GRA Withholding Tax Remittance Form (Ghana)
GRA Withholding Tax Remittance Form
GHANA REVENUE AUTHORITY — WITHHOLDING TAX REMITTANCE FORM
Submitted pursuant to Section 116 of the Income Tax Act, 2015 (Act 896) and the Revenue Administration Act, 2016 (Act 915).
Remittance Period: [Remittance Period] Date of Remittance: [Remittance Date]
1. Withholding Agent Details
Withholding Agent Name: [Agent Name]
Withholding Agent TIN: [Agent TIN]
Registered Address: [Agent Address]
2. WHT Payment Details (Primary Payment)
Payee Name: [Payee Name]
Payee TIN: [Payee TIN]
Type of Payment: [Payment Type]
Gross Payment Amount: GHS [Gross Payment]
WHT Rate Applied: [WHT Rate]%
WHT Amount Deducted: GHS [WHT Deducted]
Note: Full schedule of all payees and payment details for this remittance period to be attached as Schedule A to this form.
3. Total WHT Remittance
Total WHT Remittance for the Period (all payees): GHS [Total WHT Remittance]
GRA Payment Receipt Number: [GRA Receipt Number]
WHT must be remitted to the GRA Domestic Tax Revenue Division by the 15th day of the month following the deduction period. Late remittance attracts interest at 125% of the Bank of Ghana policy rate under Section 30 of the Revenue Administration Act, 2016 (Act 915). GRA Form WHT 3 certificates must be issued to each payee within 14 days of deduction under Section 116(4) of Act 896.
4. Declaration
I, [Signatory Name], [Signatory Designation], acting as the authorised signatory of [Agent Name], declare that this Withholding Tax Remittance Form is true, correct, and complete. I acknowledge that wilful submission of a false declaration is an offence under Section 91 of the Revenue Administration Act, 2016 (Act 915).
Authorised Signatory (Withholding Agent)
________________
Signature
What Is a GRA Withholding Tax Remittance Form (Ghana)?
A GRA Withholding Tax Remittance Form in Ghana reports the figures a taxpayer must declare so the correct liability can be assessed.
Withholding tax in Ghana serves as an advance payment of the payee's income tax liability under Act 896, or as a final tax for non-resident persons and for certain categories of resident payments. The Income Tax Act, 2015 (Act 896) prescribes WHT rates for the following payment categories: dividends paid to resident individuals — 8%; dividends paid to companies — 8%; interest paid to resident individuals — 8%; interest paid to non-residents — 8%; rent on land and buildings paid to resident individuals — 8%; natural resource royalties — 10%; management and technical service fees — 20%; ground rent and land administration fees — 8%; payments to contractors and subcontractors — 7.5% (resident) and 20% (non-resident); payments to agents, dealers, and distributors — 5%.
The GRA administers withholding tax through the Domestic Tax Revenue Division, with a Large Taxpayer Office (LTO) in Accra handling the major withholding agents including banks licensed by the Bank of Ghana (BoG), insurance companies regulated by the National Insurance Commission (NIC), telecommunications companies, oil and gas companies holding petroleum agreements with the Petroleum Commission, and mining companies holding mineral rights under the Minerals and Mining Act, 2006 (Act 703). WHT certificates — Form WHT 3 issued by the GRA — must be provided to each payee within 14 days of deduction to allow the payee to claim the WHT as a credit against their final income tax assessment.
The GRA Withholding Tax Remittance Form differs from the PAYE Monthly Schedule, which covers tax deducted from employees' salaries under Section 114 of Act 896, and from the Annual Income Tax Return filed under Section 124 of Act 896 covering a company's net profit after expenses. Both PAYE and WHT are deduction-at-source mechanisms, but WHT applies to passive income and service payments while PAYE applies exclusively to employment income. Companies incorporated under the Companies Act, 2019 (Act 992) that make dividend declarations to shareholders must deduct WHT at 8% on the dividend amount before payment and remit using the WHT Remittance Form.
The legal framework governing the GRA Withholding Tax Remittance Form (Ghana) in Ghana draws on several key statutes and regulatory bodies. Under Ghanaian law, the Constitution of the Republic of Ghana 1992 is the supreme law. The Courts Act 1993 (Act 459) governs court procedures. The Ghana Revenue Authority (GRA) administers tax under the Income Tax Act 2015 (Act 896). The High Court of Ghana has unlimited original jurisdiction under Article 140 of the Constitution. The Data Protection Act 2012 (Act 843) and the Data Protection Commission govern personal data processing. Parties executing a GRA Withholding Tax Remittance Form (Ghana) in Ghana should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Income Tax Act 2015 (Act 896) sets the foundational requirements.
When Do You Need a GRA Withholding Tax Remittance Form (Ghana)?
A GRA Withholding Tax Remittance Form in Ghana is required whenever a withholding agent makes a WHT-liable payment, and the following circumstances require particular attention to timely filing and remittance.
A WHT Remittance Form is required when a company registered under the Companies Act, 2019 (Act 992) declares and pays dividends to shareholders, as Section 116 of the Income Tax Act, 2015 (Act 896) requires the company to deduct 8% WHT and remit to the GRA Domestic Tax Revenue Division by the 15th day of the month following the month of payment.
A WHT Remittance Form is needed when a business engaged in construction or civil engineering pays a resident contractor or subcontractor for services in Ghana, as the 7.5% WHT deduction must be made at the time of payment under the First Schedule to Act 896 to avoid the contractor's income escaping the tax net.
A WHT Remittance Form is required when a company or individual pays rent on commercial or residential property to a resident individual landlord in Ghana, as rent is a WHT-liable payment at 8% under Act 896 and the tenant is the withholding agent responsible for deduction and remittance.
A WHT Remittance Form is needed when a Ghanaian company makes payments for management fees, technical services, consultancy fees, or royalties to a non-resident person or company, as the 20% non-resident WHT rate applies and the Remittance Form must be accompanied by a copy of the relevant service contract.
A WHT Remittance Form is required when a bank licensed by the Bank of Ghana (BoG) credits interest to a depositor's account, as banks are withholding agents for interest payments under Act 896 and must deduct 8% WHT on all interest credited to resident individual accounts.
A WHT Remittance Form is needed at year-end reconciliation when the withholding agent prepares the annual WHT schedule for submission to the GRA alongside the Annual Income Tax Return under Section 124 of Act 896, reconciling all WHT deducted during the year with remittances already made.
Parties in Ghana should prepare a GRA Withholding Tax Remittance Form (Ghana) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Ghanaian law, the Constitution of the Republic of Ghana 1992 is the supreme law. The Courts Act 1993 (Act 459) governs court procedures. The Ghana Revenue Authority (GRA) administers tax under the Income Tax Act 2015 (Act 896). The High Court of Ghana has unlimited original jurisdiction under Article 140 of the Constitution. The Data Protection Act 2012 (Act 843) and the Data Protection Commission govern personal data processing. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.
What to Include in Your GRA Withholding Tax Remittance Form (Ghana)
A valid GRA Withholding Tax Remittance Form in Ghana under the Income Tax Act, 2015 (Act 896) and Revenue Administration Act, 2016 (Act 915) must contain the following essential elements.
Withholding Agent Details: Full legal name of the withholding agent, TIN issued by the GRA, registered business address, sector or industry (banking, telecommunications, mining, professional services, etc.), contact telephone number and email, and the name and designation of the authorised signatory responsible for the remittance.
Remittance Period: The calendar month or quarter to which the remittances relate. Standard remittance deadline under Section 116 of the Income Tax Act, 2015 (Act 896) is the 15th day of the month following the payment month. Late remittance attracts interest at 125% of the statutory rate under the Revenue Administration Act, 2016 (Act 915), Section 30.
Payment Schedule by Category: A line-by-line schedule of all WHT-liable payments made during the period, grouped by payment type (dividends, interest, rent, contractor payments, management fees, royalties, etc.), specifying for each payee: the payee's legal name, TIN, type of payment, gross payment amount in GHS, applicable WHT rate (%), WHT amount deducted, and net amount paid to the payee.
Total WHT Remittance: Aggregate total of all WHT deductions across all payment categories for the remittance period, cross-referenced to the GRA payment receipt number confirming remittance to the GRA's designated bank accounts at the Bank of Ghana (BoG) or a GRA-accredited commercial bank.
WHT Certificate Confirmation: Confirmation that GRA Form WHT 3 certificates have been or will be issued to each payee within 14 days of deduction, as required under Section 116(4) of Act 896. A payee's failure to receive the WHT certificate may prevent them from claiming the WHT credit against their own income tax assessment.
Declaration: Signed declaration that all information is accurate and complete, with penalties under Section 91 of Act 915 for false declarations including fines of up to GHS 10,000 and potential criminal prosecution before the General Jurisdiction Court. Forms-legal.com provides this WHT remittance template as a drafting guide — the official GRA forms must be submitted through the GRA Taxpayer Portal (taxghana.org.gh) or Domestic Tax Revenue Division offices across Ghana.
Additional compliance elements for a GRA Withholding Tax Remittance Form (Ghana) used in Ghana include: Under Ghanaian law, the Constitution of the Republic of Ghana 1992 is the supreme law. The Courts Act 1993 (Act 459) governs court procedures. The Ghana Revenue Authority (GRA) administers tax under the Income Tax Act 2015 (Act 896). The High Court of Ghana has unlimited original jurisdiction under Article 140 of the Constitution. The Data Protection Act 2012 (Act 843) and the Data Protection Commission govern personal data processing. Forms-legal.com provides this template as a starting point for Ghana-compliant documentation.
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Under Section 116 of the Income Tax Act, 2015 (Act 896), a withholding agent in Ghana must remit withholding tax (WHT) deducted from payments to the Ghana Revenue Authority (GRA) Domestic Tax Revenue Division by the 15th day of the month following the calendar month in which the WHT was deducted. For example, WHT deducted during April must be remitted by 15 May. The remittance must be accompanied by the completed GRA WHT Remittance Form listing all payees, payment types, gross amounts, and WHT amounts deducted during the month. Late remittance attracts interest at 125% of the Bank of Ghana monetary policy rate under the Revenue Administration Act, 2016 (Act 915), Section 30. Additionally, a penalty of 3% per month on the outstanding WHT applies to wilful non-remittance. Persistent failure to remit WHT may result in criminal prosecution, publication of the defaulter's name on the GRA Non-Compliant Taxpayer Register, and distraint proceedings against the withholding agent's assets.
The First Schedule to the Income Tax Act, 2015 (Act 896) lists the following payments subject to withholding tax (WHT) in Ghana: dividends paid to residents (8%) and non-residents (8%); interest paid to resident individuals (8%) and non-residents (8%); rent on land and buildings (8% for resident individuals); natural resource royalties (10%); management fees and technical service fees paid to residents (20%) and non-residents (20%); ground rent (8%); payments to contractors and subcontractors — resident (7.5%) and non-resident (20%); commissions paid to resident agents, dealers, and distributors (5%); fees paid to directors and board members (20%); and lottery and gambling winnings (5%). Payments exempt from WHT include salary and wages (covered by the PAYE regime under Section 114 of Act 896), payments between associated companies in the same tax group, and payments below the de minimis threshold set periodically by the Commissioner-General of the GRA.
A WHT certificate — GRA Form WHT 3 — is the document issued by a withholding agent to the payee within 14 days of making a WHT deduction under Section 116(4) of the Income Tax Act, 2015 (Act 896). The certificate states the payee's name and TIN, the withholding agent's name and TIN, the gross amount of payment, the WHT rate applied, the WHT amount deducted, the net amount paid, the type of payment, and the date of deduction. The payee uses the WHT certificate as evidence of tax already paid when filing their own Annual Income Tax Return with the GRA Domestic Tax Revenue Division. For resident payees, WHT is a credit against their final income tax liability — if the WHT deducted exceeds the final tax assessed, the payee may claim a refund from the GRA under Section 50 of the Revenue Administration Act, 2016 (Act 915). For non-resident payees, WHT is generally a final tax, so the WHT certificate represents final settlement of the non-resident's Ghana tax liability on that payment.
Non-resident contractors and service providers rendering services in Ghana are subject to 20% withholding tax under the First Schedule to the Income Tax Act, 2015 (Act 896), compared to 7.5% for resident contractors. The 20% WHT on non-resident payments is generally a final tax, meaning the non-resident does not file a Ghana Annual Income Tax Return — the WHT deducted exhausts their Ghana tax liability on that income. However, where Ghana has a Double Taxation Agreement (DTA) with the non-resident's country of residence, the applicable WHT rate under the DTA may be lower than the domestic rate. Ghana has DTAs with France, Germany, the United Kingdom, South Africa, Belgium, Italy, Denmark, Netherlands, Switzerland, Mauritius, and several other countries. A non-resident payee seeking DTA treaty relief must provide the Ghanaian withholding agent with a valid tax residency certificate from their home country's revenue authority before the payment is made, so that the reduced treaty rate rather than the domestic 20% rate applies.
Under the Revenue Administration Act, 2016 (Act 915), Section 50, a withholding agent or payee may apply to the Commissioner-General of the Ghana Revenue Authority (GRA) for a refund of WHT that has been remitted in excess of the correct amount — for example, where the underlying payment is rescinded, voided, or refunded in full. The refund application must be filed within six years of the date of excess remittance. Supporting documentation must include the original WHT remittance records, evidence of the payment being reversed or refunded, and — where the payee is a non-resident — correspondence confirming the payee has not claimed a foreign tax credit in their home jurisdiction based on the Ghanaian WHT deducted. The GRA is required to process refund applications within three months under Act 915. In practice, where a contract is cancelled after part-payment, the withholding agent should submit a corrected WHT Remittance Form for the period affected, clearly annotating the adjustment and attaching the reversal documentation.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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