Mr David Lartey Quarcoopome, Chief Revenue Officer of the Ghana Revenue Authority (GRA) and Projects Coordinator at the Domestic Tax Revenue Division (DTRD), has emphasised that taxpayers must first register with the tax authority before they can fulfil their tax obligations.
According to him the registration is the foundation of tax compliance and a prerequisite for filing tax returns and paying taxes.
Speaking on Super Morning Show on June 23, Mr Quarcoopome noted that individuals and businesses are required to provide accurate information to the GRA, file their returns on time and meet their tax obligations within the stipulated deadlines.
“The first and foremost thing to realise is that taxpayers must file returns. But if they must file returns and pay taxes on time, then the information they provide must be accurate,” he said.
He explained that every eligible individual, whether employed, engaged in business or earning income from investments, is required by law to register with the tax authority.
“Registration is the key. The first point of obligation is to register. You must be in the tax system,” he stressed.
Mr Quarcoopome revealed that the GRA regularly deploys officers to various business communities to identify and register persons and entities that are liable to pay taxes but have not yet enrolled in the tax system.
He further highlighted the responsibilities of Value Added Tax (VAT)-registered businesses, noting that they are required to charge VAT on taxable supplies and issue invoices for every transaction.
“If you are VAT-registered and making supplies, you must charge the tax. And when you charge the tax, you must issue invoices,” he said.
He described the issuance of invoices as a critical accountability measure that promotes transparency and supports effective tax administration.
Mr Quarcoopome’s remarks formed part of the GRA Connect series, which seeks to educate the public on taxpayer rights and obligations under Ghana’s tax laws.
