The Internal Revenue Service was established by the Internal Revenue Service Law, 1986, PNDCL 143. All the three Revenue Agencies made up of the Internal Revenue Service, Customs, Excise and Preventive Service and The Value Added Tax have one Governing Board. The Revenue Agencies (Governing) Board Act, 1998, Act 558 established the Board.
The Taxpayers Identification Numbering (TIN) System, Act 2002, Act 632, has established a system under which taxpayers are given unique identification numbers. Only individuals or institutions registered under Act 632 can transact business with Internal Revenue Service, Customs, Excise and Preventive Service, Value Added Tax Service, Controller and Accountant General, The Registrar-General’s Department and District Assemblies.
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