GRA’s ITAS and other digital platforms set to strengthen tax compliance

The Ghana Revenue Authority (GRA) is implementing its Integrated Tax Administration System (ITAS) to consolidate various aspects of tax administration onto a single digital platform. The goal is to enhance taxpayer services, boost compliance, and optimize data utilization. Dr. Martin Kolbil Yamborigya, Commissioner of the Domestic Tax Revenue Division, highlighted that ITAS serves as a unified system for the entire tax cycle, replacing outdated legacy systems with a unified approach.

ITAS will streamline processes across GRA offices, encompassing registration, filing, payment, accounting, and compliance management. Key advantages for taxpayers include self-service account activation, digital application and enquiry submissions, automated workflows, online request tracking, reduced manual delays, risk-based audits, and authorization of staff or tax consultants in business representation.

To further strengthen tax administration, ITAS will integrate with multiple national databases and platforms, including the Integrated Customs Management System (ICUMS), Registrar of Companies, Social Security and National Insurance Trust (SSNIT), Bank of Ghana, Ghana.gov, Lands Commission, and National Identification Authority. Dr. Yamborigya urged businesses and taxpayers to adopt the system, emphasizing GRA's commitment to reducing paperwork and automating processes to improve service delivery.

Beyond ITAS, GRA unveiled other digital initiatives to bolster compliance and expand the tax base. The electronic invoicing (e-invoicing) system digitizes invoice issuance and validation between suppliers and customers, authenticating invoices in real time to prevent forgery, minimize false input VAT claims, lower audit costs, and improve compliance data for risk profiling. Businesses stand to gain from a fairer tax environment, simplified VAT returns, expedited refunds, lower compliance costs, and better record-keeping.

Additionally, the Sentinel project aims to enhance digital tax transparency, improve VAT and levy collection, and simplify cross-border digital transactions. Under Sentinel, VAT is disclosed and collected at the point of payment through participating payment platforms, although it is not intended to replace all other tax responsibilities.

The GRA also introduced the Modified Taxation Scheme for informal sector taxpayers with annual turnovers below the threshold, now increased to GH¢750,000, providing three categories of presumptive tax based on instalments, turnover, and a modified cash basis. An accompanying mobile application allows businesses to register using their Ghana Card details and estimated turnover, automatically computing the applicable tax liability.