A relief is an allowance given to a resident individual to reduce his or her tax burden. He added that NGOs also pay taxes and are checked by the Ghana Revenue Authority (GRA). Speaking on Joy Primes Prime Morning, Mr Nkaw said that in as much as their salary is competitive, they are still not at the top to be perceived as extremely rich. Please feel free to contact us for your Customs classifications and validation, Copyright Notice What is the withholding tax obligation of the Church? iv. If you enter only ghana.gov in your browser, you won't find the website. Tax and duty can be waived on goods imported for a charitable purpose, or for use in a not-for-profit enterprise. David Cameron has hosted "an all-out assault" on corruption . This write-up, therefore is simply to. Taxation of a resident person in Ghana is based upon the principle of worldwide taxation. They should be encouraged to complete annual tax returns and make quarterly payments towards tax revenues and for social security payments. Ghana has so many NGOs operating in different dimensions and areas of the country. G31, G-Line, Patase Estate, Kumasi, Ghana. LAASFUND was established in 2015. My NGO engages in the production and sale of artefacts as a fund raising activity but auditors wants to classify that income as business income subject to tax. RUPFA was registered on 27th July 2015 with the number CG172072015 of Registrar General of Ghana under Companies Codes, 1963(Act 179). Country Director of Action Aid, John Nkaw, has dismissed the perception that people create non-governmental organisations (NGOs) to make money. The unreported (untaxed) income of the pastor can be derived as follows: 100,000+50,000+Undisclosed Income=500,000+100,000. Widening and deepening compliance with payroll deductions (for both taxes and pension contributions) is easiest and cost-effective to administer. With the above settled, the next question of interest is: what are the sources of income of the pastor that enabled him to buy the vehicles, house and shares? v.From the facts, the aggregate cost incurred by the pastor in buying the vehicle, house and shares is US$600,000 [500k+100k]. Any additional day is Gh, Income tax After each quarter (March, June, September, December), you pay Gh, Annual financial statements After the last working day of April, you will pay Gh, Copies of payment receipts for general and operational expenses, Custom import documents as evidence for importation, VAT invoices must agree with the Monthly VAT filings, Monthly VAT filings must agree with the reported Annual turnover figure in the financial statement. Do NGOs pay tax in Ghana? The law streamlined the definition of religious organisation by going beyond the limited scope provided under S.M.C.D 5 to include religious organisations other than churches. No. You can click on this link and join: https://t.me/joinchat/J_0YrBa4IBSHdpuTfQO_sA. ii. This is in compliance with Section 124 of Act 896. The TCCs serve as tax credits towards annual tax payable. The questions begging for answers are as follows: Was the income disclosed to the Ghana Revenue Authority? Whether you're a contractor or a permanent employee, you have to pay tax on all of your earnings whilst you're in the country. 3. The headquarter of this NGO is in Accra, Ghana. This is because shares confers beneficial interest in a company to only identifiable members. National Disaster Management Organisation (NADMO) is situated in Accra, Ghana. NHIL and GETFund shall apply with the necessary modifications as may be required by law. It maintained the tax exemption status for religious organisations under Section 3(1)(d) of the law. The Revenue Administration Act, 2016, Act 915, gives the CG several powers to enable him enforce the law. 12A of the Act within a year from the date of its establishment can avail exemption from the payment of tax u/s.11 of the Act. Considering the enormous powers of the CG, if he fails to enforce the law, who should we blame? operation of commercial transport. Taxation is, by and large, the most important source of government revenue in nearly all countries. One of the most consistently challenging aspects of contracting in Namibia is complying with the country's tax system. A Guide to Tax Work for NGOs - International Budget Partnership How much does it cost to register an NGO in Ghana? They also have registered the Department of Social Development with National NGO Certificates of Recognitions with nos Reg. In Ghana, tax is deducted from an employee's personal income at source through a 'pay-as-you-earn' scheme. BUT WHY SHOULD I PAY PAYE FOR WAGES? In Ghana, tax is deducted from an employees personal income at source through a pay-as-you-earn scheme. The survey appears to suggest that the scope of personal taxation within the formal private sector may be greater than seems to be commonly recognized. Lack of enforcement by one agency, may have a repelling effect on the other. Ordinary meaning can, therefore, be given to the stream of income attributable to religious organisations that are exempt from tax. these are taxable services). E Plaza 2 Building, Accra, Ghana, P.O.BOX AN 16859, Accra North Ghana, Accra. Gifts derived in course of employment, business and investment; Now, where a religious leader acquires property or makes investment in his own name, the question that must be asked is; what is the source of income of the person? In other words, so long as a charitable organisation uses at least 75% of its income in their charity activities then there will be no taxable income. NGOs are organizations that are independent of any government and help to promote economic growth, human rights and social progress. e.The photography services constitutes services. Article 41(j) of the Constitution, 1992 requires every citizen of Ghana to declare his income honestly to the appropriate and lawful agencies and to satisfy all tax obligations. This comes in the light of the lavish lifestyles of some of the leaders of religious organisations. Secondly, the organisation should have a public character. The annual turnover from the taxable supply must exceed GHC200,000 or part thereof in a quarterly or monthly period. The purchase of T-shirts and clothes are considered as goods. This includes; Licensing requirements for NGOs from the Department of Social Welfare, Required Documents for registration with Social Welfare. My understanding of Jesus statement Render unto Caesar that which is Caesar's" is that it unambiguously commands people to respect state authority and to pay the taxes it demands of them. Ghana Life Savers Organization is situated in Tema, Ghana. With respect to resident persons, the income must be derived from, accrued in, brought into or received in Ghana. Sympathy International is owned and managed by a Ghanaian-owned Non- Governmental Organization (N.G.O). The first step in paying your business' taxes online from the comfort of your home or office is to visit the Ghana.GOV website. Where an NGO procures goods or services from persons not liable to charge VAT or from non-resident suppliers, it is required to self-account for the VAT and remit same to the FIRS. Green Earth Organisation is situated in Accra, Ghana. Privacy Policy Some NGOs are local while others are International NGOs. Companies limited by guarantee including NGOs are exempted from paying corporate taxes. However,the Constitution of India has made such donations made to religious institutions non-taxable. Petrol, diesel, liquefied petroleum gas, kerosene and residual fuel oil. In that audit, the company will have to supply the following relevant company source documents; During an audit, the tax officers typically assess whether the source documents agree with the audited financial statement that has been submitted to the GRA. However, before you are exempted from paying certain taxes, the individual must go to GRA with a justification or demonstration that the resources being used are directly impacting the rural communities and contributing towards government efforts.. Conditions. A summary of the goods and services which are exempt from VAT/NHIL and GETFund include: This classification includes all live animals such as cattle, sheep, goats, swine and poultry, but excludes horses, asses, mules, hinnies and similar exotic animals. b. In Ghana, tax is deducted from an employee's personal income at source through a 'pay-as-you-earn' scheme. i. This exemption excludes professional services such as architectural or surveying (i.e. Save my name, email, and website in this browser for the next time I comment. - 2023 PwC. Yet a wrong had been done her which needed righting. Many nonprofit organisations are taxable, but may be entitled to special rules for calculating taxable income, lodging income tax returns and special rates of tax - see 'Income tax exemption' on page 10. Income Exempt from Tax under the Tax Law, The law does not specifically mention incomes that are attributable to religious organisations which are not subject to tax. The highest rate is presently 35%. For foreigners who do not reside in Ghana but . : DSD/6634. Some NGOs in Ghana generally work through volunteers and they are funded through free-will donations from people. With the above set of facts, it is clear that the total of the monies used to buy the vehicles, house and shares exceeds the pastors employment income. Such tax cheating can be overcome (not eliminated) through sting operations and random audits. The church is required to withhold tax of US$250 on payments to the supplier and pay same to the Ghana Revenue Authority. These are: a. A deduction to the extent of 50% of the contribution can be made if so has been made to either of the following: b) The Prime Ministers Drought Relief Fund. This will not only improve upon the revenue generation of the government, but will also ensure equity in the tax system. Business Income of a Religious Organisation. Flowing from the foregoing, it is imperative that there should be a paradigm shift in our deliberation on the position of the law with regards to taxation of religious organisations. The Ghana Revenue Authority (GRA) is the government body mandated to collect and assess taxes. Notwithstanding the fact that a religious organisation is not required to pay income taxes on receipts incidental to their objects, the law requires them to file their corporate income tax returns with the Ghana Revenue Authority within four month after each financial year of the organisation. And, any corresponding expenditure must relate to the purpose for which it was set up and approved by the CG. Can an NGO be converted into a Company Limited by Shares? All companies liable for tax in Ghana are required to pay provisional tax quarterly. NGO's use part of the funds they raise to pay staff salaries. Ghana's rapid growth (7 percent per year in 2017-19) was halted by the COVID-19 pandemic, the March 2020 lockdown, and a sharp decline in commodity exports. ; US$5,000, b. More likely, it is their employers that may be at fault. The Wikimedia Foundation is ranked as the best NGO worldwide. List of Grant Funding for Individuals & Grants for NGOs. But the big deal here is that you still have to pay them. But progress has been slow since, especially when it comes to personal income and business profit taxes. The girls are placed in top corporations where they get work experience in their related areas during the summer breaks. The survey sought to find out from the respondents about their profession, where they work, for whom they work, and whether taxes were deducted from their pay in the course of the survey period. Machinery, apparatus, appliances and parts thereof, designed for use in. For Individual Support and Sponsorship Use Contact Form. Taxable in the same manner as voluntary contributions (without specific direction) as above. Second, if taxation is based on the benefit principle, that is, individuals must pay taxes according to their measure of benefits, then the evidence is that it is largely those employed in the public sector, in mining, and the financial sector, in that order, who see any benefits from paying taxes. To achieve the intended purposes, NGOs require funding and normally this is in the form of contributions and grants that have been derived from other profit-making activities, that would have been taxed already. Admittedly these numbers only point to the extent of enforcement of payroll taxes. From time to time, the GRA may initiate a company audit. g.Investigation of non-compliance with charity rules; h.Establishment of charity courts; and, i. The highest income tax rate payable by an individual resident in Ghana is 25%. Pay processing fee of GHS270.00 at the in-house bank or via Online. All companies are required to file their monthly and annual tax returns. Following from the foregoing, it is my humble opinion that the business income of a religious organisation is not subject to tax insofar as the income does not confer private benefit to individuals. If you are an established business operating in Ghana, one of your key obligations is to pay your taxes. This resource describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Uganda, . BENEFITS AVAILABLE TO THE NGO & CONTRIBUTORS: An NGO by getting itself registered u/s. With reference to the holding of the Chapel Hill School Limited (Supra) case, and considering the present state of all applicable laws, the income of a religious organisation established as a Company Limited by Guarantee or a Trust (with no individuals ultimately being the beneficiaries) in the performance of its objects, the business profit is not subject to tax in Ghana. NGOs might focus on activities in areas involving health or health emergencies, education, infrastructure, advocacy of minority rights, support of the poor, and the reduction of crime. It provided as follows: there shall be exempted from tax the income of an ecclesiastical, charitable of a public character insofar as such income is not derived from trade or business carried on by such institution [Emphasis mine]. The church is required to withhold tax of US$30 on payments to the supplier and pay same to the Ghana Revenue Authority. The activities of IOM Ghana focus mainly on assisted migration and development, migration health services, voluntary return and reintegration, cultural orientation, counter-trafficking, emergency assistance, and resettlement. The writ of mandamus is of special value in such cases where there is a legal right but no specific legal remedy for enforcing such right.(Emphasis mine). b. It applies to Mallams, Imams, Traditional Priest (e.g. After all taxes are compulsory payments and the individual measure of gains cannot be a sensible rule to go by in deciding whether or not to comply with the law. Although it is trite knowledge that ignorance of the law is no excuse, it is also for the CG to ensure that all taxable persons are roped-in in the enforcement of the tax laws of Ghana. Any NGO, fund or institution established in India for a charitable purpose and fulfils the conditions laid down u/s.80G. But this is a general mis-conception that we tend to have because of the truth of it being a non-profit organisation. This appears not to be the case now. b. Some paid up, some negotiated to settle years of overdue taxes to avoid the dishonour of business closure. Kindly update. I smashed Major Mahamas head with a cement block Accused person tells court, How Bagbin ordered two NDC MPs to retract anti-Jean Mensa submissions, Bola Ahmed Tinubu: 10 key points about the Lagos 'landlord' set to lead Nigeria, Im a wizard Kyiri Abosom concedes as Delay bombards him with questions, Meet the late Ndebugre's son eyeing Zebilla constituency seat, Ablakwa vs. Rev. The employment income of the pastor is US$8,333.33 per month. 2. As a result, for tax purposes, any profit generated by Trusts which have ultimate beneficiaries as individuals, exposes their business income to tax. Federal and state tax laws and policies govern many of the operations of charitable nonprofits. For new business tax registration, provisional tax assessment is determined by the GRA office in consideration of the objects of the business, stated capital and the nationality of the shareholders. The Bible says in Luke 11:28, , blessed are those hearing the word of God and keeping it. Very helpful. Therefore, the applicable withholding tax rate is 15%. Hips Charity Organisation Education is situated in Accra, Ghana. STEP 4- Company limited by guarantee constitution form, Name & TIN of members of the Executive Council. Accordingly, it is not surprising that it does create a fuss! Our government agencies must be up and doing to ensure compliance with the laws of Ghana by all. The survey also re-classified taxpayers by employer and the results were fairly predictable. Section 10(1) of Act 179 provides that a Company Limited by Guarantee shall not be incorporated with the object of carrying on business for the purpose of making profits. 15 best maternity jeans that are actually comfortable, GRIDCo participates in International Day for Women and Girls in Science programme, Nigerian elections 2023: False claims and viral videos debunked, I smashed Major Mahama with cement block Killer, Come clear on 600k barrels Russian crude oil aboard MT Theseus IES to government, NIA to print more Ghana cards as government clears $100m debt, Tinubu is the best person for the job Buhari hails president-elect, Zamalek president jailed for one month for insulting Al Ahly rival, Accra 2023: Postponed Africa Games confirmed for March 8-23, 2024. These organizations do not exist for profit motive, hence called as . As noted earlier, the degree of compliance varied greatly in the private sector. Regional Coordinating Council, Ministries, Accra, Ghana. Therefore, to the extent that the activities of a religious organisation is required to be of public character as per Act 896, where lies in the taxation of business income of a Company Limited by Guarantee? This was in other to include more sports and youth development activities. Please see www.pwc.com/structure for further details. The irony is that, for most donor countries, direct taxes (personal and corporate income taxes) remain the workhorse of the tax system and help to finance aid. I was looking for something like this. a. He is required by Article 23 of the Constitution 1992 to comply with the requirements imposed on him by Section 1(1) of Act 915 to administer and give effect to the tax laws of Ghana. The exercise turned out surprising results. An honorarium is considered employment income for income tax purposes and is therefore subject to deductions. Kusi Boateng: 'The system is working' Okoe Boye, Tension brews in Police Service over promotion, Otumfuo restores land forcefully seized from owner by Amakomhene. What are the other tax obligations of NGOs? Allowable deductions include the following: Interest incurred by a person in borrowing money or in the production of income; Digital Services Registration for Non-Resident, Integrated Customs Management System (ICUMS). Such income includes employment income, business income and property income. We have a series of layers of audits, the donors come for verification, the donors look for an external auditor, and you also have to look for an external auditor, he mentioned. This legal status makes it easier for NGOs to operate, as they are not required to pay tax on the funding they receive from government bodies, donors, and other sources. Individuals are taxed based upon their income from employment, business and investment. The rate for the withholding of the taxes depends upon the nature of transaction and residency of the supplier. The Non Governmental Organisations Act which is the parent legislation on NGOs in Uganda is itself silent about taxation of NGOs. The district office (A.M.A) after inspection and evaluation write a report to the national or regional office by submitting 3 copies of an endorsement letter of the department of social welfare. As well as paying tax in Namibia, you might also still be eligible to pay some . How to Register a Company Limited by Shares in Ghana, How a Foreigner can Obtain Visa on Arrival to Nigeria 2023, How to Obtain a Ghana Work and Residence Permit in 2023. NGOs In Ghana: Full List, Functions & Contacts (2022), Traditional marriage in Ghana: All you need to know, The Top 10 Natural Hair Products in Ghana, Orphanages In Ghana : Full List, Locations & Contacts (2022), How to Calculate Electricity Bill in Ghana (2022), Districts in Accra: The Full List + Details, Regions in Ghana & Their Capitals + Other Details, Dentists Salary in Ghana: See What They Earn (2022), Causes of Unemployment in Ghana & Solutions, African Centre for Peace Building, AFCOPB, Centre For Disease Control And Prevention In Africa(CDC AFRICA), Centre for Energy, Environment, and Sustainable Development (CEESD), Centre for Popular Education and Human Rights, Ghana, Coalition of NGOs in water and sanitation, Cradle Of Hope for Relief and Development, Drama Network Serving Society for a Better Tomorrow, Emmanuel Educational Foundation and Sports Academy for the Physically Challenged, Ghana National Deaf Childrens Society (GNDCS), Ghana Rural Action Support Programme (GRASP). 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