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The Ghana Revenue Authority (GRA) is a semi-autonomous public institution established by law as a body corporate, to replace the Customs, Excise and Preventive Service (CEPS), Internal Revenue Service (IRS), Value Added Tax Service (VATS) and the Revenue Agencies Governing Board Secretariat (RAGB) for the administration of taxes and custom duties in Ghana. This represents a change in identity for the revenue agencies – CEPS, IRS and VATS. It also means a unitization of the administration of taxes and customs duties in Ghana. The merger of the three revenue agencies into an integrated and modernized revenue authority is part of a worldwide trend in which separate revenue agencies are brought together to achieve efficiency and effectiveness.


The GRA as a revenue authority is very strategic in the achievement of national goals. Therefore one important objective of the integration and modernization process is the review and modernization of processes and procedures with the view of improving the quality of service delivery to taxpayers and the general public, create a customer-oriented revenue authority and enhance voluntary tax compliance.


Divisions of GRA GRA has three main divisions:

1. Customs Division

2. Domestic Tax Revenue Division

3. Support Services Division



To be a world class revenue administration recognised for professionalism, integrity and excellence.



To mobilise revenue for national development in a transparent, fair, effective and efficient manner.

We will achieve this through:

• Professional and friendly client services

• Promotion of voluntary compliance

• Application of modern technology

• Effective border protection

• A well trained, disciplined and highly motivated staff


Core Values

• Integrity and fairness in our service delivery

• Teamwork, innovation and professionalism are our hallmarks



Governance Structure

• The GRA Board is responsible for policy formulation, direction and governance.

• The Authority is headed by the Commissioner-General, who is responsible for the strategic direction and day to day management of the Authority’s affairs.


Objects of GRA

The objects of the Authority are to:

1. Provide a holistic approach to tax and customs administration;

2. Reduce administrative and tax compliance cost and provide better service to taxpayers;

3. Promote efficient collection of revenue and the equitable distribution of tax burden and ensure greater transparency and integrity.

4. Ensure greater accountability to Government for the professional management of tax administration;

5. Improve information linkage and sharing of information among the Divisions of the Authority;

6. Provide a one-stop-shop service for taxpayers for the submission of returns and payment of taxes;

7. Provide common tax procedures that enable tax payers to be governed by a single set of rules: and

8. Provide for other matters related to the improvement of revenue administration.



In order to achieve the above objects, the Authority has been charged to perform the following functions:

1. Assess and collect taxes, interest and penalties on taxes due to the Republic with optimum efficiency;

2. Pay the amounts collected into the Consolidated Fund unless otherwise provided by this Act and other Acts;

3. Promote tax compliance and tax education;

4. Combat tax fraud and evasion and co-operate to that effect with other competent law enforcement agencies and revenue agencies in other countries;

5. Advise District Assemblies on the assessment and collection of their revenue;

6. Prepare and publish reports and statistics related to its revenue collection;

7. Make recommendations to the Minister on revenue collection policy; and

8. Perform any other function in relation to revenue as directed by the Minister or assigned to it under any other enactment.


Domestic Tax Revenue Division (DTRD)

The offices of the Domestic Tax Revenue Division (DTRD) have been designed to cater for taxpayers depending on their size of business. Taxpayers with annual turnover of more than GHC5m are categorised as large taxpayers who transact business with the Large Taxpayer Office (LTO).

Taxpayers with annual turnover of more than GHC90, 000 but up to GHC5m are classified as medium taxpayers and transact business at the Medium Taxpayer Offices (MTO). Also, businesses with a turnover of up to GHC90, 000 are designated as small taxpayers and transact business with the Small Taxpayer Offices (STO).

The segmentation of taxpayers makes it easier for GRA to provide sufficient attention to the needs of the various categories of businesses as well as provide improved service delivery. The GRA has established one LTO, 15 MTOs and 50 STOs. The STOs are supported by Sub offices located across the country.


Customs Division

The offices of the Customs Division are known as Collections. There are thirteen (13) Collections, each with sub-collections. These sub collections are known as stations which also have Points /Barriers that carry out preventive duties. The Customs Division has a Customs Academy located in Kpetoe in the Volta region.

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