C.

K TEDAM UNIVERSITY OF TECHNOLOGY AND APPLIED SCIENCES,

INDUSTRIAL ATTACHMENT REPORT

AT

GHANA REVENUE AUTHORITY – OBUASI

SUBMITTED TO

SCHOOL OF MATHEMATICAL SCIENCES

COMPUTER SCIENCE DEPARTMENT

BY

OBENG LAWRENCE JUNIOR

F.M.S/0253/19

IN PARTIAL FULFILLMENT OF THE AWARD OF B.SC. COMPUTER SCIENCE

OCTOBER, 2021
 TABLE OF CONTENTS
ACKNOWLEDGEMENT...............................................................................................................ii

EXECUTIVE SUMMARY............................................................................................................iii

INTRODUCTION...........................................................................................................................1

INTRODUCTION.......................................................................................................................1

VISION........................................................................................................................................2

MISSION.....................................................................................................................................2

CORE VALUES..........................................................................................................................2

ORGANIZATIONAL STRUCTURE.............................................................................................5

AREA MANAGER......................................................................................................................6

DATA ANALYST.......................................................................................................................6

TPS...............................................................................................................................................6

COMPLIANCE............................................................................................................................6

METHODS......................................................................................................................................7

TPS...............................................................................................................................................7

OUTDOOR COMPLIANCE.....................................................................................................11

IT UNIT.....................................................................................................................................11

RESEARCH METHODOLOGY...............................................................................................11

CONCLUSION..............................................................................................................................13

RECOMMENDATIONS...............................................................................................................14

REFERENCES..............................................................................................................................15

APPENDIX....................................................................................................................................16

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 ACKNOWLEDGEMENT

I render my upmost gratitude to the Almighty God for the gift of life and for seeing me through

the industrial attachment exercise, I am grateful to Him. I also thank Him for His guidance

during the time of writing the report.

I thank the University and the Staff for instituting this training into the academic calendar. Much

appreciation also goes to our Coordinators and Supervisors for their words of wisdom and

support when and where we needed them.

I also acknowledge Ghana Revenue Authority, Obuasi Taxpayer Service Centre, for granting me

this opportunity to join your notable institution and for making me experience first-hand the

benefits of the industrial exercise. I am very grateful for the opportunity and words will not be

enough to express my indebtedness so I say thank you and God bless you all.

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 EXECUTIVE SUMMARY

The industrial attachment forms part of the third trimester field practical program of the

curriculum of the University for Development Studies (UDS). The attachment was instituted

officially for the third year (level 300) students. Pursuant to that, students are encouraged to go

on voluntary attachment based on the felt need as well as the enormous academic benefits and

attendant employment opportunities associated with such an exercise. This industrial attachment

report is on Ghana Revenue Authority, Obuasi TSC (Taxpayer Service Centre).

In this report I talk about what the industrial exercise is about and the advantages it brings. I also

give an overview of the Ghana Revenue Authority and its mandates, functions, operations and so

more. I also stated some of the taxes GRA, Obuasi TSC is responsible collecting. To mention a

few of the taxes are; Personal Income Tax (PIT), Pay As You Earn (PAYE), Rent Income Tax,

Value Added Tax (VAT) and more.

The report shows the organizational structure of Obuasi TSC and its various units, the chain of

command, the duties of the units and the units I worked under during my industrial training.

The various systems and tools used at the Tax Office, the types of techniques and methods

employed to acquire the information provided in this report is also stated. The weeks of training

spent at the Ghana Revenue Authority, Obuasi TSC was productive, as I gained education and

insight in taxes and the issues associated with taxation as stated in the conclusion of this report

and also how to conduct proper human interactions.

iii
 INTRODUCTION

INTRODUCTION

Industrial attachment forms part of the academic requirements offered by the University for

Development Studies. Its basic aim is to provide me and my fellow colleague students with the

needed exposure to industrial operations as well as to equip the students with practical skills in

their field of study or area of specialization, leading to employable skills development and

acquiring experience from the place of the industrial exercise.

As an integral component for the Third-Year students of the University, all level 300 students are

expected to take on an out program to enable them acquire field knowledge, skills, experience

and also practical behavior required in the job market and its challenges. Students are afterwards

required to provide a report on the practical office exercise undertaken, hence this report gives an

account for activities carried out, knowledge and skills and also experiences and challenges

encountered during my weeks of training at the Ghana Revenue Authority, Obuasi TSC.

The Ghana Revenue Authority (GRA) was established in 2009 as a merger of three revenue

agencies, the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Service

(IRS), the Value Added Tax Service (VATS) and the Revenue Agencies Governing Board

(RAGB) in accordance with the Ghana Revenue Authority Act 2009, (Act 791).

The core mandate is to ensure maximum compliance with all relevant tax laws in order ensure a

sustainable revenue stream for government, trade facilitation and a controlled and safe flow of

goods across the country’s borders. Also administer a number of international agreements that

govern our relations with other tax jurisdictions and institutions such as World Customs

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Organization Protocols, World Trade Organization Protocols, Double Taxation and Exchange of

Information Agreements.

The Authority is headed by the Commissioner-General, with support from three Commissioners

in charge of the following divisions; Domestic Tax Revenue Division (DTRD), Customs

Division (CD) and the Support Services Division (SSD).

VISION

Ghana Revenue Authority’s vision is to be a world-class revenue administration for

professionalism, integrity and excellence.

MISSION

The mission of GRA is to mobilize revenue for national development in a transparent, fair,

effective and efficient manner.

CORE VALUES

These are the fundamental ethics by which GRA operates, they are listed below as follows;

 Integrity – We are committed to performing all duties with sound moral and ethical

principles, being truthful and honest in all their dealings.

 Fairness – To ensure the provision of consistent and standardized services at all times.

 Service – Providing timely and accurate responses when dealing with customers using a

variety of channels and employing innovative solutions for convenience.

 Teamwork – We believe in teamwork as being vital for success. We foster an engaging

and inclusive workplace and recognize that we are the sum of our collective talents and

skills.

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  Innovation – Our approach is to build a culture that readily adapts to changes in the

operating environment and acquires new skills to match the needs of our customers.

 Professionalism – Our officers apply the requisite knowledge, skills and abilities to meet

stakeholder expectations, conducting themselves with thoroughness and competence.

Obuasi TSC falls under the Domestic Tax Revenue Division of the Ghana Revenue Authority.

The introduction of TSCs forms part of the DTRDs transformational agenda to champion

Revenue Growth, Modernization and Structural Transformation. The Obuasi TSC are

responsible for the collection of taxes within Obuasi and its environs in the Ashanti Region of

Ghana. They undertake all revenue mobilization from both the private and public agencies, and

also from individuals. The following are some of the tax types the Obuasi TSC is responsible for

collecting;

1) Personal Income Tax (PIT): This a tax charged on an individual’s total income (income

from employment, business and investment).

2) Corporate Income Tax (CIT): This is a tax charged on a company’s total income sources

at the end of the company’s accounting income year.

3) Pay As You Earn (PAYE): It is a tax deducted from employees’ income and is paid by an

employer on behalf of the employee.

4) Vehicle Income Tax (VIT): It is a tax designed to be collected from commercial transport

operators on a quarterly basis.

5) Rent Income Tax: This a tax which accrues to someone as a result of letting or leasing a

property to another person.

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6) Value Added Tax (VAT): It is s tax applied on the value added to goods and services at

each stage in the production and distribution chain.

7) Withholding Tax (WHT): This is a tax which is deducted at source by a withholding

agent (a person required to deduct tax) when making payment to another person and

accounted for later to the GRA.

8) Excise Tax Stamp: It is a specially designed stamp with digital and other security features

which is affixed on excisable goods to show that taxes and duties have been paid or

would be paid.

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 ORGANIZATIONAL STRUCTURE

Client Service

Return
Processing

Supervisor,
TPA
Taxpayer Services

Revenue
Accounting
Administrator/Data
Analyst/Statistician CFO
Area Manager Head, TSC
Compliance
Outdoor

Compliance
Indoor (TCC)

Supervisor, Registration
Compliance Outdoor

Desk Audit

Debt Monitory &

Figure 2.1 Obuasi Taxpayer Service Centre Structure Chart

The Ghana Revenue Authority, Obuasi TSC has different units and work hand in hand to achieve

their mandate and to also provide taxpayers with the required assistance.

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AREA MANAGER

The Area Manager supervises other tax offices within his designated location. The Obuasi TSC

Head (Office Manager) oversees all the units in the tax office. The Obuasi TSC also doubles as

the Area Manager. All the units in the tax office communicate and report to him as he is

considered the higher in authority at the office.

DATA ANALYST

This unit is responsible for providing credible, reliable and accurate reports for the TSC Head

and for the tax office. These reports are based on data. They analyze and scrutinize the data

sources to ensure a credible report or information is the outcome. They also do data mining and

sectorial analyses.

TPS

Taxpayer Services unit is responsible for offering the services needed and requested by

taxpayers. Filing of taxpayers’ documents in the Central Filing Office (CFO), providing

Taxpayer Accounting and other activities are done by the TPS.

COMPLIANCE

This unit handles all activities regarding the payment of taxes by taxpayers and ensuring the

appropriate punishment is rendered to those who default on paying their taxes.

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 METHODS

Upon my arrival and acceptance of my Industrial Attachment letter to undergo my industrial

exercise at the Ghana Revenue Authority, Obuasi TSC, I was stationed at TPS (Taxpayer

Services) unit. That is where I spent most of my training days doing what I was taught, learnt and

assigned to do. I once joined the Outdoor Compliance team for a Tax Compliance exercise and I

also assisted with some IT related activities.

TPS

The Taxpayer Services unit perform a lot of taxpayer related activities, and listed below are some

of the activities I was taught and later learnt to do without supervision.

 Information Systems

GRA already had in place systems they use for taxpayer related activities. Content Management

Systems (CMS), Management Information Systems and online website for payment of taxes

were some of the systems in use. Examples are the TIBCO Jaspersoft, TRIPS, GITMS 2,

GITMIS 3, Tax Manager and the ghana.gov.gh website for online tax payment.

TIBCO Jaspersoft, TRIPS and GITMIS 2, I was told were old systems which were being ushered

out while transitioning to the use of the new systems being the GITMIS 3 and the online

payment platform. Most of the activities I did were done by the use of GITMIS 3, Tax Manager

and the online payment platform.

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TIBCO Jaspersoft and TRIPS are systems that contains the database of all individuals who

registered for the Tax Identification Number (TIN). They are used to register new applicant for

the TIN and to generate the TIN for the applicant.

GITMIS 2

Ghana Integrated Tax Management and Information System (GITMIS) 2, this MIS is a system

that captures tax management in Ghana. GITMIS 2 can be used to Add New Taxpayer which

also generates a File Number to be used on the new taxpayer’s file by inputting the necessary

information. This system is used less as its outdated and is gradually being ushered out, and its

replaced by the GITMIS 3.

GITMIS 3

This system is currently the active and frequently used system at the tax office. It replaces

GITMIS 2 and provides an improvement to GITMIS 2. All officers have been trained to operate

the system but the privileges vary for them based on their positions. GITMIS 3 performs a lot of

functions and accordingly with the type of user logged on. Activities the GITMIS 3 can be used

for depending of the user type include;

 GITMIS 3 can be used to register a new taxpayer or search for existing taxpayers.

 It can be used to activate TIN for payment and also to assign TIN to tax office.

 It can be used to search, generate or print receipts for taxes paid using Ghana.Gov

website.

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  GITMIS 3 can be used activate Ghana card to enable payments and also to assign it to tax

office.

 It can be used to open taxpayer’s ledger.

 GITMIS 3 can be used to generate, extract or download Ghana.Gov payments and their

tax types.

Tax Manager

Tax Manager is an application developed to manage tax administration for GRA. The system is

operated by only a few personnel at the office. Once the user is logged in, the Tax Manager

interface comes next. On the interface, there are five modules located on the left-hand side. The

modules are; Payments, Registration, Files, Assessment and Reports. Tax Manager can perform

many functions, below are some of the activities that can be performed using Tax Manager,

 Tax Manager is used to update taxpayers’ Receipts.

 Tax Manager is used to update taxpayers’ Tax Credit Certificate.

 Tax Manager is used to generate the Tax Position of a taxpayer. Tax Position shows the

liability of a taxpayer.

 Tax Manager is used to register new taxpayers into the system with their TIN and/or File

Number.

 Tax Manager is used to enter the Provisional Assessment of a taxpayer.

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Online Payment Platform

Ghana.gov.gh is an online platform that has been developed for making all tax types payments

online as GRA seeks to push for the cashless and paperless agenda. GRA does not accept cash

for payment of taxes anymore and hence taxpayers’ tax is now payed via an online website, that

is “ghana.gov.gh” website. This online platform can be accessed and operated by anyone, but a

user must create or signup with an email address before payments of taxes can be made. After a

successful payment is completed the taxpayer receives a confirmation message via email and the

phone number used in the payment process.

 Forms

The use of hardcopy forms was also used by the tax office. The forms were filled to assist in

certain activities done at the tax office. Forms used at the TSC include;

 Provisional Assessment Form: this form is used to provide an assessment to a taxpayer

based on the estimation of what the possible tax payable will be.

 Tax Relief Application Form: this form is filled to request for personal tax relief by

taxpayers to reduce their tax burden.

 GRA Zero (0): this form is used for the direction of taxpayer’s premises.

 Monthly P.A.Y.E Deductions Return

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OUTDOOR COMPLIANCE

This team is responsible for making sure taxpayers pay their taxes on or before the due dates,

also ensuring taxpayers who do not adhere receive the appropriate punishment. Also embarking

on tax compliance exercise is conducted by them.

IT UNIT

The is not an actual unit like the other offices, it acts like a support service in the TSC helping

each unit with their network, hardware and technical issues. Also monitoring the systems been

used by the officers to make sure they are always working properly and effectively. Issues of

hardware are worked on by this unit, faulty computer components and other peripherals (printers,

scanners, photocopiers) are replaced or worked on by this unit. Network related issues;

maintenance and upkeep of the server and proper functioning of the network (Local Area

Network) is also handled by this unit. Software issues; installation, reinstallation, upgrade and

update of system and application software’s are done by this unit.

RESEARCH METHODOLOGY

The use of various techniques and methods were employed to gather information for the outcome

of this report. The methodologies that were used included;

Primary Data

Interviews and interactions with the staff at the TSC helped me obtain certain information about

the activities done at the tax office.

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Secondary Data

This helped me to access and get other vital information on some part of the work. The use of

internet was also adopted to gather information.

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 CONCLUSION

I hereby conclude that, the industrial attachment showcased its enormous academic benefits and

the employment opportunities accompanied with the exercise. My weeks of training at Ghana

Revenue Authority, Obuasi TSC was very educative, insightful and broadened my scope on the

mandate, responsibilities operations of GRA, taxes and tax related issues. It also taught me how

to effectively relate and interact with clients and also how to work with others to arrive at a

fruitful end.

More and further information about GRA and taxes not stated in this report can be acquired at

the nearest Tax Office by you and more clarification will be given.

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 RECOMMENDATIONS

I can now attest to the benefits of partaking in the industrial attachment, that it is very important.

And I recommend that the University should continue to encourage students to participate in the

industrial training program and to also take it seriously because it enriches resumes and provides

working experience for the students. This program also provides students with the environment

to learn more about the job market, employment opportunities and the career path they may

choose to pursue in the nearby future.

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 REFERENCES

Ghana Revenue Authority. (2021). Retrieved from https://www.ghana.gov.gh/

Ghana.Gov. (2021). Retrieved from https://www.ghana.gov.gh/

Ghana Revenue Authority, Obuasi TSC

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 APPENDIX

UDS University for Development Studies

GRA Ghana Revenue Authority

TSC Taxpayer Service Centre

CEPS Customs, Excise and Preventive Service

IRS Internal Revenue Service

VATS Value Added Tax Service

RAGB Revenue Agencies Governing Board

DTRD Domestic Tax Revenue Division

CD Customs Division

SSD Support Services Division

PIT Personal Income Tax

CIT Corporate Income Tax

PAYE Pay As You Earn

VIT Vehicle Income Tax

VAT Value Added Tax

WHT Withholding Tax

TPA Taxpayer Accounting

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CFO Central Filing Office

TCC Tax Clearance Certificate

TPS Taxpayer Services

IT Information Technology

CMS Content Management System

MIS Management Information System

TIN Taxpayer Identification Number

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