The Ghana Revenue Authority Act, 2009 (Act 791) provides certain objectives to be achieved by the Ghana Revenue Authority (GRA) in the performance of its functions.
Required:
Identify FIVE functions that are to be performed by GRA to achieve its objectives. (5 marks)
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- Administer and give effect to the laws or relevant provisions of the laws set out in the First Schedule and use optimum efficiency in assessing, collecting and accounting for all revenue to which those laws apply;
- Pay the amounts collected into the Consolidated Fund unless otherwise provided by this Act and other Acts;
- Promote tax compliance and tax education;
- Combat tax fraud and evasion and co-operate to that effect with other competent law enforcement agencies and revenue agencies in other countries;
- Advise District Assemblies on the assessment and collection of their revenue.
- Prepare and publish reports and statistics related to its revenue collection;
- Make recommendations to the Minister on revenue collection policy. (Any 5 points)