Pistis and Associates

TAX Clearance Certificate

Tax Clearance Certificate (TCC) also known as Tax Domicile Certificate is an official document issued by the Tax Authorities in Ghana.

Who is eligible for a Tax Clearance Certificate in Ghana?

In Ghana, the Tax Clearance Certificate shall be issued by GRA to eligible government entities, other legal persons, and individuals. According to our understanding, Resident individuals and Mainland / Free Zone entities in Ghana are eligible to apply for the Tax Clearance Certificate in Ghana. Offshore companies may not be eligible to apply for TCC in Ghana, as they may not have a physical presence in Ghana.

The Benefits of Obtaining a Tax Clearance Certificate

A Tax Clearance Certificate issued by a Statutory Authority is the undisputed document to prove that an entity is a resident of the country. Tax Authorities across the globe accept Tax Clearance certificates as reliable documents to substantiate the residency of an entity.

This allows the entity to justify the applicability of provisions of Companies. Entities can consider tax planning and restructure their business/transactions considering the provisions of GRA. Favourable provisions of Withholding Tax and Permanent Establishment provide ample opportunity for businesses to plan tax-efficient structures.

With the purpose of promoting its development goals, Ghana concluded with most of its trade partners. Thus, there are ample opportunities for tax planning if the residency status is certain for the applicant.

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