GRA Sued Over Introduction of Tin

The Centre for Juvenile Delinquency, a non-governmental organization, has sued the Ghana Revenue Authority (GRA), the Attorney-General's Department and the Judicial Service of Ghana over the introduction of the Tax Identification Number (TIN) policy.

The NGO in the suit is seeking a declaration by the Supreme Court that, a provision in the TIN policy that prevents a person from filing a case in court unless that person quotes a Tax Identification Number(TIN) obtained from the GRA is inconsistent with the person's constitutional right for access to court.

The TIN policy, which began on April 1, 2018, makes it impossible for anyone to clear goods at the port, register land at the Lands Commission; obtain a tax clearance certificate from the GRA or even open a bank account without the TIN registration.

One cannot register a company at the Registrar General's Department nor register a vehicle at the Driver and Vehicles Licensing Authority (DVLA) without a TIN.

In addition, one cannot obtain payment for jobs done for government or bid for a contract in any government agency.

In the event that a person is duped, ejected by a landlord or any other issue that will require that he files a complaint at the court, the person will not be able to do same without a TIN.

The introduction of the policy has met with a mixed reaction from the public.

While some people have described it as a good step to firm up Ghana's tax base, others say the implementation process is discouraging and may defeat the purpose for which it was introduced.

The Centre for Juvenile Delinquency is also seeking a declaration that the policy which prohibits a person including a juvenile under the Juvenile Justice Act from conducting any official business with the court unless that person quotes the Taxpayer Identification Number(TIN) is null, void and unenforceable.

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