According to the Ghana Revenue Authority, a Tax Clearance Certificate (TCC) is issued by the Commissioner General to confirm a taxpayer has met all applicable tax obligations.
This means that the taxpayer must complete filing of returns and payment of taxes. The certification is also issued after satisfactory arrangements of installment for arrears with the GRA at the date of issuance.
Before, getting a Tax Clearance Certificate was a demanding and challenging process. However, as a result of the Ghanaian government gradually digitizing the system, the GRA has switched from issuing physical TCCs to electronic Tax Clearance Certificates (E-TCC).
The E-TCC has simplified the application process by getting rid of middlemen, false TCC, and delays in getting TCC.
You can now instantly apply for an E-TCC which will be issued online through the Taxpayers Portal or Apps. It is also available on the GooglePlay Store and the Appstore as
How to apply for an Electronic Tax Clearance Certificate
For Taxpayers who don’t have an account
- Visit www.taxpayersportal.com or download the Ghana Taxpayers App on Google Play Store or Ghana Taxpayers App on App Store.
- Open the app or platform on your device and click on ‘Sign Up’.
- Enter your TIN/Ghana Card PIN and select the preferred contact to receive a one-time password/code.
- Create a password to complete the Sign-Up process.
- Once account creation is successful, you will be redirected to the login page.
For Taxpayers who have an account
- Open www.taxpayersportal.com or the Ghana Taxpayers App
- Log in your details (TIN/Ghana Card PIN and password)
- Click on ‘Your Tax Clearance’ on the left side of the page
- Click on ‘Process my TCC’ to start the process
- Select the Purpose by clicking on the drop-down arrow
- Type in the TIN of Requesting Organization (NB: The Name of the Requesting Organisation will show when the TIN is typed in the respective field.)
- Click on ‘Process’ button
- The System does an Automatic Tax Compliance Check to verify the compliance status of the Taxpayer. This is to ensure that the Taxpayer meets the requirements for the TCC
Why you need a Tax Clearance Certificate
The Income Tax Act states that you must provide a valid Tax Clearance Certificate (Now E-TCC) to complete the following transactions:
- To import and clear goods in commercial quantities from a port or a factory in Ghana under the Customs Act, 2015, (Act 891).
- To apply for a license to operate as a custom clearing and forwarding agent, under the Excise Act, 2014 (Act 878).
- To register a title to land and perform other transactions at the Lands Commission.
- To bid for any contracts awarded by Ministries, parastatals, departments and agencies within the government or for any government tenders.
- To enable members of professional bodies to renew their licenses.
- The Tax Clearance Certificate may also be required in the instances below:
- To act as an authorized supplier to the government, some businesses, private or government, may require a TCC to make their authorized supplier list.
- When acquiring a visa, some embassies in Ghana might require you to produce a TCC before a VISA is issued to you, to validate the income you declared in your visa application.
- To renew a residence or work permit, an expatriate must present a TCC to support their application.