The Tax Law of Ghana has many reliefs for workers of the country. However, to claim and, therefore, benefit from these tax reliefs, the worker must file his or her returns after the first quarter of the (proceeding) year.

The returns would show all incomes earned both at ones regular workplace and other sources. It also provides the information on the number of dependants the worker has, such as the aged dependants (for instance, a very aged father or mother) and number of dependants in school.

The Executive Secretary of the Revenue Agencies Governing Board, Mr Harry Owusu who made these known in an interview with the Spectator said April 30 is the date on which people have to go and physically file their tax returns for the previous year’s assessment.

As to why a worker, whose income is deducted at source, should file returns, he said the workplace income on which income tax is paid, is usually provisional: until returns are made, the tax officer cannot determine what one earns from other sources.

Workers who earn GH¢208 (¢2.8 million old cedis) or less do not pay tax.

The interview was occasioned by the Spectator’s desire to know about workers’ benefits, if any, under the Tax Laws of Ghana. The Spectator also wanted the Revenue Boss to throw more light on the declaration of Revenue Week, initiated four years ago. Activities marking the revenue week include seminars, lectures and radio talks. The revenue board and revenue agencies engage people at professional and mass level to spread the message on the need for people to pay taxes as citizens of Ghana.

Mr Owusu said the Week was also used to inculcate a sense of discipline in the tax payer to file returns by the statutory period established by law.

The Revenue Agencies Governing Board Act (Act 558) was passed in 1998 and became operational in August 2001 with the advent of the New Patriotic Party (NPP) administration.

It formulates strategies to collect and enhance revenue collection, as well as look at the organizational structure of the revenue agencies, namely Internal Revenue Service (IRS), Value Added Tax (VAT) and Custom Excise and Preventive Service (CEPS).