The Revenue Administration Act, 2016, (Act 915) seeks to ensure that any person subject to pay tax has a Tax Identification Number (TIN) and also that all persons who do business with all institutions listed under Part One of the First Schedule of the Act use TIN in their transactions.

It is the responsibility of Withholding Tax Agents including employers to request for the TIN of persons they conduct official business with in accordance with Section 11 (2) and item 13 of the First Schedule of the Revenue Administration Act, 2016, (Act 915).

Consequently, all employers must ensure that they quote the TIN of their employees on the monthly PAY As You Earn (PAYE) schedule and returns they submit to the Ghana Revenue Authority (GRA).

Following a publication made on Monday, 9th September 2019 by the Commissioner-General of the GRA, employers are informed that henceforth GRA will not hesitate to impose the required penalties on employers who submit PAYE schedules and returns without the TIN of their employees.