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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. Terminal clerk cross-checks and confirms that the correct fees have been paid. When expanded it provides a list of search options that will switch the search inputs to match the current selection. The Income Tax Act, Chapter 340, Section 2(f) provides guidance on the types of economic activities that exempt organizations may engage in without becoming liable for . 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 CG is, therefore, an administrative officer within the meaning of Article 23 of the Constitution, 1992. The supply of educational services at any level by an educational establishment approved by the Minister for Education. However the DTC proposes for the utilization of the 15% of the surplus or 10% of the receipts within three years in order to restrain the accumulation for a longer period and in such case where the surplus is not utilized it shall become taxable at a rate of 15%. The views expressed do not necessarily represent those of PwC. In Chapel Hill School Limited v the Attorney-General and the Commissioner, Internal Revenue Service, [2009, Unreported] Dr. Date-Bah JSC (as he then was), said Our comment on this argument by the Second Respondent (Commissioner, Internal Revenue Service) would be that the mere fact that what the Appellant does constitutes a business does not inevitably lead to the conclusion that the activity cannot be exempt from tax. 2. Tax benefits. a. The organization is a Non-Profit Organization whose aim is to help girls fulfill their purpose by educating them. The purchase of T-shirts and clothes are considered as goods. From the historical analysis above, there are key underlying themes running through all the various tax dispensations. An honorarium is considered employment income for income tax purposes and is therefore subject to deductions. The granting, assignment or surrender of an interest in land or buildings intended to be used for the purpose of dwelling; the right to occupy land or buildings excluding hotel accommodation, warehousing, storage and similar occupancy incidental to the provision of the related services. Uganda's Income Tax Act provides that an organization is exempt from paying income tax if it falls within the definition of "exempt organization" under Section 2 (bb) of the Income Tax Act and has been issued a formal . A deduction shall be disallowed for an expense that is of a capital nature. The resources and income generated by the entity should not be assigned to, or distributed among the owner(s) or their associates. Tax Policy Issues. Green Earth Organisation is situated in Accra, Ghana. Constitution and prohibition of the organisational activities. Value of Taxable Supplies = Ghc 12,000, NHIL = Ghc 12,000 * 2.5% = Ghc 300, COVID-19 LEVY = Ghc 12,000 * 1% = Ghc 120, Subtotal Ghc 12,720.00, VAT = Ghc 12,720 * 15% = Ghc 1,908.00, Total Amount to be paid to GRA = NHIL + GETFL + VAT, which type of tax rate is appropriate for manufacturing, retailing and wholeselling companies in ghana, keep updating us on current tax issues pending in the country. In addition to all these, what has been made taxable are the kind of anonymous donations made by any organization or institutions or individual to a charitable organization at a rate of 30%. Though educational institution is excluded from tax-exempt organisation under Act 896, religious institution remains. LawSikho has created a telegram group for exchanging legal knowledge, referrals and various opportunities. Do NGOs pay tax in Ghana? If you own an SSBI, you also do not have to pay any profit tax. All rights reserved. These are: b. To this end, the following sectors deserve the attention of the Internal Revenue Service (IRS): manufacturing (small and medium size firms), the hospitality enterprises, construction and transportation sectors, and professional service providers. They establish rules governing matters including, d.Trustees and board roles people and skills. PAYE is computed with the personal income tax rates. This will help the efforts in bringing sanity in terms of the objects of religious organisations, how they operate, among others. Medical services, essential drugs as listed under Chapter 30 of the HS Code produced or supplied in Ghana, specified active ingredients for essential drugs, and selected imported special drugs determined by the Minister for Health and approved by Parliament. A number of goods and services are exempt from VAT under the VAT Act, 2013 (Act 870) law (S. 15 Section 35/ Schedule 1). An entity of public character is required to have its membership open to the general public or an identifiable group of persons, to operate without profit motive, not to distribute profits generated from its charitable business and to have its profits ploughed back and used solely for the original charitable function. Some NGOs are local while others are International NGOs. That is to say, wherever the income is earned, however the monies/benefits are paid, it is subject to tax in Ghana insofar as the person earning the income is resident in Ghana unless exempt. Finally, the urgency of the exercise drives home the need to increase domestic revenue mobilization in order to be less dependent on external resources for development. Some tax laws are complex, not easily understood. any function other than those that the entity is established to operate; and, iii. Registering a Sole Proprietorship Business in 2023, How Foreign Investors Can Register a Business with the GIPC in 2023, How a Foreigner can Obtain Visa on Arrival to Nigeria 2023, How to Obtain a Ghana Work and Residence Permit in 2023, Nature of Business (Give a brief description of the companys business activities, Personal details of Executive Council Members, secretary and subscribers (nationality, date of birth, occupation, contact, email and residential address), Tax Identification Number of Executive Council Members, Secretary and Subscribers, Personal details of the secretary (Name, Residential Address, Postal Address, Mobile Number and qualification), Purpose of Beneficial Ownership Information (You select Company Registration). It is so with the collection of consumption (the value added) tax. Firstly, in terms of common law for a person to be seen as carrying on a business, it is generally understood that there must be a profit motive - and indeed, this approach was also previously reflected in the income tax legislation, which prior to July 2017 explicitly defined the term business to exclude activities that are conducted without a profit motive. 3. Do non-profit/ non-governmental organisations (NGOs) deserve a special tax regime? WELL NOTED. The organization is working in Associations business activities. Individuals are taxed based upon their income from employment, business and investment. operation of a bookshop; and. The commitment to paying taxes is low. After you are registered as an NGO, you can apply for tax exemption through your country's revenue agency. Fifth, while there is a constant push to raise taxes from the informal sector, policy-makers must weigh the cost of the enforcement and the equity-efficiency concerns in order to determine how and where best to allocate the tax collection effort. An NGO is an exempt organization under the Act. 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? Any other excisable product prescribed by the Finance Minister. This is because shares confers beneficial interest in a company to only identifiable members. Sympathy International is owned and managed by a Ghanaian-owned Non- Governmental Organization (N.G.O). After 14 years following the passage of the Income Tax Ordinance, then came the Income Tax Decree, 1975, S.M.C.D 5. Business Income of a Religious Organisation. The Ministry of Finance and Economic Planning together with the revenue collection agencies recently launched a special revenue mobilization exercise to improve and expedite action on overdue taxes. Third, because the tax burden is borne by the few, it is to be expected that the actual rates may be high in order to raise any needed revenue and a higher rate itself discourages compliance. However, NGOs like any other organization are subject to the tax regime of Uganda. Individual Donors for Education - Funding Grants for NGOs - Children's Homes - Orphanage Funding and Support - Click Here! For many in the latter category, the life style indicator of the proprietors suggests higher ability to pay. Treatment of an Honorarium as Employment Income. In 1961 (fourteen years later), the Income Tax Ordinance introduced the concept of exemption from payment of income taxes by ecclesiastical or charitable organisations, Christian Council of Churches, the Muslim Council, et al. [Emphasis mine] Exempt organisation was defined in Section 94 to mean a person. At a glance, it may appear a lot of our religious organisations whose activities fall within the above-mentioned conditions for VAT registration may not have registered with the Ghana Revenue Authority. vii. f.Establishment of Charity Commission, The Corporate governance in the Charity industry in Ghana appears not to be robust enough to build trust that assures all and sundry that assets of these organisations are safeguarded. Section 10(2) of Act 179 goes on to provide for sanction for officers, members of the company and the company itself should it carry out activities for the purpose of making profit. About 55 of every 100 people who worked in industries either earned below taxable income or their employers failed to recognize their earnings as taxable. This exclusion was removed in the Finance Act 2007 - and whilst arguably, one could still seek to rely on common law principles to insist on the need for a profit motive, it appears that this change was seeking to make such a motive unnecessary. Includes transportation by bus and similar vehicles, train, boat and air. Exempt amounts include: Salary, allowances, facilities, pension and gratuity of the President; Income directly connected to the Government or local authorities' activities; 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. 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. Categorizados em: Sem categoria Este artigo foi escrito por This comes in the light of the lavish lifestyles of some of the leaders of religious organisations. This exemption does not apply to certain special industries; Interest or dividend on an investment paid or credited to a holder or member of an approved unit trust scheme or mutual fund; Interest and gains realised by a non-resident person on bonds issued by the government of Ghana; Gains from the realisation of GSE- listed securities; Income of an approved unit trust or mutual fund; and. 1. The NGOs who generate their own income it will be pay good salary to their employers. How much does it cost to register an NGO in Ghana? i.tithes and offering amounted to US$600,000. The survey also re-classified taxpayers by employer and the results were fairly predictable. She could neither sue in tort nor in contract. same must be subjected to withholding taxes. Women receive a salary of 260,912 GHS. All businesses registering with the GRA, must do so at the nearest GRA district office closest to the project location. As nonprofit entities, they also. This resource describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Uganda, . Non-governmental organizations (NGOs) are critical change agents in promoting economic growth, human rights and social progress. This was in other to include more sports and youth development activities. All acquisitions of new assets must be evidenced by appropriate receipts and the asset register, and shown in the balance sheet as well. The Wikimedia Foundation is ranked as the best NGO worldwide. The net amount due to the supplier is US$970. A large segment of those engaged in service delivery and construction, and in distributive trade and commerce, were noted as the least likely groups to have taxes deducted from their earnings at source. Africa Health Research Organization Ghana is situated in Accra, Ghana. No. The surplus can either be carried forward to the succeeding years without any kind of limitation or accumulated for a specific purpose. The person must make taxable supplies; and. NGO Audit. Supply of goods such as books, anointing oil, etc. 2 Only certain types of nonprofit organisations are exempt from income tax. PAYE contributions are withholdings from salaries of employees to satisfy their income tax responsibilities. Our government agencies must be up and doing to ensure compliance with the laws of Ghana by all. In the United Kingdom, for example, they have a Charity Commission responsible for regulating the charity sector. With passing time, there can be said to be a substantial increase in the activities of the Indian NGOs. The School is not into the business of rental of commercial premises. Articles of incorporation from the country of origin (if it is an external company). Where the Commissioner has established that the company or NGO is exempt, then the NGO is exempted from paying corporate taxes. Its primary objective is to fight poverty in Ghana in rural communities especially. Salaries are different between men and women. One of the most consistently challenging aspects of contracting in Namibia is complying with the country's tax system. gifts from church members in the United Kingdom, etc. These include: Restraint of individuals by acting in concert with Ghana Immigration Service to prevent travel without paying taxes due, Recovery through agents of non-residents; and. the objective of the organization is to bring assistance to humanity by supporting the material, sports, education, and well-being of the poor physically challenged and the less privileged in Ghana. Partners in Health, Oxfam, BRAC, International Rescue Committee, PATH, CARE International, Mdecins Sans Frontires, Danish Refugee Council and Ushahidi make up the top ten. For Individual Support and Sponsorship Use Contact Form. g.Investigation of non-compliance with charity rules; h.Establishment of charity courts; and, i. The TCCs serve as tax credits towards annual tax payable. However, obtaining the charitable status does not amount to income tax exemptions. The religious organisation must also apply to the CG for the grant of the status of being a religious organisation as a way of serving as check and balances to curtail abuse of the tax exemption process. This is in compliance with Section 124 of Act 896. The purpose of the law with regards to the activities of religious organisations is to, among others, specifically empower the CG to approve an entity as a religious organisation, revoke the approval for a good cause or in contravention of the requirement of the law. The exercise led to the shutdown of a number of tax delinquent companies. The net amount due to the supplier is US$970. According to the most recent estimates from the International Centre for Tax and Development, total tax revenues account for more than 80% of total government revenue in about half of the countries in the world - and more than 50% in almost every country. RUPFA was registered on 27th July 2015 with the number CG172072015 of Registrar General of Ghana under Companies Codes, 1963(Act 179). Save my name, email, and website in this browser for the next time I comment. Governing Board, Click on the representative below to chat on WhatsApp or send us an email to info@gra.gov.gh, Copyright 2022, All Right Reserved, Ghana Revenue Authority, Digital Services Registration for Non-Resident, Integrated Customs Management System (ICUMS), Agriculture, veterinary, fishing and horticulture, Mining (as specified in the mining list) and dredging; and. The exercise turned out surprising results. As a result, for tax purposes, any profit generated by Trusts which have ultimate beneficiaries as individuals, exposes their business income to tax. The annual employment income of the pastor of US$100,000 [8,333.33*12months] is subject to employment income tax (PAYE) using the graduated scale. This is the law on taxation of income currently in force. Ordinary meaning can, therefore, be given to the stream of income attributable to religious organisations that are exempt from tax. Providential Aid Organization is situated in Kumasi, Ghana. TaxTim says: 3 April 2017 at 12:18 They are required to pay employees tax if their employees earn more than R6350 per month. A tax auditor must assess whether the annual income of the pastor is enough to fund the investments he made during the year after allowing for consumption expenditure, other capital expenditure incurred and savings he might have made in the course of the year. Companies limited by guarantee including NGOs are exempted from paying corporate taxes. Income subject to Tax under the Tax Law, a. Income of religious leaders and/or employees of religious organisations. Taxation is, by and large, the most important source of government revenue in nearly all countries. So why the fuss about taxation of NGOs? Petrol, diesel, liquefied petroleum gas, kerosene and residual fuel oil. Overseas Shipper Tax. Residents are subject to tax at rates ranging between 0% and 30% on the following annual graduated scale of income: Scholarships for Study in Africa Scholarships for African Students Undergraduate Scholarships African Women Scholarships & Grants Developing Countries Scholarships . If you enter only ghana.gov in your browser, you won't find the website. However, NGOs make efforts to pay fair wages to their workers. Box WJ 305, Ngleshie Amanfro Ghana Post GPS Code: GS0163-6020 Tel: +233 (0)30 290 8466/7 Email: info@gsma.gov.gh it was established and registered in December 2001 with the Registrar Generals Department and the Department of Social Welfare. A deduction to the extent of 100% of the contribution made if it has been made to the following: a) The National Defence Fund or the Prime Ministers National Relief Fund, b) The Prime Ministers Armenia Earthquake Relief Fund, c) The Africa (Public Contribution-India) Fund, d) The National Foundation for Communal Harmony, e) The Chief Ministers Earthquake Relief Fund, Maharashtra, f) The National Blood Transfusion Council, k) The Andhra Pradesh Chief Ministers Cyclone Relief Fund, 1996, m) The Chief Ministers Relief Fund or Lieutenant Governors Relief Fund, in respect of any State or Union Territory, as the case may be, subject to certain conditions, n) The University or educational institution of national eminence approved by the prescribed authority, o) The National Sports Fund to be set up by the Central Government, p) The National Cultural Fund set up by the Central Government, q) The Fund for Technology Development and Application set up by the Central Government, r) The national trust for welfare of persons with autism, mental retardation, cerebral palsy and multiple disabilities. Yet a wrong had been done her which needed righting. A religious organisation that seeks the approval of the CG for tax exemption must have a written constitution with express provisions that prohibit it from: i.engaging in a political party activity, supporting a political party or using its platform to engage in party politics; ii. 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. The person/ entity making donations can avail this benefit only if the NGO receives a certificate under 12A and 80G. Where is the Russian oil stashed in Ghana? That dictum, of course, leaves open the debate on whether taxes are too high or too low relative to the protection and services that one derives from the state. (All goods and services exempt from VAT are also exempt from the NHIL and GETFund). 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). Learn more from these guidelines that will help you comply with all tax requirements in Ghana. Any NGO, fund or institution established in India for a charitable purpose and fulfils the conditions laid down u/s.80G. But that is an entirely different matter. Any university/college/institution in the list notified by the Income Tax department or association or institution or public sector company or a local authority or to an association or institution approved by the National Committee carrying out scientific researchOr rural developmental programs, Rural Development Fund or National Urban Poverty Eradication Fund set up and notified by the Central Government. It is the employer's responsibility to file monthly tax returns on behalf of its employees. Given our history in the early 1980s, such cynicism is understandable. It is, therefore, important for the government to proactively establish a body that will have the legal backing to regulate the affairs of all charitable organisations including religious organisations. After 14 years following the passage of the Income Tax Ordinance, then came the Income Tax Decree, 1975, S.M.C.D 5. 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. So far as income tax is concerned, in many cases the law will at a practical level normally result in an NGO not having an income tax liability. No mention was made of other religious organisations. any function other than operating as a religious institution; and, iii. First, in some cases, it is apparent that although personal income taxes are deducted at source, some employers may not remit the taxes to the state accurately and promptly; aided perhaps by corrupt tax officials. 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