GRA Tax Portal Dashboard For Taxpayers and All You Need to Know FAQ
This is the GRA Tax Portal for Taxpayers for various transactions.
All questions you have about GRA Tax have been outlined below including GRA Contacts to Call for Assistance- Frequently Asked Questions about the GRA Tax Portal
Q: What is the Taxpayers’ Portal or App?
A: It is an online self-service system which allows the taxpayer to file returns, initiate payments and access other tax related services.
Q: What can I do on the Taxpayers’ Portal or App?
A: They include;
File your returns
Initiate payment of your taxes
Apply for Tax Clearance Certificate
Apply for Tax Reliefs
Apply for Withholding Exemptions
View your Receipts and Tax Credits
Apply for Tax Refunds
View Tax Statements
Update your GRA information (eg. Contact details, etc.)
Make other requests to your Tax Office
Q: How do I access the online system?
A: This system can be accessed through;
The Ghana Taxpayers’ App which can be downloaded from Google Play Store or App Store.
The GRA Taxpayers’ Portal by typing www.taxpayersportal.com in your browser.
Q: How do I download the Ghana Taxpayers’ App on my Android or iOS mobile device?
A: To download the app;
Go to Google Play Store or Apple Store
Search for Ghana Taxpayers’ App and click on download
Q: How different is the GRA Taxpayers’ Portal from the Ghana.Gov platform
A: The taxpayers’ portal is primarily for filing returns and generating tax bills while Ghana.gov is a digital services and payment platform.
Q: How secure is the Taxpayers’ Portal or App?
A: GRA has developed information security policies and standards that are in line with the ISO 27001:2013 standard which protects your account from unauthorized users.
Q: What do I need before I Sign Up on the Taxpayers’ Portal or App?
A: To Sign Up, you will need
Taxpayer Identification Number (TIN)/Ghana Card PIN
Contact Information (Mobile number used to register with GRA/National Identification Authority)
Q: Is there a deadline to Sign Up on the Taxpayers’ Portal or App?
A: No, you can Sign Up any day or time.
Q: Do I have to pay a fee to Sign Up on the Taxpayers’ Portal or App?
A: No, using any of the online filing systems is FREE.
Q: How do I Sign Up on the Taxpayers’ Portal or App?
A: To sign-up;
Go to www.taxpayersportal.com or open the Ghana Taxpayers’ App on your device and click on Sign Up.
Enter your TIN/Ghana Card PIN and select the preferred contact to receive a one-time password/code.
Create a password to complete the Sign Up process.
Once account creation is successful, you will be redirected to the login page.
Login to the main portal with registered account details (TIN/Ghana Card PIN and password)
*You can Sign Up only once
To Login to the GRA Taxpayers Portal Provide the Following
TIN Number / Ghana Card Number
Enter Password and Login
You can also Login with the Ghana.Gov Account
How to Create An Account on Ghanagovgh
GRA Taxpayers Portal Login https://taxpayersportal.com/auth
To sign Up Click on the Link Above and Select Sign Up
Provide your TIN or Ghana Card Number to Proceed.
Q: Which browsers work best with the portal?
A: The Taxpayer portal works best with the following browsers:
Google Chrome version 61.0 or higher
Edge version 84 or higher
Safari version 10.13.4 or higher
Mozilla Firefox version 56.0 or higher
Q: Will I be able to file returns and pay on the Taxpayers’ Portal or App immediately after Signing Up?
A: The Taxpayers’ Portal or App is available to you immediately after Sign Up process is completed.
Existing taxpayers will be able to file returns and initiate payment for taxes due immediately
New taxpayers must request for Tax Type registration or visit the nearest Taxpayer Service Centre to complete registration after which you can file returns and initiate payments.
Q: How do I File Online using the Taxpayers’ Portal or App?
A: It includes:
Go to the GRA Taxpayers’ Portal Website https://taxpayersportal.com or open the Ghana Taxpayers’ App on your device.
Login with registered account details.
On the menu, click on FILE YOUR RETURNS. This displays the returns that are pending to be filed.
Click on the FILE NOW button next to the return to be filed.
Fill the form with the necessary details and submit when done.
Proceed to make payment.
Q: Can I use the Taxpayers’ Portal or App while offline?
A: You can only use the portal or app while you are connected to the internet.
Q: How do I get an acknowledgment receipt when I file on the Taxpayers’ Portal or App?
A: Acknowledgement receipts are shown on the portal under the FILED tab right after filing is completed.
Q: Can I file returns and pay taxes using my mobile phone?
A: Yes, you can file your returns and pay your taxes on your mobile phone using the GRA Taxpayers’ portal or the Ghana Taxpayers’ App.
Q: Can I make payments on the Taxpayers’ Portal or App?
A: All payments are initiated on the taxpayers’ portal or app. Payment can be done via the Ghana.gov payment platform using Mobile Money, Bank Card, *222# or by visiting the nearest bank to make payment.
Q: How long will it take for my tax account on the Taxpayers’ Portal or App to be credited after payment?
A:
When you pay with Mobile Money, Cash, direct bank transfer, Visa Card, etc. your tax account will be credited instantly.
However, when you pay via third-party cheque it should take a maximum of three (3) working days to reflect in your tax account.
Q: Can I link my Ghana.gov account to the Taxpayers’ Portal or App so I don’t have to Login to Ghana.gov every time I need to pay?
A: Yes, your account is linked when you initiate payment for the first time. Subsequently, you will not need to login to Ghana.gov when initiating payments through the Taxpayers’ Portal or App.
Q: Can I have multiple accounts on the Taxpayers’ Portal or App?
A: No, there is only one TIN/Ghana Card PIN per taxpayer and so you can only use one TIN/Ghana Card PIN to create an account.
Q: Can I grant a third-party access to work in my account?
A: Yes, in the portal or app, you can grant access to a tax consultant, employee, auditor, etc. to perform specific functions on your behalf.
Q: Can I revoke access given to a third-party to work in my account?
A: Yes, you can remove a third-party from having access to your account, or change their privileges on your account.
Q: What do I do if I submit wrong returns or make errors in payment?
A: You can amend the returns on the portal or app or call the numbers given for assistance. After the due date, this amendment will come with the appropriate penalty.
For payment issues, you can make a request on the portal or app or call the numbers given for assistance.
Q: What do I do when I forget my password?
A: Click on FORGOT YOUR PASSWORD? under the LOGIN button and follow the prompts to reset your password. You will need to provide your TIN/Ghana Card PIN and a one-time password/code will be sent to the phone number associated with your account.
Q: What should I do if I have difficulty accessing/loading the Taxpayers’ Portal or App?
A: Ensure you have a strong internet connection, change your browser or use another device.
Q: If I encounter a problem using the Taxpayers’ Portal or App, who do I contact?
A: Kindly contact the GRA toll-free number 0800 900 110, any of the service desk hot-lines, WhatsApp numbers, Email address or visit the nearest Taxpayer Service Center for assistance. GRA Service Desk Contacts
020 926 7047
020 926 7048
020 926 7049
020 926 7125
020 926 7059
GRA WhatsApp Contacts
055 299 0000
020 063 1664
Email Contact
info@gra.gov.gh.
Q: What is the Ghana Revenue Authority?
A: The Ghana Revenue Authority (GRA) is a Semi-autonomous Public Institution established by Act 791 as a body corporate, to replace the customs. Excise and Preventive Service (CEPS), Internal Revenue service (IRS), Value Added Tax Service (VATS) and the Revenue Agencies Governing Board Secretariat (RAGB) for the administration of taxes and custom duties in Ghana. This represents a change in identity for the revenue agencies – CEPS, IRS and VATS.
Q: What are the Powers of the Ghana Revenue Authority?
A: It includes:
Determine objections
Summon witness
Prosecute in the Courts
Collect tax by distress
Garnish monies due to a tax defaulter
Impose penalties
Enter premises, search and seize documents and items
Extend time to furnish returns
Adjust the chargeable income of a person in tax avoidance cases
Attach moveable properties of a delinquent taxpayer
Place a security interest on the immoveable properties of a delinquent taxpayer
Appoint a person to prepare and furnish a return on behalf of a person who has failed to furnish a return
Q: What are the functions of the Commissioner-General?
A:
Identification of Taxpayers
Assessment of Taxpayers
Assessment of delinquent Taxpayers to penalties and interests
Collection of taxes, penalties and interests
Payment of all monies collected into the Consolidated Fund
Q: What taxes are administered by the Domestic Tax Revenue Division of the GRA?
A: The GRA administers:
Income Tax
Stamp Duty
Petroleum Income Tax
Mineral Royalties
VAT/NHIL
Communications Services Tax (CST)
Excise Duty
and other taxes
Q: What is Pay As You Earn (PAYE)?
A: PAYE is the routine deduction of tax from emoluments of employees by their employers, each time employees are paid.
Q: What are the current individual I employees’ income tax rates?
A: The current annual rates are: (Ref- Income Tax Act 956, (Amendment)(NO.2), 2017)
NO CHARGEABLE INCOME RATE OF TAX
1 First GHS3,132 NILL
2 NEXT GHS840 5%
3 NEXT GHS1,200 10%
4 NEXT GHS33,720 17.5%
5 EXCEEDING GHS 38,892 25%
Q: Are there any allowances which are not subject to Tax?
A: All allowances are subject to tax. The following incomes are excluded from employment income computation.
A reimbursement or discharge of a person’s dental, medical or health insurance expenses where the benefit is available to all full-time employees on equal terms
A passage to or from Ghana in respect of the appointment and termination of employment of an employee who:
Is recruited or engaged outside Ghana.
Is in Ghana for a purpose of serving the employer.
Is not a resident of Ghana.
Q: HOW can I compute “PAYE”?
A: The GRA administers:
Deduct 5.5% social Security from basic salary
Add all allowances after the 5.5% Social Security deduction
Deduct applicable personal tax relief(s)
Deduct contribution towards 3rd tier voluntary contribution by the employee not exceeding the limit subject to the Pension Act 2008 Act 766
Use the appropriate tax table to compute the tax on the remainder (i.e. Chargeable income on page 3)
Q: What is the tax treatment of Bonus?
A: Bonus payment not in excess of 15% of an employee’s annual basic salary shall be taxed at 5%. Any payment in excess of the 15% is added to the employee’s annual taxable income and taxed at the graduated rate. The 5% tax on the annual salary bonus is a final tax.
Q: Are employees entitled to relief?
A: Yes.
An employee can apply for personal tax relief(s) to the GRA through his/her employer by completing a Tax Relief Application Form.
Q: Is an employee obliged to file a Tax Return?
A: Yes.
Beginning 2018, all employees are now required to file their tax returns to the GRA. Failure to file a tax return by an employee is subject to penalty.
Q: Do you have to keep Records?
A: Yes.
Record keeping is incumbent on all Employers and employees with other sources of income. Employees who earn additional income must keep records of all other sources.
Q: Taxpayers’ Rights
A: It includes:
Right to Courtesy and Consideration.
Right to Courtesy and Consideration.
Fairness and Transparency.
Independent Appeal and Review.
Right to claim refund of ascertained taxes overpaid.
Right to claim all personal reliefs upon the satisfaction of all laid down conditions.
Privacy and Confidentiality.
Q: What is an Assessment?
A:
An assessment of tax is a notice of tax liability computed on that taxpayer’s annual income/profit.
The assessment states the following:
The estimated chargeable income
The estimated tax payable
The amount of tax and time to pay the quarterly installment
The time, place and manner of objection to the assessment
Q: What is an Self-Assessment?
A: Self-assessment is the system whereby the taxpayer takes responsibility to determine his own tax liability which is payable at the end of each quarter. He computes and calculates the tax based on his estimated chargeable income and then remits the tax due.
Q: What is due date under the tax law?
A: It is the date by which Returns are to be submitted and Payments made according to the provisions of the tax law.
Q: What are the due dates for the filing of Tax Returns?
A: The due date for the filing of a Tax Return depends on the Tax type.
NO Tax Type Due filing date of returns
1 PAYE / WHT On or before 15th of the month of filing (eg. Jan 2018 to be filed by 15 February 2018)
2 VAT NHIL / CST On or before the last working date of the month of on filling.
However, for a Return of Income the due date is 30th April of every year for all sole- proprietors, partnerships and other individuals.
Most companies also file their Return of Income on 30th April every year, if their basis period is from January to December.
Companies with own accounting dates have four (4) months after the end of their basis period to file a Return of Income.
Due date for the filing of Tax Returns on Payment of Withholding Taxes is on or before 15th day of the following month.
Q: What are the due dates for payment of Taxes?
A: Companies and Self-Employed persons are required to pay their taxes in four equal installments by the end of every quarter — 31st March, 30th June, 30th September and 31st December of every year.
NO Tax Type Due Date
1 CIT Quarterly installments, based on the company’s accounting date
2 Self employed individuals. (They don’t operate different accounting dates) Quarterly: 31/3, 30/6, 30/9, 31/12
Q: DO I need to pay the tax even when I dispute the amount?
A: Yes
The law provides that 30% of the amount assessed as contained in the notice of assessment must be paid. This ensures that no arrears are accumulated.
Q: What do I do in a situation where the Tax Assessment has not been received in a particular year?
A: You pay the previous year’s quarterly assessment in order to avoid penalties.
Q: What is a withholding tax?
A: This is an amount of tax withheld by a party making a payment to another. The amount withheld must be paid to the GRA on or before 15th day of the following month.
Q: What types of Withholding Taxes are available in Ghana?
A: They are: withholding tax from employment income (PAYE)
withholding tax from payment for goods and services
withholding tax from payment of dividends to resident shareholders
withholding tax from payment of interest to a resident company i.e. banks and other financial institutions
withholding tax from payment to non-resident persons
withholding tax from fees to a resident part-time teacher, lecturer, examiner, examinations invigilator or supervisor
withholding tax on management and technical services fees
royalties, natural resource payments
endorsement fees
Q: What are the treatments for a ‘final’ withholding tax and withholding tax on account’?
A: It includes:
Withholding taxes described as final means you don’t have to include the income/profit which has already suffered the withholding tax on your Tax Returns.
The income/profit which has suffered withholding tax described as ‘on account’ must be included in your Tax Returns and the tax already paid deducted to arrive at your final tax liability.
Q: What are the current applicable Withholding Tax rates?
A: These rates vary and can be verified from the Commissioner- General’s Practice Notes.
Q: What is the liability of a Withholding Agent?
A: Any Withholding Tax Agent who fails to withhold tax is personally liable to pay the amount of tax not withheld and the interest on the amount not withheld.
Q: What about my business assets (capital allowance)?
A: Special reliefs are available on business assets when you replace them. See your accountant or go to your local Tax Office.
Q: How is an asset valued?
A: In certain circumstances an asset has to be treated as having been disposed off (and acquired by its new owner) at its market value at the date of disposal. The market value’ is generally used instead of any sale price when assets pass between you and a connected person e.g. your business partner.
Q: How are the operators in the informal sector taxed?
A: Two (2) different tax products have been introduced to address taxation of the informal sector. These are Vehicle Income Tax (VIT) Sticker for commercial vehicle operators and the Tax Stamp for the small-scale self-employed operators like dressmakers, Susu collectors, butchers, container shops, artisans, hawkers. etc.
Q: How does the VIT system work?
A: VIT stickers are bought quarterly. The stickers are categorized depending on the vehicle’s capacity and type e.g. trotro, taxis, long distance buses, articulators etc. The stickers are displayed on the front windscreen. Monitoring is done by the Police.
Q: HOW does the Tax Stamp system work?
A: The Tax Stamps are bought quarterly. The stickers are grouped according to business type, size and turnover. The Tax Stamp must be conspicuously displayed at the place of business or carried on the person in the case of itinerant traders and hawkers for inspection on demand by Tax Officers.
Q: What are the personal reliefs applicable to individual taxpayers?
How to Calculate and Apply for Tax Relief
A: Personal Reliefs are granted to individuals who satisfy one or more conditions as stated by the law. The assessable incomes of employees who qualify are reduced by fixed sums. Personal reliefs are of two (2) main categories. Those granted upfront and those granted upon the filing of returns.
Reliefs granted upfront Reliefs granted upon filing of returns
Marraige Aged Dependant Relief
Children’s Education Individual Undergoing Training
Disabled Individual
* Aged Relief
* Paid upfront for the period he/she remains an employee
RELIEFS PAID UPFRONT (EMPLOYEES)
Marriage Relief
Marriage Relief – GH₵200.00 per annum:
This relief is granted to only one of two married persons with a dependant spouse or a single parent responsible for the upkeep of two or more dependant children. The individual who qualifies upon certification by his employer has his assessable income reduced by GH₵200.00 per annum.
Children Education -GH₵2OO.OO per child per annum:
Individuals who qualify for this relief are entitled to a reduction in their of tax assessable income by an amount of GH₵200.OO per child per annum same up to a maximum of 3 children To qualify for this relief, the children / wards should be in recognized registered educational institutions in Ghana. Only one of two parents may apply through the employer for this relief.
The table below shows the various combinations that could arise.
One Child Only Marriage Relief Married + 1 Child/ ward Married + 2 Child/ ward Married + 3 Child/ ward
GH₵200.OO GH₵200.OOf GH₵400.OO GH₵600.OO GH₵900.OO
Where 2 or more persons qualify in respect of the same child or ward, only one relief shall be granted.
Disabled Relief – 25% of Assessable Income:
The Disable Relief serves as an incentive to individuals who in spite of their disabilities are in gainful employment. It is granted to disabled individuals who earn income from any business and employment. They would be entitled to a reduction in their assessable incomes of 25% on application through their employers.
Aged Relief – GH₵200.OO per annum:
An individual who is sixty (60) years of age and earns income during the year from an employment or business is entitled to this relief.
Aged Dependant Relative -GH₵100.00 per annum:
This relief is meant to serve as an incentive to individual responsible for the upkeep of their aged relatives. A relief of GH₵IOO.OO per annum is granted to an individual with a dependant relative who is sixty (60) years of age or more. This relief can only be claimed in respect of two dependant relatives upon filing of tax returns. Where two or more persons qualify in respect of the same relative, only one relief would be granted.
Individual Undergoing Training:
Where an individual is undergoing training to update the professional, technical or vocational skills or knowledge, he or she is eligible for a relief of GH₵400.OO or the cost of training whichever is less.
Q: Who can benefit from tax reliefs?
A: Any eligible taxpayer. Employees may apply through their employers by completing a Tax Relief Application Form. This has to be authenticated by the Employer and once received and verified at the Tax office, the employee enjoys the applicable upfront reliefs on a yard, monthly basis.
Q: What is an Objection?
A: An objection is the initial written expression of dissatisfaction with an assessment, penalty or interest raised on a taxpayer by the Tax Office.
Q: When may I Object?
A: A taxpayer can object to his liability if he is not in agreement with the tax assessed and believes that the tax, penalty and/or interest imposed on him is excessive and needs to be reviewed.
Q: How do I lodge an objection to an assessment?
A: The Objection must be in writing, stating the grounds for the objection.
Q: What is the time limit for lodging an objection?
A: You have 30 days of being notified of the tax decision.
Q: What is an Appeal?
A: This is when the objection against a tax assessment enters the law court.
Q: What Is Double Taxation Agreement (DTA)?
A: This is an agreement between two foreign governments in providing for tax relief where a person is taxed twice on the same source of income in different tax jurisdictions. The agreement provides reciprocal administrative assistance in the enforcement of income tax liability in either country.
Q: Who qualifies for Double Tax relief?
A: One qualifies for this relief if the tax jurisdiction which has taxed one’s income, has a Double Taxation Agreement with Ghana. The countries are United Kingdom, France, Germany, Italy, South Africa, Netherlands, Belgium and Switzerland.
Q: What is TIN?
A: TIN stands for Taxpayer Identification Number
It is an eleven-digit number issued to individuals and organizations for tax purposes
TIN is unique to every individual
TIN is not transferable
Q: What are the types of TIN?
A: They are:
Individual TIN
Organizations TIN
Q: What documents do I need to register for TIN?
Q: Where do I register for TIN?
A: Visit www.gra.gov.gh
Download your TIN registration forms online at www.gra.gov.gh.
Visit any Domestic Tax Revenue Division office across the country
For organizations TIN, one can send application and letters as scanned attachments to info@gra.gov.gh.
Q: What is Excise Tax Stamp?
A: The excise Tax stamp is a specially designed stamp with digital and other security features which is affixed on excisable goods to show that taxes and duties have been paid or will be paid. The stamp is affixed on specified excisable goods in Ghana whether locally manufactured
Q: Which goods (products) attract Excise Tax Stamp?
A: They include
Cigarettes and other tobacco products.
Alcoholic beverages including spirits whether bottled, canned, or packaged in any other form.
Non — alcoholic carbonated beverages whether bottled. canned or packaged in any other form.
Bottled water.
Any other excisable product prescribed by the Minister of Finance.
Q: What is Rent Tax?
A: It is the tax payable or income. Rent income accrues to someone as a result of letting or leasing a property to another person.
Anybody who receives income from letting or leasing a property.
An agent who qualifies to withhold tax.
It is required by law to pay tax within thirty (30) days upon receipt of rent income.
Q: What is VAT?
A: value Added Tax (VAT) is a broad-based tax imposed on the expenditure of consumers when they purchase goods and services. The current standard rate is 15 percent. A zero (0) rate is also applied to all exports.
Q: What is the National Health Insurance Levy (NHIL)?
A: The National Health Insurance Levy (NHIL) is a levy imposed on goods and services supplied in or imported into the country. All goods and services are subject to the levy unless they are otherwise exempted. The levy is charged at a rate of 2% on the VAT exclusive selling price of goods supplied or service rendered. The NHIL is collected by registered businesses in the same way as VAT is collected.
Q: How is VAT/NHIL collected?
A: Only VAT registered traders can collect VAT/NHIL from customers. (A VAT-registered person is obliged to charge and account for VAT and NHIL simultaneously).
Q: Taxes paid on purchases and expenses (inputs) by VAT
A: Often, VAT-registered businesses pay VAT/NHIL on purchases and expenses used for their businesses. However, because they need to claim the tax paid, they must demand VAT/NHIL invoices from their suppliers, showing the amount of VAT/NHIL paid. The VAT mechanism allows these eligible businesses to deduct the VAT/NHIL paid on purchases (INPUT TAX) from the VAT/NHIL charged on sales (OUTPUT TAX). It is only the difference that is paid to the GRA. Therefore OUTPUT TAX less INPUT TAX = PAYMENT DUE.
Q: What is Input Tax?
A: Input taxes refer to the VAT/NHIL paid on business purchases and expenses by a registered taxpayer. It includes not only the VAT/NHIL on raw materials or on goods bought for resale but also the VAT/NHIL on things like:
Office equipment for use in the business.
Telephone bills (in so far as they are for calls used for the business purposes).
Payments for services to other businesses (such as accountants’ or solicitors’ fees).
Q: Can I always get back my Input Tax?
A: When you spend money and have to pay VAT/NHIL ask yourself, ‘Is this expense wholly, exclusively and necessarily incurred for my business?’ If it is, then you may deduct or claim back your input tax. This is applicable to manufacturers or service providers including exporters who meet laid down condition.
Q: How do I get my Input Tax back?
A: In completing your VAT/NHIL return, you deduct or take away the deductible VAT/NHIL paid on your purchases and expenses (your deductible input tax) from the VAT/NHIL Which you charged on your supplies (your output tax) and pay the difference to the GRA. If your input tax is greater than your output tax, you carry forward the excess input tax (i.e. input tax credit) and set it Off against payments due in subsequent months or claim the difference from the GRA.
Q: What proof will I need for my Input Tax claim?
A: To claim. For imported your input goods tax you or goods must have taken out of a tax bonded invoice warehouse, issued to the relevant customs documents will be needed.
Q: Does everyone have to keep the same records?
A: NO, everyone does not have to keep the same records. There are however a number of records which are fundamental and therefore similar for all VAT-registered businesses. The most basic record you need to keep is the TAX INVOICE (VAT/NHIL INVOICE) and VAT Account but other business records may also be kept to enable you account for VAT/NHIL at the end of each month.
Q: What is a Tax Invoice?
A: A tax invoice is a document showing certain information relating to a business transaction e.g. the VAT/NHIL invoice.
Q: What is the Communications Service Tax?
A: The Communications Service Tax (CST) is a tax levied on charges for the use of communications services that are provided by communications service operators. It is charged at a rate of 6%.
Q: Who qualifies to charge C.S.T?
A: CST is charged only by a communications service provider who has been granted a License by the National Communications Authority under the provisions of the National Communications Regulations 2003 (Ll 1719) and notified in writing by the Commissioner-General of the GRA to charge the tax.
These businesses includes:
National fixed network and mobile cellular network operators
Internet Service Providers (ISPs)
Public / Corporate Data Operators
Providers of Radio (FM) broadcasting services
Providers of Free-on-air and Pay-per-view television services
Q: Who is an “Exempt Taxpayer”
A: This refers to a taxpayer who deals in exempt supplies of goods or services.
Q: Who is a partially exempt taxpayer?
A: A taxpayer who deals in both taxable and exempt supplies of goods or services.
Q: VAT flat rate scheme:
A: It is a scheme that allows importers, wholesalers and retailers to charge VAT at the rate of 3%. They are not allowed to claim input tax on purchases or imports.
