NHIL and GETFund Levy Return (Ghana)

A NHIL and GETFund Levy Return in Ghana reports the figures a taxpayer must declare so the correct liability can be assessed.

The National Health Insurance Levy (NHIL) is a 2.5% levy charged on the same taxable supplies on which VAT is charged. The NHIL is governed by the National Health Insurance Act, 2012 (Act 852) and is administered by the Ghana Revenue Authority (GRA) together with the standard VAT. The proceeds of the NHIL are paid into the National Health Insurance Fund managed by the National Health Insurance Authority (NHIA) to finance the National Health Insurance Scheme (NHIS).

The Ghana Education Trust Fund (GETFund) levy is also a 2.5% levy charged on taxable supplies, governed by the Ghana Education Trust Fund Act, 2000 (Act 581). The GETFund levy finances educational infrastructure and programmes administered by the GETFund Secretariat under the Ministry of Education. Like the NHIL, the GETFund levy is collected by VAT-registered businesses alongside VAT and remitted to the Ghana Revenue Authority (GRA).

The Value Added Tax Act 2013 (Act 870) replaced the Value Added Tax Act 1998 (Act 546) and introduced a number of reforms to the VAT system in Ghana, including the flat-rate VAT scheme for retailers and the threshold for mandatory VAT registration. Under Section 26 of Act 870, every VAT-registered person must file a return for each tax period — monthly for standard-rated businesses with taxable supplies above the standard threshold — and remit the tax collected to the GRA by the due date.

The Ghana Revenue Authority (GRA) was established by the Ghana Revenue Authority Act, 2009 (Act 791) through the merger of the Internal Revenue Service (IRS), the Value Added Tax Service (VATS), and the Customs, Excise and Preventive Service (CEPS). The GRA administers all domestic taxes in Ghana, including the standard VAT rate of 15%, the NHIL at 2.5%, and the GETFund levy at 2.5%, giving a combined effective rate of 21.9% (inclusive of the COVID-19 Health Recovery Levy of 1% introduced by the COVID-19 Health Recovery Levy Act, 2021 (Act 1068)).

The Revenue Administration Act, 2016 (Act 915) governs the general administration of all taxes in Ghana, including the GRA's powers of assessment, collection, and enforcement, and the rights and obligations of taxpayers. Businesses that fail to file the NHIL and GETFund Levy Return on time or that under-declare the levies collected face penalties, interest, and enforcement action under Act 915.

The legal framework governing the NHIL and GETFund Levy Return (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 NHIL and GETFund Levy Return (Ghana) in Ghana should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Value Added Tax Act 2013 (Act 870) sets the foundational requirements.

The NHIL and GETFund Levy Return in Ghana must be filed by every business or individual registered for VAT with the Ghana Revenue Authority (GRA) for each tax period in which taxable supplies are made.

The NHIL and GETFund Levy Return is required monthly by businesses registered for standard-rate VAT under the Value Added Tax Act 2013 (Act 870) whose annual taxable turnover exceeds the mandatory registration threshold set by the GRA. The return must be filed by the last working day of the month following the tax period to which it relates.

The NHIL and GETFund Levy Return is needed when a business makes taxable supplies of goods or services in Ghana on which it has charged the NHIL (2.5%) and GETFund levy (2.5%) to customers, regardless of whether the business is a sole trader, partnership, company incorporated under the Companies Act 2019 (Act 992), or other taxable entity.

The NHIL and GETFund Levy Return is required for businesses operating under the flat-rate VAT scheme — a simplified regime for retailers introduced by the Value Added Tax (Amendment) Act 2017 (Act 948) — where the combined flat rate of 3% includes a component of the NHIL and GETFund levy.

The NHIL and GETFund Levy Return is needed when a business has collected NHIL and GETFund levy from customers during the tax period but the return amount is nil — a nil return must still be filed to avoid late-filing penalties under the Revenue Administration Act, 2016 (Act 915).

The NHIL and GETFund Levy Return is required after the GRA conducts a tax audit and identifies undeclared taxable supplies in prior periods, requiring the business to file amended or supplementary returns and remit the additional levies assessed together with interest calculated under Act 915.

The NHIL and GETFund Levy Return is needed when a business applies for a VAT refund under Section 46 of the Value Added Tax Act 2013 (Act 870). The GRA requires complete and accurate levy returns for all tax periods before processing a refund claim.

Parties in Ghana should prepare a NHIL and GETFund Levy Return (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.

The NHIL and GETFund Levy Return filed with the Ghana Revenue Authority (GRA) under the Value Added Tax Act 2013 (Act 870) must contain the following information.

Taxpayer Identification: The business name, Taxpayer Identification Number (TIN) issued by the GRA, VAT registration number, and registered address of the filing entity. Every VAT-registered business in Ghana must have a TIN under the Revenue Administration Act, 2016 (Act 915).

Tax Period: The calendar month and year to which the return relates. The NHIL and GETFund Levy Return is filed monthly for standard-rated businesses.

Total Taxable Supplies: The total value of taxable supplies made during the tax period, excluding exempt supplies and zero-rated supplies. Taxable supplies are defined under Section 2 of the Value Added Tax Act 2013 (Act 870).

NHIL Calculation: The National Health Insurance Levy computed at 2.5% of the total value of taxable supplies for the period. The NHIL is governed by the National Health Insurance Act, 2012 (Act 852) and administered by the GRA.

GETFund Levy Calculation: The Ghana Education Trust Fund levy computed at 2.5% of the total value of taxable supplies for the period, pursuant to the Ghana Education Trust Fund Act, 2000 (Act 581).

Adjustments: Any credit adjustments for the tax period — for example, credit notes issued to customers for returned goods or cancelled supplies — reducing the levy payable.

Total Levy Payable: The net NHIL and GETFund levy payable for the tax period after adjustments.

Payment Details: The amount remitted, the mode of payment (electronic funds transfer to the GRA, payment through a GRA-accredited bank, or mobile money payment), and the payment reference number. Payment must reach the GRA by the due date to avoid interest under Section 76 of the Revenue Administration Act, 2016 (Act 915).

Declaration and Signature: A declaration by an authorised officer of the business — a director for companies incorporated under the Companies Act 2019 (Act 992), a partner for partnerships, or the proprietor for sole traders — confirming that the return is true, complete, and accurate to the best of their knowledge.

Forms-legal.com provides this NHIL and GETFund Levy Return form as a guide for businesses meeting their levy obligations in Ghana. Businesses with complex VAT positions, international transactions, or GRA audit exposure should consult a chartered accountant registered with the Institute of Chartered Accountants (Ghana) (ICAG) or a tax adviser familiar with the Revenue Administration Act, 2016 (Act 915).

Additional compliance elements for a NHIL and GETFund Levy Return (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.