GRA provides clarity on tax status of Ghanaian residents earning abroad [Video]

The Ghana Revenue Authority (GRA) has moved to dispel uncertainties surrounding the tax status of individuals earning incomes abroad, affirming the criteria for categorizing individuals as “resident” for tax purposes.

In response to public concerns, GRA issued a statement from its headquarters in Accra on Monday evening, clarifying the eligibility criteria for individuals considered resident for tax purposes under the Income Tax Act 2015 (Act 896).

The statement, signed by a GRA spokesperson, underscored the importance of understanding the legal definition to ensure compliance with tax regulations.

According to GRA, individuals falling under the following categories are deemed resident for tax purposes:

Ghanaian citizens with a permanent home in Ghana: Those who reside in the country throughout the fiscal year.

Presence in Ghana for at least 183 days: Individuals who spend a minimum of 183 days in Ghana within any 12-month period that starts or ends within the tax year.

Government employees or officials posted abroad: Officials representing Ghana abroad are also considered resident …