After 14 years following the passage of the Income Tax Ordinance, then came the Income Tax Decree, 1975, S.M.C.D 5. Pay processing fee of GHS270.00 at the in-house bank or via Online. BECAUSE, THE LABOURERS I WILL ENGAGE THIS WEEK ARE NOT THE SAME LABOURERS I WILL ENGAGE NEXT WEEK. The maximum income tax rate in 2015 for single big earners is 39.6% on income over $413,200, amounting to tax due from Mayweather of about $120 million, barring any tax deductions he could claim. Non-governmental organizations (NGOs) are critical change agents in promoting economic growth, human rights and social progress. The learned judge also referred to the South African case of Chancellor, Master and Scholars of the University of Oxfordv. Commissioner for Inland Revenue, Republic of South Africa to support his position. Failure by an entity to file an income tax return will automatically result in a late filing penalty (calculated at a monthly rate of TZS 225,000 ). It is so with the collection of consumption (the value added) tax. The intention of the tax law is to tax the business income of a charitable organisation. Lack of enforcement by one agency, may have a repelling effect on the other. Governing Board, Click on the representative below to chat on WhatsApp or send us an email to info@gra.gov.gh, Copyright 2022, All Right Reserved, Ghana Revenue Authority, Digital Services Registration for Non-Resident, Integrated Customs Management System (ICUMS), Agriculture, veterinary, fishing and horticulture, Mining (as specified in the mining list) and dredging; and. This is the law on taxation of income currently in force. STEP 3 Complete Company limited by guarantee form 3B. The KPMG International member firm in Ghana has obtained further clarity from the National Pensions Regulatory Authority ("NPRA") concerning the NPRA's March 2017 guidelines on expatriates' registration for and participation in Ghana's pension scheme. For new business tax registration, provisional tax assessment is determined by the GRA office in consideration of the objects of the business, stated capital and the nationality of the shareholders. The Federal Inland Revenue Service (FIRS) recently issued Information Circular No. But NGOs said the UK, whose overseas territories amount to a third of the world's tax havens, is in a unique position to do much more. Customs duties. In Tanzania, NGOs can apply to be recognised as charitable organisations, subject to written applications filed with the Commissioner of TRA. For many in the latter category, the life style indicator of the proprietors suggests higher ability to pay. 1. "However, before you are exempted from paying certain taxes, the individual must go to GRA with a. The highest income tax rate payable by an individual resident in Ghana is 25%. The monies used by the pastor must have a source and must fall under one of the categories of income of an individual for which it should be subject to tax unless exempt. 35AC of the Act if an NGO gets registered the central government approves of the scientific research programs/projects to be carried out by such organization. Initially it was exactly the scenario but with increase in unscrupulous practices these NGOs were made liable to pay tax and also allowed exemption. https://www.myjoyonline.com/notion-that-people-set-up-ngos-to-enrich-themselves-false-stakeholder/-------https://www.myjoyonline.com/notion-that-people-set-up-ngos-to-enrich-themselves-false-stakeholder/, Daily: 0.30p | Weekly: GHS 2 | Monthly: GHs 9, Fake NGOs colluding with funding organisations for leaked funds AAG Country Director, African farmers, NGOs, faith leaders to demand end to failed Green Revolution, B-HECK Africa NGOs Alliance to honour Juabenhene, others for contribution to local governance, development, Budding entrepreneurs advised to steadily nurture their businesses, NGOs, CSOs join All-Africa Students Union against child labour, Gender-based violence, harassment at workplaces widespread in informal sector Survey, GES policy draft weakens civil societys ability to demand accountability CSOs, Nutrition and post-harvest losses sub-committee inaugurated in East Gonja, LIVE: Nigeria election 2023: Latest presidential and parliamentary results, We are not backing down unless there is force majeure Deputy EC chairman on CI, Ada Traditional Council calls on government to honour Atsu with monument, Ghana Card wont be used to vote in 2024 election Jean Mensa, Playback:Jean Mensa, Attafuah brief Parliament over controversial CI proposal, 2022 FIFA Awards: Real Madrids David Alaba racially abused after voting for Messi ahead of Benzema, Kwaku Agyeman Manu given 2 hours to appear before Health Committee over vaccines shortage, The Best Awards: I dont decide alone David Alaba explains voting Messi ahead of Benzema, Bola Tinubu wins Nigerias presidential election against Atiku Abubakar and Peter Obi, Ghana Police media blackout: How a nationwide veto is feeding speculation and disinformation, The 10 Youth Resource Centres that have become Bush Resource Centres, Ghana Month: Prime Minister Nkrumahs review of Ghana a year after Independence, Ghana Month 2023: Joy FM promises listeners top-class Ghanaian content, Gender gap in access to finance widened to 11% in 2021; BoG committed to closing it, Approval of new Ministers likely to be subjected to secret ballot. d.The procurement of food and drinks may constitute goods. Kasoa, Down-Town, KD 195/9, Accra, Ghana View map. To register your company with the GRA, the following documents are required; Completed corporate tax registration forms, Pictorial delineation of the project/office location. We should, therefore, consider having similar Charity Commission established by an Act of Parliament in Ghana and tweak it to meet our needs. It is the employer's responsibility to file monthly tax returns on behalf of its employees. When the revenue exceeds the expenses of the NGO, it is then that such organization earns profit. A deduction shall be disallowed for an expense that is of a capital nature. Exempt amounts include: Salary, allowances, facilities, pension and gratuity of the President; Income directly connected to the Government or local authorities' activities; Calculating taxes can be tedious, even more so if you are not sure about the rates and percentages. Corporate tax is the tax imposed on the net income of the company, in other words, it is a levy placed on the profit of a firm to raise taxes. Generally, NGO salaries are lower than in the private sector. A deduction to the extent of 50% of the contribution can be made if so has been made to either of the following: b) The Prime Ministers Drought Relief Fund. In particular, the religious organisations and their associated stakeholders who are required to pay the applicable taxes and/or comply with the law are unaware of the responsibilities they have as operating persons in Ghana. In Ghana, income tax is levied in each year on the income of both resident and non-resident persons . Where an NGO procures goods or services from persons not liable to charge VAT or from non-resident suppliers, it is required to self-account for the VAT and remit same to the FIRS. When expanded it provides a list of search options that will switch the search inputs to match the current selection. Companies limited by guarantee including NGOs are exempted from paying corporate taxes. An entity of public character is required to have its membership open to the general public or an identifiable group of persons, to operate without profit motive, not to distribute profits generated from its charitable business and to have its profits ploughed back and used solely for the original charitable function. NGO's use part of the funds they raise to pay staff salaries. A Guide to Tax Work for NGOs - International Budget Partnership c.The rental of premises for commercial purpose is considered as rent. Kusi Boateng: 'The system is working' Okoe Boye, Tension brews in Police Service over promotion, Otumfuo restores land forcefully seized from owner by Amakomhene. The net amount due to the supplier is US$970. The rate for the withholding of the taxes depends upon the nature of transaction and residency of the supplier. So, if at a practical level an NGO is treated as deriving business income (being the funding it receives), how does the law then ensure that the NGO is not taxed on these receipts. The least tax compliant were those who worked in occupations that involved service delivery, sales, transport and construction tradesmen. Ghana Quality Organization is situated in Accra, Ghana. So far as income tax is concerned, in many cases the law will at a practical level normally result in an NGO not having an income tax liability. As a result, the exemption from tax of the income of a religious organisation is not applicable to the individuals. Tax and duty can be waived on goods imported for a charitable purpose, or for use in a not-for-profit enterprise. WHAT HAPPENS TO THE PROFIT EARNED BY THE NGO? Alcoholic beverages bottled, canned, contained in kegs for sale or packaged in any other form; Non-alcoholic carbonated beverages bottled, canned or packaged in any other form. The Golden Opportunity Organization Ltd. is situated in Accra, Ghana. f.Establishment of Charity Commission, The Corporate governance in the Charity industry in Ghana appears not to be robust enough to build trust that assures all and sundry that assets of these organisations are safeguarded. The Registrar of Companies appears not to be enforcing the law. Failure to withhold taxes is an infringement of the law which exposes the organisation to penalties and interest surcharges. This comes in the light of the lavish lifestyles of some of the leaders of religious organisations. Petrol, diesel, liquefied petroleum gas, kerosene and residual fuel oil. The highest rate is presently 35%. Brochure or publication about your organization. Charitable or Religious trusts are constituted to promote the welfare of public and hence, Income tax law provides exemptions to any income derived from property held under such trusts if it is not misused or diverted to non-charitable objects. The person/ entity making donations can avail this benefit only if the NGO receives a certificate under 12A and 80G. Section 5(1) of Act 896 provides that the income of a person from a business for a year of assessment is the gains and profits of that person from the business for the year or part of the year. Income derived by religious organisation from engagement in business activities may include: i.sale of anointing oil, water, and similar goods, ii. Business Income of a Religious Organisation. NGOs are required to charge VAT on all taxable goods and services supplied and remit same to the FIRS as at when due. The accounts of religious organisations must, among others, capture all receipts and payments for each year, and a statement of financial position of the company or trust, as the case may be. Taxation of a resident person in Ghana is based upon the principle of worldwide taxation. Changes after Registration of Company Limited by Guarantee. It is for the organisation, simpliciter. The increase in tax revenue since the early 1990s is often cited as one of the achievements of Ghanas economic reform; thanks to increase in the base of taxation, changes made to the tax structure, and reorganization of the tax institutions. The following are important to take note of, one of legal frameworks governing the NGO sector is the Income Tax Act 1997. The net amount due to the School is US$1,700. Speaking in the same interview, the CEO of KankoAssociates, Mary Tobbin Osei supported Mr Nkaws position, as a donor, adding that NGOs are unbending when it comes to accountability. And in the advanced economies they are called Charities. Thus, it may have come from, use of the churchs tithes and offering to his personal benefit, and. This write-up, therefore is simply to. Christian Relief Organisation is situated in Nsawam, Ghana. Taxable in the same manner as voluntary contributions (without specific direction) as above. As I speak now, I dont believe Im rich, but, maybe if you go and pick someone from the community where I work, they will say Im rich because I have a driver who comes with a Prado, but they tend to forget that we passed through rural communities, he said. Supply of goods such as books, anointing oil, etc. After you are registered as an NGO, you can apply for tax exemption through your country's revenue agency. According to him, the impression that heads and employees of NGOs are rich, mostly because of their cars and outlook, is what is influencing the idea that they profit off their work. Income Tax Exemptions are the amounts that are reduced or removed from Income amounts because they are exempt from taxation. There are countless times when weve (donors) gone out there and weve seen flaws and weve actually cancelled grants. However, the interest or dividend accrued on such fund can also be utilized. The predefined criteria include being a resident entity of public character that is established for relief of poverty or distress of the public, advancement of education, or provision of general public health, education, water or road construction or maintenance. Youthful Life Improvement Organisation is situated in Tamale, Ghana. i. d.Taxation of the Business and Investment Income of Religious. A number of goods and services are exempt from VAT under the VAT Act, 2013 (Act 870) law (S. 15 Section 35/ Schedule 1). In order to be eligible for SSBI status an organization has to meet all conditions as set by the Dutch tax authorities. In this instance, though, this cynicism is wrong. A non-governmental organization (NGO) or non-governmental organisation (see spelling differences) is an organization that generally is formed independent from government. In Chapel Hill School Limited v the Attorney-General and the Commissioner, Internal Revenue Service, [2009, Unreported] Dr. Date-Bah JSC (as he then was), said Our comment on this argument by the Second Respondent (Commissioner, Internal Revenue Service) would be that the mere fact that what the Appellant does constitutes a business does not inevitably lead to the conclusion that the activity cannot be exempt from tax. The net amount due to the supplier is US$4,750. Save my name, email, and website in this browser for the next time I comment. - 2023 PwC. We should bear in mind that, for tax purposes, all non-taxable income of a religious organisation must not enure to the benefit of an individual. 2 Only certain types of nonprofit organisations are exempt from income tax. The annual turnover from the taxable supply must exceed GHC200,000 or part thereof in a quarterly or monthly period. Accordingly whoever is found guilty under the Act, shall be punishable with an imprisonment for a term that shall not be less than three years but may extend to seven years and fine which may extend upto five lakh rupees. In Ghana, tax is deducted from an employee's personal income at source through a 'pay-as-you-earn' scheme. With reference to the holding of the Chapel Hill School Limited (Supra) case, and considering the present state of all applicable laws, the income of a religious organisation established as a Company Limited by Guarantee or a Trust (with no individuals ultimately being the beneficiaries) in the performance of its objects, the business profit is not subject to tax in Ghana. By necessary implication, the route for undertaking religious organisations in Ghana may be by a Company Limited by Guarantee under the Companies Act, 1963, Act 179, or by a Trust registered under Trustees (Incorporation) Act, 1962, Act 106 with no particular individual(s) being ultimate beneficiary(ies). Privacy Policy With the above set of facts, it is clear that the total of the monies used to buy the vehicles, house and shares exceeds the pastors employment income. Helping Street Children And Empower Local Womem. A deduction to the extent of 100% of the contribution made if it has been made to the following: a) The National Defence Fund or the Prime Ministers National Relief Fund, b) The Prime Ministers Armenia Earthquake Relief Fund, c) The Africa (Public Contribution-India) Fund, d) The National Foundation for Communal Harmony, e) The Chief Ministers Earthquake Relief Fund, Maharashtra, f) The National Blood Transfusion Council, k) The Andhra Pradesh Chief Ministers Cyclone Relief Fund, 1996, m) The Chief Ministers Relief Fund or Lieutenant Governors Relief Fund, in respect of any State or Union Territory, as the case may be, subject to certain conditions, n) The University or educational institution of national eminence approved by the prescribed authority, o) The National Sports Fund to be set up by the Central Government, p) The National Cultural Fund set up by the Central Government, q) The Fund for Technology Development and Application set up by the Central Government, r) The national trust for welfare of persons with autism, mental retardation, cerebral palsy and multiple disabilities. The supply of educational services at any level by an educational establishment approved by the Minister for Education. I say so because, how many of our religious organisations file their annual returns with the Registrar of Companies? But this is a general mis-conception that we tend to have because of the truth of it being a non-profit organisation. She explained that this is because donors conduct quarterly monitoring of the various communities to be worked on to check if the NGOs are doing the work the grants given to them are meant for. Ultimately any NGO that buries their head in the sand, thinking that tax issues are not a primary concern for them are running a risk. Hence, you should know the various taxes to pay and the rates. First, in some cases, it is apparent that although personal income taxes are deducted at source, some employers may not remit the taxes to the state accurately and promptly; aided perhaps by corrupt tax officials. The organization is a Non-Profit Organization whose aim is to help girls fulfill their purpose by educating them. This button displays the currently selected search type. A religious organisation that seeks the approval of the CG for tax exemption must have a written constitution with express provisions that prohibit it from: i.engaging in a political party activity, supporting a political party or using its platform to engage in party politics; ii. However, should the religious organisations operating vehicle be by way of for example Trust with individuals as ultimate beneficiaries, the business profits shall be taxable. So, in a word do remember to file the returns even if no tax is payable! 2. it was established and registered in December 2001 with the Registrar Generals Department and the Department of Social Welfare. Subsequent to the above, the current practice is that the Church will have to procure Tax Credit Certificate (TCC) from the Ghana Revenue Authority to serve as evidence of payment of provisional taxes by the suppliers or service providers. | Powered by, Taxation aspects of Non-Governmental Organisations (NGOs), Free Online (Live only) 3-Day Bootcamp On, Weekly Competition Week 1 December 2019, Weekly Competition Week 2 December 2019, Weekly Competition Week 3 December 2019, Weekly Competition Week 4 December 2019, Weekly Competition Week 1 November 2019, Weekly Competition Week 2 November 2019, Weekly Competition Week 3 November 2019, Weekly Competition Week 4 November 2019, Weekly Competition Week 2 October 2019, Weekly Competition Week 3 October 2019, Weekly Competition Week 4 October 2019, Weekly Competition Week 3 September 2019, Weekly Competition Week 4 September 2019, Related party transactions under Companies Act, 2013, How to deal with malicious complaints of Sexual Harassment, Derived from property held under trust wholly for charitable or religious purposes. The fact that the activities of Oxford University Press South Africa appeared commercial did not deprive Oxford University of its exemption from tax in respect of the proceeds from the business from South Africa What was important was that the income derived by Oxford University from its business in South Africa was fed into its educational purposes and was not for the private gain of individuals.. Section 97 of Act 896 covers the approval process of a religious organisation. This has come to strengthen my position.Thanks, Jonathan Casely Wiredu (FMVA,MSc,BCom,HND). If the business concerned is one that falls within the purview of the educational business carried out by an educational institution of a public character, then the income from that business will qualify for exemption from tax.. About 55 of every 100 people who worked in industries either earned below taxable income or their employers failed to recognize their earnings as taxable. The CG is appointed by the President in compliance with section 13(1) of the Ghana Revenue Authority Act, 2009, Act 791. Considering the enormous powers of the CG, if he fails to enforce the law, who should we blame? Accordingly, it is not surprising that it does create a fuss! NGOs might focus on activities in areas involving health or health emergencies, education, infrastructure, advocacy of minority rights, support of the poor, and the reduction of crime. Which started in 2005 as an organization aimed at promoting Baseball and Softball throughout Ghana. Importer or agent pays fees and obtains a vehicle toll pass and a waybill from Ghana Ports and Harbors Authority (GPHA). In addition, certain tax obligations or costs will normally not be exempted - for example, payroll taxes on employees, withholding taxes on suppliers, stamp duty on various legal instruments and indirect taxes on supplies of certain services (for example, telecommunications, electricity). The Ministry of Corporate Affairs brought a uniform accounting and reporting framework for NGOs. With respect to resident persons, the income must be derived from, accrued in, brought into or received in Ghana. NGOs can accept donations from private individuals, for-profit companies, charitable foundations, and governments, whether local, state, federal, or even foreign. Such tax cheating can be overcome (not eliminated) through sting operations and random audits. Into or received in Ghana that it does create a fuss as rent latter category, income! An infringement of the business and Investment income of a religious organisation situated! ( not eliminated ) through sting operations and random audits ) are critical change in... Involved Service do ngos pay tax in ghana, sales, transport and construction tradesmen approval process of a charitable purpose, or for in! 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Income of a capital nature not to be enforcing the law, who should we blame and surcharges... And obtains a vehicle toll pass and a waybill from Ghana Ports and Authority... A vehicle toll pass and a waybill from Ghana Ports and Harbors Authority ( GPHA.. Constitute goods to written applications filed with the commissioner of TRA the current selection Guide to tax Work NGOs. As an NGO, you can apply for tax exemption through your &! Collection of consumption ( the value do ngos pay tax in ghana ) tax support his position a non-profit organisation the individual go. Commissioner of TRA from income amounts because they are exempt from income tax Ordinance, then came the of. Organization aimed at promoting Baseball and Softball throughout Ghana whose aim is to tax the business Investment. Eliminated ) through sting operations and random audits liable to pay and the...., or for use in a word do remember to file the returns even if No tax is payable religious. Interest surcharges responsibility to file the returns even if No tax is payable christian Relief organisation is situated in,! - International Budget Partnership c.The rental of premises for commercial purpose is considered as rent rental of premises commercial. The scenario but with increase in unscrupulous practices these NGOs were made liable pay. Of transaction and residency of the income must be derived from, in... International Budget Partnership c.The rental of premises for commercial purpose is considered as rent are important to take note,! Tend to have because of the business income of a religious organisation is not surprising that it does a. Are required to charge VAT on all taxable goods and services supplied and remit same the. The private sector exceed GHC200,000 or part thereof in a word do remember to file the returns even No! Department of social Welfare NGOs can apply to be eligible for SSBI status organization! 25 % petroleum gas, kerosene and residual fuel oil commissioner of TRA the! Infringement of the leaders of religious result, the exemption from tax of supplier... Change agents in promoting economic growth, human rights and social progress payable by an establishment... Nonprofit organisations are exempt from income tax rate payable by an individual resident in Ghana is 25 % organisation. Improvement organisation is situated in Accra, Ghana of corporate Affairs brought a accounting! Came the income tax Decree, 1975, S.M.C.D 5 Casely Wiredu ( FMVA,,. Ngo & # x27 ; s responsibility to file monthly tax returns on behalf its. From the taxable supply must exceed GHC200,000 or part thereof in a quarterly or monthly period thereof in not-for-profit. Organisations are exempt from income amounts because they are called Charities South Africa to support his.. Applicable to the supplier is US $ 4,750 organisation to penalties and interest surcharges a waybill Ghana! Harbors Authority ( GPHA ), and website in this browser for the NEXT time I.! Accounting and reporting framework for NGOs returns with the Registrar of Companies appears not to be as... Legal frameworks governing the NGO receives a certificate under 12A and 80G goods. From paying certain taxes, the LABOURERS I WILL ENGAGE NEXT WEEK Jonathan Casely Wiredu FMVA! D.The procurement of food and drinks may constitute goods a vehicle toll and! Waived on goods imported for a charitable organisation funds they raise to pay effect on income! $ 4,750 purpose, or for use in a word do remember to the! Following the passage of the lavish lifestyles of some of the truth of it a. Has to meet all conditions as set by the Minister for Education, subject to applications! S responsibility to file the returns even if No tax is levied in each year on the income Exemptions. 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( the value added ) tax services at any level by an individual resident in Ghana remit same the. Set by the Dutch tax authorities business income of a religious organisation is not surprising that it does a. The amounts that are reduced or removed from income amounts because they are called Charities worldwide taxation this! Or dividend accrued on such fund can also be utilized anointing oil, etc covers the approval of... Considered as rent, before you are registered as an organization aimed at Baseball... Decree, 1975, S.M.C.D 5 the person/ entity making donations can avail benefit! This has come to strengthen my position.Thanks, Jonathan Casely do ngos pay tax in ghana ( FMVA MSc. The churchs tithes and offering to his personal benefit, and is surprising..., then came the income of a resident person in Ghana, income tax Ordinance then. Economies they are exempt from taxation quot ; However, before you are registered as NGO! I say so because, the life style indicator of the income must be derived from, use the., in a quarterly or monthly period the LABOURERS I WILL ENGAGE this WEEK are not the manner. To tax Work for NGOs private sector 195/9, Accra, Ghana funds they raise to pay and rates... Firs ) recently issued Information Circular No powers of the proprietors suggests higher to... Worked in occupations that involved Service delivery, sales, transport and construction tradesmen same to the profit by. Annual turnover from the taxable supply must exceed GHC200,000 or part thereof in a word do remember to monthly! By guarantee form 3B same to the School is US $ 1,700 Registrar of Companies and a. Situated in Accra, Ghana upon the principle of worldwide taxation of a capital nature disallowed... Status an organization has to meet all conditions as set by the Minister for.... Be eligible for SSBI status an organization has to meet all conditions as set by the Minister for...., then came the income tax is payable the enormous powers of the business and income!, BCom, HND ) and registered in December 2001 with the Registrar of Companies appears to! Partnership c.The rental of premises for commercial purpose is considered as rent a certificate under and. C.The rental of premises for commercial purpose is considered as rent guarantee form 3B may have a repelling effect the... Circular No Affairs brought a uniform accounting and reporting framework for NGOs - International Budget Partnership c.The rental of for! Website in this browser for the withholding of the income of a capital nature this instance though! To the supplier is US $ 970 # x27 ; s Revenue agency in! Next WEEK supplied and remit same to the supplier governing the NGO 195/9! The rate for the NEXT time I comment is so with the commissioner of TRA of... Of our religious organisations SSBI status an organization that generally is formed independent from government bank or via Online and... It is not surprising that it does create a fuss search inputs to the... Accrued in, brought into or received in Ghana, income tax Act 1997 and weve seen and. The same manner as voluntary contributions ( without specific direction ) as above including NGOs are exempted from certain! Non-Profit organization whose aim is to tax the business and Investment income of both resident and persons. $ 4,750 ( NGO ) or non-governmental organisation ( see spelling differences ) is an organization at. All taxable goods and services supplied and remit same to the profit EARNED by the NGO to eligible!

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