A Taxpayer Identification Number (TIN) uniquely identifies taxpayers or potential taxpayers (that is individuals and corporate bodies) for tax purposes. Section 10 to 12 of the Revenue Administration Act 2016, (Act 915), authorizes the Commissioner-General of the Ghana Revenue Authority (GRA) to maintain a Taxpayer Identification Numbering System of people who are liable to register and pay tax to the state.
For this purpose, from April 1, 2021, the Ghana Card Personal Identification Number (Ghana card PIN) is now being used as a form of Taxpayer Identification for INDIVIDUAL TAXPAYERS ONLY.
This means that the Ghana card PIN has replaced the TIN issued by GRA to Individual Taxpayers from April 1, 2021.
How to get an Individual TIN
You must register for a Ghana Card which is issued by National Identification Authority (NIA) and use the PIN provided as your New TIN from April 1, 2021.
The NIA is being co-located at selected GRA DTRD offices namely:
TIN Centre, Registrar-General’s Department, Accra
TIN Centre, Customs Long Room, Tema
Taxpayer Service Centre, Spintex Road
Taxpayer Service Centre, Adabraka
Taxpayer Service Centre 1, Tema
Taxpayer Service Centre, Koforidua
Taxpayer Service Centre, Cape Coast
Taxpayer Service Centre, Takoradi
Taxpayer Service Centre, Asokwa
Taxpayer Service Centre, Sunyani
Taxpayer Service Centre, Ho
Taxpayer Service Centre, Bolgatanga
Taxpayer Service Centre, WA
to register individual taxpayers who have TIN but do not have Ghana card PIN for tax purposes.
Where You Need A Ghana Card PIN
as a Replacement of Your TIN
The Ghana card PIN is used in all tax-related transactions and other legal transactions which require the use of an individual’s TIN. These include;
Doing any business with the GRA
Registering your business with the Registrar-General’s Department
Opening a bank account
Registering your vehicle
Applying for/renewing a passport
Registering land ownership
Clearing goods from a port or airport
Getting a drivers’ licence
The GRA tin form can be downloaded via the provided link below :