The Ghana Revenue Authority (GRA) has clarified the status of resident individuals for tax purposes.
According to the GRA, the clarification is on the back of concerns raised by the general public on the tax status of individuals who earn incomes abroad and whether they are deemed by the Tax laws as “resident individuals” for tax purposes.
In a statement, the GRA indicated that in light of these concerns, it is important to clarify who qualifies as a resident individual for tax purposes.
The legal definition of a resident individual for tax purposes is grounded in the Income Tax Act 2015 (Act 896), Sections 3 (2) (a), 103, and 111.
Clarification of key details:
Individuals considered resident for tax purposes:
1. Are citizens with a permanent home in Ghana residing in the country throughout the year
2. Are present in Ghana for at least 183 days in any 12-month period that begins or ends within the year
3. Include government employees or officials posted abroad
4. Are citizens temporarily absent from Ghana for not more than 365 continuous days who maintain a permanent home in Ghana
Attached below is the full statement
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