The Ghana Revenue Authority (GRA) is educating the public against claims that it imposes tax on donations, particularly two helicopters donated to the Kwame Nkrumah University of Science and Technology (KNUST).
The Authority has denied the allegation, saying the said two helicopters were imported into the country in 2020, under the Temporary Admission Regime, which requires that they are re-exported after an agreed period.
However, if the firm wishes to transfer the ownership of the helicopters to a third party, they are required to pay the appropriate taxes and duties before handing them over to KNUST.
Florence Asante, Assistant Commissioner of Communication & Public at GRA, stated in a news release dated October 20, 2023, that the Authority was guided against importers abusing the Temporary Admissions Regime under Section 75 of the Customs Act 2015, (Act 891).
Therefore, she said, the law provides caveat to save the country from losing revenue and duties to acts that importers who apply for the waiver of duties, but resort to donating the equipment as scrap as a way of evading payment of taxes.
“The Customs Division requires a guarantee/security such as an insurance bond or deposit, to ensure revenue is not lost if the goods or items in question are not re-exported. All countries including Ghana impose restrictions on the types of goods that can be temporarily admitted and the purposes for which they can be used. As such, Customs procedures for temporary admission come with conditions which vary from country to country,” she stated.
Mrs. Asante added that non-compliance with the terms of temporary admission can further result in sanctions, such as fines or forfeiture of the goods to the State.
She argued that KNUST has not imported any equipment into the country and therefore is not liable for import duty or taxes.
She adds: “Management of GRA further uses this opportunity to entreat all importers and the general public to comply with the Tax Laws and procedures to ensure smooth trade facilitation and maximizing revenue for national development.
GRA is also committed to supporting Government’s agenda of enhancing education at all levels and would do all it can within its mandate to support education.”
