The Ghana Revenue Authority (GRA) is the agency mandated to assess and collect taxes in the country. It enforces tax-related legislation, and acts as an arbitrator in the event of a dispute. It falls under the umbrella of the Ministry of Finance and Economic Planning. Taxes in Ghana are divided into two main categories: direct taxes which are levied on income or profit, and indirect taxes which are levied on undertaken transactions. Taxable persons are categorised as either individuals or entities.…
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