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Waiver of penalty and interest on tax arrears ends September 30 – GRA to taxpayers

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Waiver of penalty and interest on tax arrears ends September 30 – GRA to taxpayers

Statutory tax collection body, the Ghana Revenue Authority (GRA), is reminding the public particularly taxpayers of the need to redeem themselves and pay tax arrears given that the deadline for the application for the waiver of penalty and interests on tax arrears ends this month – September 30, 2021.

Thus the GRA per a press release is urging taxpayers to take advantage of the remaining days of the month to apply for the waiver.

“Persons who qualify are encouraged to apply by picking application forms from any GRA office or download the form from the GRA’s website www.gra.gov.gh,” stated the GRA.

The commencement of the application for waiver of penalty and interests on tax arrears commenced April this year.

The waiver of penalty and interest on tax arrears was first made mentioned of in the 2021 Budget Statement.

Its introduction by government as part of a number of initiatives such as 30 per cent tax rebate on income tax for hotels and restaurants, suspension of quarterly income tax instalment payments for the second, third and fourth quarters of 2021 for small businesses among others by government, was to cushion the effects of the pandemic on the citizenry and businesses.

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Following its passage into law, the Waiver of Penalty and Interest Act, 2021, grants a waiver of penalty and interest on accumulated tax arrears up to the end of December 2020 for persons who make arrangements with the GRA for payment of the principal tax by December 2021.

Persons who qualify for the waiver according to the GRA are those who:

  • Have not previously registered with GRA
  • Have registered with the Authority but
    • have not submitted returns or
    • in arrears for the submission of returns
    • or in arrears for the payment of taxes

Read details of press release:

Source: norvanreports
Tags: COVID-19 pandemicgraWaiver of penalty and interest on tax arrears ends September 30 – GRA to taxpayers
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