Identification Number (TIN) system in the ongoing digital economy initiative.
According to the research and advocacy organisation, there is an ambiguity surrounding the TIN with speculation that the GhanaCard’s unique identification will replace the TIN.
“These mixed messages and ambiguity of such a major policy is a recipe for disaster and concern that needs clarification from policy-makers.” A statement from ISODEC said.
The TIN system is an integral part of the Revenue Administration Act 915 enacted in 2016, which seeks to harmonise tax laws, streamline taxation and increase efficiency in revenue collection.
The system is meant to formalise the tax field by recording basic information on taxpayers as well as monitoring commercial activities. It is designed such that its absence or lack thereof makes it almost impossible to do business with Government.
The Act mandates the Ghana Revenue Authority (GRA) to ensure that all Ministries Departments and Agencies (MDAs) and Metropolitan, Municipal and District Assemblies facilitate the implementation of the TIN.
However according to ISODEC, GRA, has not asserted its institutional responsibility to ensure the TIN receives the needed attention and must do so else the TIN might not be part of the NIA system.
It recommended that GRA maintains its own database on tax-payers for the purpose of tax enforcement, verification and research and this should be appropriately linked to the National Identification System from the outset.
It said the GRA should hold discussions with the National Identification Authority (NIA) to ensure that the TIN becomes one of the requirements for adults who seek to enroll onto the NIA system.
It said GRA must collaborate with the NIA System, to ensure that its linkage to the Tax database automatically sends notification to citizen when they turn 18 years and becomes eligible as tax payers.
The GRA, it said, will then send them registration request for tax purposes and will ensure that all persons are automatically known to the GRA and are assigned TINs as an obligation.
It said GRA must immediately alert all MMDCES and MDAs to ensure that all contractors and/or service seekers are registered for TIN in accordance with Act 915, without which any public contract should not executed be.
The situation, it said is currently one of the bottlenecks for the Ghana Integrated Financial Management Information System (GIFMIS) implementation process at MMDAs level where the TIN is required for all financial matters.
“GRA steps up effort to have this important policy; the TIN implemented now, while it engages in its ongoing national tax campaigns.” The statement said and commended the GRA for its tax campaign.
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