Strategic Plan 2015-2017 PDF

GRA 2nd Strategic Plan 2015 - 2017 GRA 2nd Strategic Plan 2015 - 2017 3
Vision, Mission and Core Values
Vision
To be a world-class Revenue Administration recognised for professionalism, integrity and excellence
Mission
To mobilise revenue for national development in a transparent, fair, effective and efficient manner
Core Values
The Authority is guided by the following core values:
Integrity: To be fair and honest
Fairness: To provide consistent and standardised service
Teamwork: To work together to achieve our goals
Innovation: To build a culture that readily adapts to changes in the operating environment
Professionalism: To apply the requisite knowledge, skills and abilities to meet

stakeholder expectations
4 GRA 2nd Strategic Plan 2015 - 2017 GRA 2nd Strategic Plan 2015 - 2017 5
TABLE OF CONTENTS
VISION, MISSION AND CORE VALUES 3 PART 5: MONITORING, EVALUATION AND REPORTING 74
LIST OF TABLES, FIGURES AND GOALS 5
ACRONYMS 6 5.1 INTRODUCTION 75
FOREWORD BY THE MINISTER OF FINANCE 8 5.2 MONITORING AND EVALUATION FRAMEWORK ??? 75
MESSAGE FROM THE BOARD CHAIRMAN 9
MESSAGE FROM THE COMMISSIONER-GENERAL 10 PART 6: GOVERNANCE STRUCTURE 82
EXECUTIVE SUMMARY 11
6.1 INTRODUCTION 83
PART 1: INTRODUCTION 14 6.2 GOVERNANCE STRUCTURE 84
1.1 BACKGROUND 15 PART 7: CHANGE MANAGEMENT AND COMMUNICATION 86

1.2 LEGAL BACKGROUND 17
1.3 ROLE OF GRA IN THE COUNTRY’S DEVELOPMENT 18 7.1 INTRODUCTION 87
1.4 TAX POLICY ENVIRONMENT 18 7.2 CHANGE MANAGEMENT 88
1.5 RELATIONS WITH EXTERNAL STAKEHOLDERS AND 7.3 COMMUNICATION 89
DEVELOPMENT PARTNERS 18
PART 8: EXPECTED BENEFITS 90
PART 2: EVALUATION OF 1ST STRATEGIC PLAN 20
LIST OF FIGURES, TABLES AND GOALS
2.1 INTRODUCTION 21 FIGURES
2.2 MAJOR ACHIEVEMENTS 21
2.3 CHALLENGES AND LESSONS LEARNT 22 Figure 1: GRA Headquarters Organisational Structure 16
Figure 2: Tax Revenue Percentage to GDP 2007 – 2014 26
PART 3: OPERATING ENVIRONMENT 24 Figure 3: Contribution of Revenue Sources to total tax Revenue in 2014 26
Figure 4: S.W.O.T. Analysis Diagram 27
3.1 INTRODUCTION 25 Figure 5: Balanced Scorecard Perspectives on GRA’s Strategic Goals 30
3.2 MACROECONOMIC ENVIRONMENT 25 Figure 6: Levels of Actionable Activities for Strategic Goals 31
3.3 SITUATIONAL ANALYSIS 27 Figure 7: GRA Programme Governance Structure 83
Figure 8: Change Management Interaction Model 87
PART 4: STRATEGIC PLAN 2015 – 2017 28 Figure 9: The Change Commitment Curve 88
4.1 INTRODUCTION 29 TABLES

4.2 STRATEGIC GOALS 29
4.3 STRATEGIC PLAN PROCESS 30 Table 1: Timelines 34
4.4 RISKS AFFECTING THE STRATEGIC PLAN 32 Table 2: Targets for Monitoring and Evaluation Framework 76
4.5 STRATEGIC PRIORITIES 32
4.6 TIMELINES 34
4.7 GOALS, OBJECTIVES, INITIATIVES AND HIGH LEVEL ACTIVITIES… 40
ACRONYMS
AEO Authorised Economic Operator IT Information Technology
BRS Business Requirement Specifications M&E Monitoring & Evaluation
CET Common External Tariffs MDP Management Development Programme
COCBOD Ghana Cocoa Board MOU Memorandum of Understanding
CPA Corporate and Public Affairs MTO Medium Taxpayers Office
DANIDA Development Cooperation of Denmark NDPF National Development Policy Framework
DFID Department For International Development NFSL National Fiscal Stabilisation Levy
DT Domestic Tax NHIL National Health Insurance Levy

DTRD Domestic Tax Revenue Division NRCD National Redemption Council Decree
ECOWAS Economic Community of West African States PAYE Pay As You Earn
FITAB Free Income Tax Advisory Bureau PMS Performance Management System
GCMS Ghana Customs Management System PNDCL Provisional National Defence Council Law
GDP Gross Domestic Product RGD Registrar General’s Department
GHABA Ghana Hairdressers and Beauticians Association RPM Research, Planning and Monitoring
GIFF Ghana Institute of Freight Forwarders SECO State Secretariat of Economic Affairs of Switzerland
GIFMIS Ghana Integrated Financial Management Information System SIC Standard Industrial Codes
GIS Geographical Information System SMCD Supreme Military Council Decree
GIZ Deutsche Gesellschaft fur Internationale Zusammenarbeit SOP Standard Operating Procedure
GmbH SP Strategic Plan
GOTA Global Open Trunking Architecture SOS Scheme of Service
GRA Ghana Revenue Authority SRS Systems Requirements Specifications
GSGDA Ghana Shared Growth and Development Agenda STO Small Taxpayers Office
GUTA Ghana Union of Traders Associations SWOT Strengths, Weaknesses, Opportunities, Threats
HNWI High Net Worth Individual TOR Terms of Reference
HR Human Resource TRIPS Total Revenue Integrated Processing System
HRIS Human Resources Information System TTP Total Tax Person
ISO International Organisation for Standardisation VAT Value Added Tax
In this document any reference to ‘The Authority’ refers to the Ghana Revenue Authority
FOREWORD
BY THE MINISTER OF FINANCE MESSAGE FROM THE BOARD CHAIRMAN

The establishment of the Ghana Revenue Authori- The vision of the Ghana Revenue Authority to be a
ty (GRA) was a decisive measure by Government world class revenue administration recognised for
to modernise the country’s tax system. The cur- professionalism, integrity and excellence sets the
rent tax reforms are an integral part of the ongo- strategic direction for the organisation and forms
ing Public Financial Management (PFM) reforms. the basis of the goals and objectives in the 2nd
These reforms are aimed at ensuring efficient and Strategic Plan.
transparent resource mobilisation and utilisation
under the Ghana Shared Growth and Development The Plan outlines the strategic, administrative and
Agenda II (GSGDA II). operational efforts that will enable the Authori-
ty consolidate its integration and modernisation
The current unfavourable global economic condi- agenda. It is expected that the successful imple-
tions coupled with Ghana’s own internal challen- mentation of this Plan will deepen the current
ges make it imperative that the Authority improves organisational reforms and result in a substantial
revenue mobilisation to bridge the revenue-expen- increase in revenue mobilisation.
diture gap and help stabilise the fiscal situation.
Non-oil tax revenue is projected to increase from
The 2ndStrategic Plan of GRA comes at an opportune time to support the 2015 Budget GHS 21,967.21 million in 2015 to GHS 29,791.24 million by 2017 which represents a
captioned “Transformational Agenda: Securing the Bright Medium Term Prospects of the nominal growth of 36%. The average clearance times at the ports will reduce by 8% in
Economy’’ through which Government expects to promote investment, create jobs and our bid to promote investment and trade facilitation.
reduce poverty.
The Authority is committed to delivering quality and timely service to reduce
Government recognises and appreciates the commitment and hard work of the Authority taxpayers’ burden and promote voluntary compliance. The Board will, as a priority,
in mobilising revenue. Nonetheless the Authority must aim to raise the Tax-to-GDP ratio to encourage capacity building of GRA staff to ensure client satisfaction and meet the
bridge the fiscal gap and bring it at par with the Sub-Saharan average of 20% of GDP. challenges of tax administration.
Government therefore expects the Authority to improve its processes and procedures, The Board is highly appreciative of the hard work that went into developing this
implement innovative measures, strengthen enforcement mechanisms and broaden the tax document and will endeavour to provide the support and guidance needed for the
base to maximize tax revenue. Government will continue to formulate appropriate policies successful implementation of the 2nd Strategic Plan.
aimed at promoting efficient administration of the tax system.
Ralph Tufuor
Government is confident that while adhering to the principles of fairness and integrity, the Board Chairman
Authority will strive to enhance public confidence in revenue administration and improve
tax compliance.
The successful implementation of the 2nd GRA Strategic Plan is of utmost importance and
Government pledges its full commitment and support.
Seth Terpker
Minister for Finance
EXECUTIVE SUMMARY
MESSAGE FROM THE COMMISSIONER-GENERAL The Ghana Revenue Authority was established by the Ghana Revenue Authority Act 2009
(Act 791) as a semi-autonomous body charged with the task of assessing, collecting and
The Ghana Revenue Authority (GRA) has made accounting for tax revenues. The core mandate of the Authority is to ensure maximum
considerable progress in integrating the erstwhile compliance with all relevant laws in order to ensure a sustainable revenue stream for
Internal Revenue Service (IRS), the Customs, Excise government and a controlled and safe flow of goods across the country’s borders.
and Preventive Service (CEPS), the Value Added Tax
Service (VATS) and the Revenue Agencies Governing The rationale behind the establishment of the Authority was to provide a comprehensive
Board (RAGB) into a single corporate organisation. approach to the administration of taxes and customs duties and the reduction of the com-
pliance burden on taxpayers through the provision of efficient services. The Authority has
The 1st Strategic Plan (2012 – 2014) focused on chalked major successes with the integration and modernisation of processes and procedures.
laying the foundation of the new organisation by
establishing integrated management structures Evaluation of 1st Strategic Plan
at both the Headquarters and the Field Offices.
The 2nd Strategic Plan redefines and realigns the The 1st Strategic Plan (2012 - 2014) was developed to build the foundations of the newly
medium term strategic priorities of the Authority created Authority. The vision, mission and core values statements were crafted and used
while incorporating the experiences and lessons to define strategies and activities for the Plan period. An evaluation of the progress made
learnt from the 1st Strategic Plan. towards the achievement of the goals, strategies and activities of the 1st Strategic Plan
indicated that the Authority had taken significant steps towards the review and enactment
The Authority continues to be a strategic partner in Ghana’s development and is constant- of major tax legislation, the integration and modernisation of domestic taxes, improvement
ly challenged to provide revenue to ensure sustainable growth. The 2015 non-oil revenue in trade facilitation, transparency and accountability, customer care and the preparation of
target for the Authority is approximately GHS 22 billion and is projected to grow at an strategic documents. The evaluation also identified challenges faced and some lessons learnt
average rate of 27% annually over the Plan period. during the implementation of the Plan. The recommendations have been incorporated into
the 2nd Strategic Plan.
The measures adopted to steer the efforts of the Authority to meet expectations are detailed
in the following five (5) strategic goals: Operating Environment
• Optimal revenue collection in a cost effective manner The Ghanaian economy has made remarkable strides in the last two decades. This continu-
• Responsive client service ed in 2014 with the continued expansion and modernisation of the Agricultural Sector, the
• Compliance with statutory non-revenue obligations successful completion of the Ghana Gas Company pipelines, the launch of the third Sovereign
• A transparent tax environment to enhance voluntary tax compliance Bond of US$ 1 billion and the conclusion of an agreement for US$ 1.7 billion by the Ghana
• A professional and credible organisation COCOBOD in September 2014. Nonetheless, structural challenges characterised by large
fiscal and balance of payment deficits have plagued the economy in recent times. The
The expected outcomes of these goals are strengthened systems and processes and highly Ministry of Finance in the medium term (2015 - 2017) has adopted several home-grown po-
responsive clients. A rigorous monitoring and evaluation mechanism will be instituted as licies and prioritised key development issues bordering on Tax Policy, Structural Measures,
part of measures to track performance. Debt / Equity Management and Export-led Development to address the imbalances.
I am confident that with the available resources, we will deploy a well-trained, dedicated 2nd Strategic Plan
and committed staff, to fulfil the mission of the Authority to mobilise revenue for national
development in a transparent, effective and efficient manner. The 2nd Strategic Plan (2015 - 2017) is developed on the lessons learnt from the 1st Strategic Plan
which elapsed in 2014. The 2015 - 2017 Strategic Plan provides the blueprint for conso-
George Blankson lidating the gains made in the implementation of the 1st Strategic Plan. The Authority has
Commissioner-General adopted the Balanced Score Card approach focusing on the four perspectives of Financi-
al processes, Customer relations, Internal processes and building organisational capacity
through Learning and Innovation, in order to ensure that focus is not unduly skewed
towards revenue collection.
The Plan is built on five over-arching pillars which constitute the Strategic Goals:
• Optimal Revenue Collection in a cost effective manner
• Responsive Client Service
• Compliance with statutory non-revenue obligations
• A transparent tax environment to enhance voluntary tax compliance
• A professional and credible Organisation
Monitoring, Evaluation and Reporting
Monitoring and Evaluation of the 2nd Strategic Plan will be undertaken in line with the guide-
lines in the National Development Policy Framework. The annual operational plan, strategic
measures and key performance indicators, will be used for monitoring and evaluation.
These are captured in the Monitoring and Evaluation Framework.
Governance Structure
The governance structure to steer programmes for effective and timely delivery of projects
in the 2nd Strategic Plan consists of the following:
• Public Financial Management (PFM) Steering Committee
• GRA Board
• GRA Management Steering Committee
• GRA Implementation Committees
• Project Management Committees
Change Management and Communication
The Authority seeks to adopt a change management approach that incorporates the
identification of change challenges, development of initiatives to manage identified change
challenges and mechanisms to monitor effectiveness. An effective communications
programme will be established to ensure that Change Agents and Change Champions
stationed in all offices share information on anticipated changes, solicit support and
participate in various initiatives. A key element of the change management approach is to
build commitment to attain the strategic outcomes of the Plan.
Expected Benefits
The efficient and effective delivery of the strategic goals stipulated in the 2nd Strategic Plan
of the Ghana Revenue Authority is expected to generate the following results:
• Improved revenue mobilisation
• An employer of choice which attracts and retains skilled staff
• Highly motivated staff who exhibit professionalism
• Enhanced corporate image of the Authority
• Enhanced public confidence in the Authority
• Improved ease of doing business
• Improved international image for trade facilitation
1.1 Background
The Ghana Revenue Authority (GRA) was established by the Ghana Revenue Act 2009 (Act
791) as a semi-autonomous body charged with the task of assessing, collecting and
accounting for tax revenues. The core mandate of the Authority is to ensure maximum
compliance with all relevant laws in order to ensure a sustainable revenue stream for
government and the controlled and safe flow of goods across the country’s borders.
As part of efforts to improve compliance, the Authority is required to assist taxpayers to

understand and meet their tax obligations by providing robust and comprehensive advice.
In the five years since its inception, the Ghana Revenue Authority has built a solid
foundation by completing the physical integration of the four erstwhile revenue ins-
titutions namely the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Ser-
vice (IRS), the Value-Added Tax Service (VATS) and the Revenue Agencies Governing Board
(RAGB). Geographically spread across the country with 180 Offices1 and staff strength of
approximately 6,400 as at December 2014, the Authority is poised to forge ahead with de-
termination to provide optimal services to both the Government and the taxpaying public.
Part 1: Organisational Governance Structure
The Board of Directors is the governing body of the Authority as set out in the enabling Act.
INTRODUCTION The Board is responsible for the proper and effective performance of the functions of the
Authority and for making recommendations to the Minister of Finance on tax policy, reforms
and legislation.
The day-to-day management of the Authority is the responsibility of the Commissioner-

General, who is assisted by three Commissioners in charge of the three Divisions of the
Authority namely, the Customs Division (CD), Domestic Tax Revenue Division (DTRD) and
Support Services Division (SSD).
1 This covers all GRA offices including Sub-offices, Stations and Collection Points
Figure 1: GRA HEADQUARTERS ORGANISATIONAL STRUCTURE 1.2 Legal Background

The functions of the Authority as enacted by Act 791 are:
GRA Board a) Assess and collect taxes, interest and penalties on taxes due to the Republic with
optimum efficiency;
b) Pay the amounts collected into the Consolidated Fund unless otherwise provided by
Act 791 and other Acts;
c) Promote tax compliance and tax education;
COMMISSIONER GENERAL
d) Combat tax fraud and evasion and cooperate with other competent law enforcement
agencies and revenue agencies in other countries;
e) Advise District Assemblies on the assessment and collection of their revenue;
f) Prepare and publish reports and statistics related to its revenue collection;
Commissioner Commissioner Commissioner Units reporting directly to the
g) Make recommendations to the Minister on revenue collection policy; and
Domestic Tax Support Services Customs Commissioner-General h) Provide any other revenue-related functions as directed by the Minister or as assigned
under any enactment.
Deputy Commissioner Deputy Commissioner Board Secretariat

The Authority achieves the above functions by administering the following Acts:
Deputy Commissioner
- Policy & Programmes - Human Ressources - Policy & Programmes & Legal Affairs
a) Internal Revenue Act 2000 (Act 592)
b) Taxpayers Identification Numbering System Act, 2002 (Act 632)
Deputy Commissioner Deputy Commissioner Deputy Commissioner Modernisation
- Large Taxpayer - Finance - Operations Programme Office
c) Stamp Duty Act 2005, (Act 689)
Office d) Internal Revenue (Registration of Businesses) Act 2005 (Act 684)
e) Petroleum Income Tax Act 1987 (PNDCL 188)
Deputy Commissioner Deputy Commissioner Deputy Commissioner
f) Casino Revenue Tax Act 1973 (NRCD 200)
- Medium Taxpayer Internal Audit
Office
- Administration - Preventive g) Airport Tax Act 1963 (Act 209)
h) National Fiscal Stabilisation Levy Act 2013 (Act 862)
i) Customs, Excise and Preventive Service (Management) Act 1993 (PNDCL 330)
Deputy Commissioner Deputy Commissioner Risk Management
- Small Taxpayer - Information
Deputy Commissioner
Unit
j) Customs and Excise (Duties and Other Taxes) Act 1996 (Act 512)
- Post Clearance Audit
Office Technology k) Customs and Excise (Petroleum Taxes and Petroleum Related Levies) Act 1985 (Act 685)
l) Customs House Agents Licensing Act 1978 (SMCD 188)
Deputy Commissioner Communications m) The Debt Recovery (Tema Oil Refinery Company) Fund Act 2003 (Act 642)
- Research, & Public Affairs
Planning & Monitoring
n) Value Added Tax Act 2013 (Act 870)
o) Communication Service Tax Act 2008 (Act 754)
Debt Management, p) Special Import Levy Act 2013 (Act 861)
Compliance &
Deputy Commissioner
Enforcement q) Excise Tax Stamp Act 2013 (Act 873)
- Training & r) Excise Duty Act 2014 (Act 878)
Development
s) Special Petroleum Tax 2014 (Act 879)
Internal Affairs
Intelligence &
Investigations
1.3 Role of GRA in the Development of Ghana The erstwhile Revenue Agencies maintained strong relations with many Development
Partners over the years and the Ghana Revenue Authority continues to foster and deepen
those partnerships. Key and timely assistance has been provided by the Government of
Ghana as a Middle Income Country has to rely on its own internal resources and the capital Germany through the Good Financial Governance Programme of the Deutsche Gesellshaft für
markets to fund its development agenda. Zusammenarbeit (GIZ) and the Swiss Government through the State Secretariat of Eco-
nomic Affairs of Switzerland (SECO) over the 1st strategic period. Similarly over that period,
The Ghana Revenue Authority is the lead institution mandated to mobilise tax revenue. The valuable technical assistance was provided by the European Union, the US Department of
Authority has since its inception in 2009 increased tax revenue as a percentage of non-oil the Treasury (Office of Technical Assistance), Australian International Development Agency
GDP From 12.6% to 16.3%. The attainment of Lower Middle Income Country (LMIC) status (ATSAID), the World Bank, the International Monetary Fund (IMF) and the Kingdom of the
however, has led to a reduction in very short and long-term aid inflows and their attendant Netherlands.
fiscal and balance of payments challenges. The Authority is expected to maximise revenue to
bridge the fiscal gap and to fund the deficit. In the 2nd strategic period, the Authority looks forward to continued good relations with the
above mentioned and welcomes new partners such as the Government of Denmark through
The Authority plays a pivotal role in improving the conduct of business in the country. The the Development Cooperation of Denmark (DANIDA), the United Kingdom through the De-
time required for paying taxes has been reduced through the re-engineering and automation partment For International Development (DFID) and KFW Development Bank.
of its business processes. The Doing Business Reports show that the time for paying taxes
has reduced from 304 hours in 2007 to 224 hours in 2014. One outcome of the 2nd Strategic
Plan will be a further reduction in the time for paying taxes.
The Authority also plays a role in trade facilitation. The introduction of Risk Management
techniques and non-intrusive examination of goods by the use of scanners have helped
reduce clearance-time for goods at the Ports and thus reduced costs for businesses.
The Ghana Revenue Authority is in the forefront of the fight against the illegal importation
of contraband and counterfeit goods. The Authority joins forces with other Government
Security Agencies to ensure that such goods are not smuggled into or out of the country. This
ensures that businesses have a level playing field for their operations.
1.4 Tax Policy Environment

An efficient tax administration thrives within a good tax policy environment. Tax revenue
generation is based on clearly defined tax policy measures. The Ghana Revenue Authority
remains a key partner of the Tax Policy Unit (TPU) of the Ministry of Finance. This collabo-
ration which is complimented by tapping the expertise of other stakeholders drawn across
several economic and social sectors is geared towards formulation of effective and
sustainable policies designed to enhance tax revenue collection by the Authority.
1.5 Relations with External Stakeholders and

Development Partners
Modern revenue administration depends on multiple players. Understanding the different
perspectives of external stakeholders and development partners is critical to the
effectiveness of the role of the Authority. In order to ensure that the Authority’s systems
and processes meet the expectations of stakeholders, there is the need to focus on engaging
with representatives across industry, the tax, legal and accounting professions as well as
various sections of the community. The Authority will continue to seek further opportunities
to engage with all key stakeholders to improve compliance.
2.1 Introduction
The 1st GRA Strategic Plan for the period 2012 – 2014 was developed to lay the foundation
of the newly created Authority. An evaluation of the progress made towards the achievement
of the goals, strategies and activities was conducted at the end of the period. The evaluation
identified achievements and implementation challenges. Lessons learnt and recommenda-
tions have been incorporated into the 2nd Strategic Plan.
2.2 Major Achievements

2.2.1 Review of Major Tax Legislation
The formation of the Ghana Revenue Authority necessitated the review and harmonisation
of the existing Revenue Acts. Significant work was carried out in enacting new Revenue Acts.
The Value-Added Tax Act, 2013 (Act 870) and the Excise Act, 2014 (Act 878) were passed.
The Customs Bill was laid before Parliament and taken through all the consideration stages.
The final draft of the proposed Income Tax Bill was presented to Cabinet for approval.
2.2.2 Integration and Modernisation of Domestic Taxes
Part 2: The Domestic Tax Revenue Division was created by the physical integration and co- location
of operational staff from the former VAT Service and Internal Revenue Service. Segmentation
EVALUATION OF 1ST of taxpayers was carried out on defined criteria, with taxpayers classified as Large, Medium
or Small and assigned to the relevant offices. These processes resulted in the creation of one
STRATEGIC PLAN Large Taxpayer Office (LTO), 15 Medium Taxpayers Offices (MTOs) and 51 Small Taxpayers
Offices (STOs). The offices were structured to provide integrated services to their taxpayers
for both direct and indirect taxes on functional lines through three main Units, namely
Taxpayer Services, Compliance, Enforcement and Debt Management and Audit Units.
Procedure Manuals for the new processes were developed for each of the three main functional
lines and approved for operational activities. A Policy and Programmes Department was also
established under the Domestic Tax Revenue Division to provide Headquarters functions
to support the operational activities of the LTO, MTOs and STOs.
The Self-Assessment concept was adopted and applied to all taxpayers in the LTO and the
MTOs. Self-Assessment Guidelines were developed and distributed to officers. Taxpayers and
officers were educated on the details of this new concept through a series of seminars,
workshops and training sessions.
The Total Revenue Integrated Processing System (tripsTM) was developed for Taxpayer
Identification Number (TIN) registration and Domestic Tax administration. The application
was rolled out to twelve (12) Domestic Tax Revenue Division offices.
2.2.3 Trade Facilitation
The two main strategies employed for Trade Facilitation were ‘Facilitate Trade and Invest-
ment’ and ‘Prevent the Entry of Prohibited and Restrictive Goods into Ghana’. The Customs
Division implemented a number of initiatives under these strategies that include the
establishment of an Integrated Border Management Post at Akanu in the Volta Region and The Authority will consequently review the Project Management structures and guidelines
the implementation of the Automated Clearance System nationwide. and continue to build staff capacity in Project Management.
2.2.4 Transparency and Accountability 2.3.3 Communication
The Authority established an Intelligence and Investigations Unit, a Risk Management Unit A successful corporate strategy for effective strategic planning requires collaborative
and a Post-Clearance Audit Unit. Staff were reassigned to the Units and sensitised on the new effort and inclusiveness of staff. Employee surveys conducted revealed that communica-
processes and procedures. tion of the 1st Strategic Plan was a particular area of concern. The absence of a separate
Communication Strategy for the Plan resulted in low staff awareness and a sense of
A Code of Ethics and Conduct was developed and distributed to all staff. An Awards and detachment from the reforms. The 2nd Strategic Plan will be actively publicised throughout
Recognition Policy was also implemented. the organisation using various channels. Regular updates on the status of implementation
will be provided in staff newsletters.
2.2.5 Customer Care
2.3.4 Change Management
Taxpayers are central to the operations of the Authority. A Taxpayer Charter and a Customer
Care Manual were developed and implemented in line with the strategy to introduce an Reforms of the magnitude embarked on by the Authority demand a robust Change
effective Customer Care Programme. Management Strategy. The integration of four established institutions each with a distinct
organisational culture requires a Change Management Strategy that specifically addresses
2.2.6 Preparation of Strategic Documents the different attitudes and behaviours.
A number of strategy documents were prepared for implementation during the 2nd Strategic The Authority will review the current Change Management Strategy with the view of
Plan period. These include an Information Technology Strategy, a Human Resource Strategy, enhancing the roles of Change Champions and Change Agents.
a Performance Management Strategy and a Training and Development Strategy.
2.3 Challenges and Lessons Learnt

The Ghana Revenue Authority faced a number of challenges during the implementation of
the 1st Strategic Plan. The Authority took cognisance of the lessons learnt from these
challenges in the preparation of the 2nd Strategic Plan. The challenges encountered and the
lessons learnt are as follows:
2.3.1 Monitoring and Evaluation
The establishment and efficient functioning of a monitoring and evaluation system is an impor-
tant component in performance management. The absence of an effective monitoring system
therefore undermined the ability of the Authority to assess the achievement of set targets.
A Monitoring and Evaluation Unit will be established to improve the monitoring process. The
Unit will ensure periodic appraisal and reporting of the strategic measures outlined in the
2nd Strategic Plan.
2.3.2 Project Management
Though formal Project Management structures and guidelines were introduced as part of
the 1st Strategic Plan to ensure prompt delivery of projects, the scope of the Modernisation
Programme turned out to be broader than what could be achieved within the Strategic Plan
period. This accounted for the non-completion of some projects. Additionally the strategy to
use part-time Project Managers hampered the timely execution of projects.
3.1 Introduction
The Ghanaian economy has improved in the last two decades. Despite these improvements
structural challenges still persist, characterised by large fiscal and balance of payments
deficits. The Ghana Shared Growth and Development Agenda Phases I and II (GSGDA I & II)
have adopted a comprehensive Stabilisation and Reform Programme to correct the imba-
lances that have occurred in recent years and to lay the foundation for transforming the
structure of the economy in order to safeguard its positive medium term prospects.
3.2 Macroeconomic Environment

The Ghanaian economy continued to grow at respectable rates, led by the Agriculture Sector.
The successful completion of the Ghana Gas Company pipelines and processing plant will
facilitate the exploitation of gas from the Jubilee Fields.
Ghana achieved another successful bid to access the international capital markets with the
launch of the third Sovereign Bond of US$ 1 billion and the conclusion of an agreement for
US$ 1.7 billion by the Ghana COCOBOD in early September 2014.
Part 3: The Ghanaian economy has also been hit by significant shocks. Economic vulnerabilities
have risen significantly as a consequence of a range of factors, including high fiscal and
OPERATING current account deficits, mounting public debt and currency depreciation. Additional
factors include:
ENVIRONMENT • The fall in petroleum and other commodity prices
• The sluggish inflows of grants from Development Partners
• The continued disruption in the supply of gas from the West African Gas Pipeline Company
(WAPCo) which has had significant adverse effects on power supply, national output,
foreign exchange reserves and tax revenues.
To address these imbalances, the Ministry of Finance in the medium term (2015 – 2017) has
prioritised key development issues bordering on Tax Policy, Structural Measures, Debt and
Equity Management and Export-led Development.
Efficient tax systems contribute to state building, good governance and financing the
provision of public goods.
Revenue priorities aimed at ensuring and sustaining macroeconomic stability will focus on
improving fiscal resource mobilisation and strengthening economic planning and fore-
casting. Ghana recorded a Tax-to-GDP ratio of approximately 16.3% in the 2014 fiscal year.
The medium-term objective is to increase the ratio of tax revenue to GDP to be at par with
the Sub-Saharan African average of 20%.
Figure 2: Tax Revenue as a Percentage of GDP 2007 – 2014

3.3 Situational Analysis
20.00 %
18.00 % The Situational Analysis examines the internal capabilities (strengths and weaknesses) and
16.00 % external trends (opportunities and threats) that impact on the operations of the Authority.
14.00 %
12.00 %
10.00 %
8.00 % Figure 4: SWOT Analysis of the Ghana Revenue Authority
6.00 %
4.00 %
2.00 %
-
Strengths Weakness
2007 2008 2009 2010 2011 2012 2013 2014
• Trained, experienced and qualified staff • Inadequate logistics
GDP-OIL 13.14 12.30 12.65 12.87 14.75 16.04 14.90 17.51 • Inadequate taxpayer registration database
• Highly motivated staff
GDP-NON OIL 13.14 12.30 12.61 12.87 15.41 16.41 14.70 16.25 • Harmonised and simplified legal framework • Lack of comprehensive human resource
• Wide geographical coverage development policies
African Countries tend to rely heavily on international trade taxes. The trend however, is to • Comprehensive taxpayer education programmes • Inability to adequately verify data provided
shift from over-reliance on revenue from imports to domestic revenues. Over the past four • Improved service delivery by taxpayers
years, revenue mobilisation in Ghana has followed this trend. Total tax revenue for the period • Automation of work process • Inadequate skills in ICT
2010 to 2014 is as depicted in Figure 3. • Utilisation of a universal Tax Identification • Inadequate tax auditing skills in specialised
Numbering System sectors (eg. telecommunications and
• Ability to increase compliance by matching extractive sectors)
Figure 3: Contribution of Revenue Sources to Total Tax Revenue 2010 - 2014 taxpayer information from the Customs and • Poor work ethics
Domestic Tax Systems • Poor working environment
8,000.00 • Inadequate staff distribution
• Over-centralisation of the Authority
7,000.00
6,000.00
Opportunities Threats
GHS ‘MILLION
5,000.00
• Stable political environment • Poor record keeping culture of taxpayers
• Increase in economic activity • Aggressive tax avoidance schemes and
4,000.00
• Favourable Government policies tax evasion
• National Identification Project • Inaccurate data from taxpayers
3,000.00 • Untapped informal sector • Negative public perception about the
• Assistence from Development Partners utilisation of tax revenue
2,000.00 • Existence of the Ghana e-Gov platform • Unfavourable international agreements
• High tax expenditures
1,000.00 • Cumbersome legislative process
• Pervasive smuggling
-
2010 2011 2012 2013 2014
DT INDIRECT 1,064.57 1,367.64 1,650.43 1,888.70 2,654.42
DT DIRECT 2,443.89 3,746.09 5,403.03 5,900.06 7,622.67
CUSTOMS 2,442.98 3,604.80 4,689.73 5,372.43 6,865.22
4.1 Introduction
The 1st Strategic Plan laid the foundation for the Authority, which included the creation and
population of the organogram. The major projects covered were the development of the
structures of a Functional Head Office, the Customs Division, the Domestic Tax Revenue
Division and the Support Services Division.
The central aim of the 2nd GRA Strategic Plan (2015 – 2017) is to consolidate the gains
made in the 1st Strategic Plan. Building on the successes of the 1st Plan, the 2nd Plan will
focus on capacity building to develop expertise and skills to enable staff respond to
emerging challenges.
The goals, objectives and strategies in this Plan have been crafted to support the new direc-
tion and priorities of the Authority.
4.2 Strategic Goals

A well-balanced Strategic Plan provides a holistic view of the Authority and ensures that
4:
necessary attention is given to all facets of tax administration.
Part The Authority has adopted the Balanced Score Card approach focusing on the four prescribed
STRATEGIC PLAN perspectives of Financial, Customer, Internal Processes and building organisational capacity
through Learning and Innovation. This approach will ensure comprehensive coverage of all
2015 - 2017 the perspectives. This is important as the Authority continues to strengthen the integration
of operations with cross- departmental functions coordinated from Corporate Headquarters.
The Authority has identified five strategic goals as critical areas of focus for the period
2015 - 2017. These are:
a) Optimal Revenue Collection in a Cost Effective Manner

b) Responsive Client Service
c) Compliance with Statutory Non- Revenue Obligations
d) A Transparent Tax Environment to enhance Voluntary Tax Compliance
e) A Professional and Credible Organisation
Figure 5 on the next page shows the inter-relation between the four perspectives and the
formulation of the five strategic goals.
Figure 5: Balanced Score Card Perspectives on Strategic Goals for GRA Figure 6: Levels of Actionable Activities for Strategic Goals
Mission
Vision
Optimal
Financial Revenue
Perspective Collection in a
Efficiency Growth cost effective Level 1 (x)
Strategy Strategy manner Strategic Goals
WHERE
high level direction
Responsive
Customer customer
Customer Satisfaction service
Perspective Strategy
Level 2 (x.x)
A transparent Objectives
tax environment WHAT
to enhence the organisation
voluntary tax wants to accomplish
Process compliance
Process Improvement
Perspective Strategy
Compliance
with statutory Level 3 (x.x.x)
non-revenue Initiatives
obligations HOW
HR Capacity collection of finite-duration
Learning Improvement
and Innovation A professional discretionary projects and programmes, outside the
Strategy and credible organisation‘s day-to-day operational activities that
Perspective
Organisation are designed to help the organisation achieve its
targeted performance
Level 4 (x.x.x.x)
Activities
WHEN
detailed breakdown of the
strategic initiative into actionable activities
4.3 Strategic Plan Process

The formulation of the Strategic Plan followed a framework recommended by the
International Monetary Fund. The process involved deriving objectives from the goals.
Initiatives were generated from the objectives. Finally the initiatives were broken down
into high-level activities.
A structured numbering system was adopted which facilitates navigation between Goals,
Objectives, Initiatives and Activities. The first number (Level 1 -x) represents the Goal. The
second number (Level 2 - x.x) represents the Objective, the third number (Level 3 –x.x.x)
represents the Initiative and the last number (Level 4 - x.x.x.x) represents the Activity. The
process and numbering system are illustrated by the diagram on the next page.
4.4 Risks affecting the Strategic Plan the short to medium term. The prioritisation process was also influenced by dependencies
of the initiatives.
The Authority’s exposure to the global and local economic environments presents a number of The agreed timelines are tabulated in the following pages.
risks to revenue mobilisation. Generally the compliance behaviour of taxpayers is a major risk.
The identified risks include:
a) Sophisticated financial schemes used by large businesses to avoid tax
Multinational companies are using complex systems to avoid tax through tax planning,
cross-border structuring and transfer pricing manipulations. The inadequacy of the skills to
detect these schemes, especially in the extractive industry and telecommunications sectors,
poses a risk. The Authority will improve the skills and professionalism of its employees to
deal with these complexities.
b) The Informal Sector
The large informal sector poses a threat to the growth of tax revenue. Left unchecked, this
sector could erode the tax base. The Authority will introduce innovative measures to identify
and register all eligible taxpayers.
c) Tax incentives and Exemptions
Tax incentives and exemptions are granted to meet specific economic or social objectives.
The institution of such schemes without corresponding monitoring mechanisms leads to
revenue leakages. The Authority will establish a robust monitoring mechanism for tax incen-
tives and exemptions to deter fraud and abuse.
d) Change in Strategic Direction
Delivery of the Strategic Plan is dependent on the continuity and stability of leadership. A
change in strategic direction within the Plan period will jeopardise its delivery. Addressing
the leadership challenge will therefore require a carefully planned transition through the
identification of potential successors and ensuring adequate coaching, mentoring and han-
ding over processes.
4.5 Strategic Priorities

The fundamental aim of strategic management is to achieve the optimum balance between
conflicting demands on resources with the view to ensuring the implementation of
organisational strategy. The programmes outlined in the Plan have been prioritised to make
the maximum use of the resources available.
The agreed criteria for prioritisation was to first complete outstanding initiatives from the
1st Plan and then to carry out initiatives with the potential to mobilise significant revenue in
4.6 Timelines
REF. GOALS/OBJECTIVES/INITIATIVES 2015 2016 2017 REF. GOALS/OBJECTIVES/INITIATIVES 2015 2016 2017
GOAL 1 - OPTIMAL REVENUE COLLECTION IN A Review the audit program for ECOWAS origin reduced
1.0 1.3.14 X X
COST EFFECTIVE MANNER duty eligibility
1.1. Widen the Tax Net Review/Develop a rigorous audit program for refunds
1.3.15 X X
1.1.1 Identify and register potential taxpayers using GIS X X X and drawbacks
1.1.2 Review and Evaluate the Rent Tax System X X Develop audit manuals for specialised sectors
1.3.16 X
Identify and Register taxpayers from the informal sector (eg. Oil and gas, telecommunications, mining etc)
1.1.3 X
and other groups such as SHIPPING LINES, GUTA, etc. Build audit capacity for auditors in specialised areas
1.3.17 X
Identify and Register unregistered members of pro- (oil and gas, telecommunications, mining etc)
1.1.4 X
fessional bodies 1.3.18 Build capacity of staff in Post Clearance Audit X X
Enhance the use of existing operational systems such 1.3.19 Increase the percentage of audit staff to taxpayer ratio X X
1.1.5 X X
as GCMS for data matching and registration
1.3.20 Develop an appellate system X
1.2 Maximise Tax Revenue
1.4 Efficient use of Administrative Resources
1.2.1 Determine the Tax Gap X X
1.4.1 Streamline the Planning and the Budget processes X X
1.2.2 Improve Debt Management X X
1.5 Strengthen access to Third Party information
Develop a mechanism for the taxation of High Net
1.2.3 X X Improve collaboration with Government and
Worth Individuals 1.5.1 X X
Private Agencies
1.2.4 Develop a mechanism for taxation of e-commerce X X
Comply with ECOWAS Common External
1.2.5 Redesign tax schemes for the informal sector X X 1.6
Tariff Policy
1.3 Minimise Revenue Leakage X X 1.6.1 Implement ECOWAS Common External Tariff (CET) X
1.3.1 Strengthen the controls of the Free Zones Regime X X
2.0 GOAL 2 - RESPONSIVE CLIENT SERVICE
1.3.2 Strengthen the controls of the Warehousing Regime X X
2.1. Improve Client Service Delivery
Strengthen the controls of the Temporary Vehicle
1.3.3 X X 2.1.1 Enhance the effectiveness of the Client Service Units X X
Importation Regime
1.3.4 Strengthen export and re-export controls X X Develop and implement Client Relationship
2.1.2 X
Management system
Streamline 1% Withholding Tax Collection (GCNet),
1.3.5 X 2.1.3 Develop a structured communication system X X
Exemptions and Reporting processes
Develop a mechanism to track all non-exempt activi- 2.2 Enhance GRA Corporate Image
1.3.6 X X 2.2.1 Establish and promote the GRA brand X X X
ties undertaken by exempt organisations
Upgrade Customs Laboratory to meet international Develop and Implement Corporate Social Responsibi-
1.3.7 X X X 2.2.2 X
standards lity programme
1.3.8 Build samples and Statement of Composition Library X X 2.3 Enhance stakeholder level of tax knowledge
1.3.9 Construct Cargo Examination Centres X 2.3.1 Develop abridged versions of tax laws X X
1.3.10 Strengthen Regulation of the Customs House Agents X X 2.3.2 Develop Public Notices for tax education X X
Develop and Deploy a functional Classification and Conduct demographic survey of taxpayers
1.3.11 X X 2.3.3 (spread and behaviour of taxpayers across different X
Valuation System
Review the audit program for under/over invoicing, sectors and incomes)
1.3.12 X X 2.3.4 Complete GRA Tax Laws Review X X
transfer pricing
Review the audit program to verify eligibility under 2.4 Leverage technology to enhance service delivery
1.3.13 X X
tax and customs concession systems 2.4.1 Improve GRA website X
Develop and Implement Bulk SMS Messaging 3.5 Adopt National Single Window concept
2.4.2 X X
for Communication Develop and Implement National Single Window in
3.5.1 X X
Implement online client services scheme accordance with WTO, WCO and UN guidelines
2.4.3 X
(e-registration, e-filing, e-payment) GOAL 4 - TRANSPARENT ENVIRONMENT TO
4.0
2.4.4 Develop organization-wide Intranet X X ENHANCE VOLUNTARY TAX COMPLIANCE
Extend GCMS coverage to all Customs Collections Develop and Implement a Compliance
2.4.5 X X X 4.1.
and Stations Management Strategy
GOAL 3 - COMPLIANCE WITH STATUTORY Develop best practice Compliance Management Strategy in
3.0 4.1.1 X X X
NON-REVENUE OBLIGATIONS line with WCO and OECD Instruments/Recommendations
3.1 Improve Trade Facilitation and Investment 4.1.2 Strengthen Risk Management function X X X
Simplify and harmonise Customs processes and procedures 4.1.3 Establish a robust investigation function and capability X X
3.1.1 X X X
in compliance with the WCO Revised Kyoto Convention 4.2 Improve ease of doing business with GRA
Enforce the requirement for the direct submission of 4.2.1 Implement the Self-Assessment System fully X X X
3.1.2 X X
manifest from the Shipmaster /Agent to Customs
4.2.2 Develop a Self-help software for taxpayers X X
Enhance collaboration with Governmental Agencies
3.1.3 to facilitate the timely issuance of Permits, Licenses X X 4.2.3 Review the Segmentation Policy and its implementation X
and Certificates 4.3 Automate and Integrate Operational systems
Establish an Authorized Economic Operators 4.3.1 Deploy tripsTM to all DTRD Offices X X X
3.1.4 X X X
(AEO) Programme Assign taxpayers registered/ re-registered at RGD to
Develop a concept paper for 24/7 Customs Operations 4.3.2 their respective Offices (including DTRD HQ/ Tema X X
3.1.5 X
at entry points Customs registrations)
3.2 Enhance preventive operations 4.3.3 Design and Implement a Data Warehouse System X X
3.2.1 Improve the capability of Preventive Operations X X X GOAL 5 - A PROFESSIONAL AND
5.0
3.2.2 Establish a Marine Unit X X CREDIBLE ORGANISATION
3.2.3 Establish a detector Canine Unit X X 5.1 Strengthen training capacity in GRA X X
Establish close intelligence and investigation 5.1.1 Establish GRA Training Institute X X
3.2.4 X 5.1.2 Upgrade Customs Academy at Kpetoe X X X
communication linkages
3.2.5 Establish Integrated Border Management Teams 5.1.3 Establish GRA IT Training Academy X X X
Identify Regional and International Agreements, 5.1.4 Implement the GRA Training and Development strategy X X
3.3 Treaties & Conventions appropriate for Ghana Provide an enabling environment for the effective
5.2
for adoption management of human resources
Undertake a gap analysis of current compliance and 5.2.1 Implement the GRA Human Resources Strategy X X
3.3.1 required compliance to qualify for formal signature X
5.2.2 Develop and Implement HR policies and procedures X
and adoption
Develop and Implement a Succession
Improve on staff awareness and implementation 5.2.3 X
Management System
3.4 of Regional and International Agreements,
Treaties and Conventions 5.2.4 Conduct Human Resources Planning X X
Strengthen the implementation processes to co-ordi- 5.2.5 Implement Performance Management System (PMS) X X
3.4.1 nate and ensure smooth operationalisation of various X X Develop and Implement a Comprehensive Scheme of
Treaties, Conventions and Agreements 5.2.6 X X
Service (SoS)
Develop modern physical infrastructure and work 5.6.5 Automate the GRA Stores & Inventory Control function X X X
5.2.7 X X X
environment 5.6.6 Automate the GRA Fleet Management function X X X
5.2.8 Determine concept and design of Regional Offices X X 5.7 Institutionalise Change Management within GRA
Improve work environment at the Border post / 5.7.1 Review Change Management Strategy X X
5.2.9 X X
Checkpoints
Establish a monitoring and evaluation mechanism for
Upgrade selected GRA Offices 5.7.2 X X
5.2.10 X X the GRA Strategic Plan
(DTRD, Customs Collections and Stations)
Institutionalise Strategic Planning and
5.2.11 Provide a modernised physical structure for Stores X X 5.7.3 X X X
Programme Delivery
5.2.12 Provide modern equipment for all functional areas X X 5.7.4 Enhance internal Client Care programmes X X X
Design and commence construction of
5.2.13 X X
GRA headquarters
Strengthen Programme Office to provide support for
5.2.14 X X X
the GRA Modernization Programme
Improve organizational efficiency and
5.3
effectiveness
Review the organisational structure to improve
5.3.1 X
efficiency and operational effectiveness
Develop and Implement a Quality Assurance
5.3.2 X
Management Strategy
Establish a Quality Management System in line with
5.3.3 X X
ISO standards
Develop and Implement a Business
5.4
Continuity Strategy
5.4.1 Develop a comprehensive Disaster Recovery Plan X
Implement a comprehensive Records

5.4.2 X X
Management System
Enhance employee Well-being Programme
5.4.3 X X
within GRA
Strengthen Management controls that
5.5 will ensure good governance, integrity
and accountability
5.5.1 Improve governance and integrity X X
5.6 Automate Support Services functions
5.6.1 Adopt integrated solutions for HR and Payroll X
Adopt integrated solutions for Finance, Procurement
5.6.2 X X
and Stores
5.6.3 Develop a Transport Management System X
5.6.4 Adopt a Case Management System for Internal Affairs X X
4.7 Goals, Objectives, Initiatives and High Level Activities OBJECTIVE 1.1
GOAL 1: OPTIMAL REVENUE COLLECTION WIDEN THE TAX NET
IN A COST EFFECTIVE MANNER
Initiative 1.1.1 Identify and register potential taxpayers
The Authority will focus on increasing domestic revenues and ensuring cost effectiveness in throughout Ghana using GIS
tax administration. This goal is geared towards increasing tax revenue collection through
widening the tax net and decreasing the tax gap while concurrently reducing administrati- 1.1.1.1 Identify and map taxpayers in all 10 regions
ve and compliance costs in a fair, transparent, accountable and accessible manner. Special 1.1.1.2 Train staff in GIS Data Management
attention will be given to revenue mobilisation from key sectors including the extractive 1.1.1.3 Incorporate GIS into the Taxpayer Services functions
(mining, oil and gas), financial, construction, telecommunications and informal sectors.
Special Compliance Management Programmes will be instituted to monitor the performance
of High Net Worth Individuals (HNWI). Widening the tax net will continue to be a priority Initiative 1.1.2 Review and Evaluate the Rent Tax system
through the identification and registration of potential taxpayers. The Authority will also
develop and implement an enhanced Classification and Valuation System and review the 1.1.2.1 Develop a blue print for the enhanced Rent Tax system
Suspense Regimes. 1.1.2.2 Develop an implementation plan
1.1.2.3 Incorporate GIS into the Taxpayer Services functions
OBJECTIVES
Initiative 1.1.3 Identify and register taxpayers from the informal sector and
other groups such as SHIPPING LINES, GUTA, GHABA, GIFF,
Ghana Association of Haulage, etc.
1.1 Widen the Tax Net
1.1.3.1 Identify all identifiable groups
1.2 Maximise Tax Revenue
1.1.3.2 Register all eligible taxpayers identified
1.3 Minimise revenue leakage
1.4 Efficient use of administrative resources Initiative 1.1.4 Identify and register unregistered members of
professional bodies
1.5 Strengthen access to Third Party Information
1.6 Comply with ECOWAS Common External Tariff Policy 1.1.4.1 Identify all professional bodies
1.1.4.2 Register all unregistered professionals identified
Initiative 1.1.5 Enhance the use of existing operational systems such

as GCMS for data matching and registration
1.1.5.1 Develop data matching criteria

1.1.5.2 Distribute list of unregistered taxpayers to DTRD offices for registration
OBJECTIVE 1.2 OBJECTIVE 1.3

MAXIMISE TAX REVENUE MINIMISE REVENUE LEAKAGE
Initiative 1.2.1 Determine the Tax Gap Initiative 1.3.1 Strengthen the controls of the Free Zones Regime
High Level Activity High Level Activities
1.2.1.1 Develop a statistical model to help calculate the Tax Gap 1.3.1.1 Review Free Zones Controls
Provide adequate logistics (vehicles) for effective monitoring of
Initiative 1.2.2 Improve Debt Management 1.3.1.2
Free Zone activities
1.3.1.3 Train officers in Free Zone processes and procedures
High Level Activities
1.3.1.4 Set up an Integrated Free Zones Monitoring Team
1.3.1.5 Develop and implement a strategy to engage Free Zones Operators
1.2.2.1 Review current provisions to encourage debtors to pay on time
1.3.1.6 Monitor and Evaluate Free Zones Control Mechanisms
1.2.2.2 Identify and document high risk areas of non-payment of taxes
1.2.2.3 Undertake profiling of non-compliant taxpayers
Initiative 1.3.2 Strengthen the controls of the Warehousing Regime
1.2.2.4 Upgrade staff skills in debt management
Initiative 1.2.3 Develop a mechanism for the taxation of High Net Worth
Individuals
1.3.2.1 Identify and review weaknesses in the electronic tracking system
Expand intelligence gathering and disseminate information to appropriate 1.3.2.2 Implement the electronic module for in-bond manufacturing
1.2.3.1
user Units 1.3.2.3 Deploy an integrated Warehousing system
1.3.2.4 Introduce electronic access (locks) for warehousing
Initiative 1.2.4 Develop a mechanism for taxation of e-commerce 1.3.2.5 Update the list of perishable goods
1.3.2.6 Review the registration requirement for warehousing
1.2.4.1 Review the legal framework

Initiative 1.3.3 Strengthen the controls of the Temporary Vehicle
Importation Regime
1.2.4.2 Develop manual and guidelines for e-commerce taxation
1.2.4.3 Train selected staff on the manual and guidelines High Level Activities
1.2.4.4 Implement the guidelines
Review controls of Temporary Vehicle Importation Regime (TVIR)
1.3.3.1
Initiative 1.2.5 Redesign tax schemes for the informal sector (Revised C59)
Prioritize and automate all designated stations that admit temporarily
High Level Activities 1.3.3.2
imported vehicles
1.2.5.1 Evaluate tax schemes for the informal sector

1.2.5.2 Develop a manual to manage the informal sector tax scheme
1.2.5.3 Sensitise relevant staff and taxpayers on informal sector tax scheme
Initiative 1.3.4 Strengthen export and re-export controls Initiative 1.3.10 Strengthen Regulation of the Customs House Agents industry
High Level Activities High Level Activities
1.3.4.1 Identify the weaknesses in the export and re-export controls 1.3.10.1 Review the Customs House Agent Licensing system in line with best practice
1.3.4.2 Implement the recommendations in the report 1.3.10.2 Design and implement a Code of Ethics for Customs House Agents
1.3.4.3 Sensitize selected staff and clients Establish mechanism to monitor individual broker error rates and identify
1.3.10.3
knowledge gaps for re-training
Initiative 1.3.5 Streamline the 1% Withholding Tax Collection (GCNet),
Exemptions and Reporting Processes Initiative 1.3.11 Develop and Deploy a functional Classification and
Valuation System
1.3.5.1 Review the process of the Withholding Tax Collection
1.3.5.2 Streamline, document and sensitise staff on process
Initiative 1.3.6 Develop a mechanism to track all non-exempt activities 1.3.11.1 Review legal framework for Classification and Valuation
undertaken by exempt organisations 1.3.11.2 Sensitize selected staff and stakeholders on legislation
1.3.11.3 Train staff on Valuation and Classification system
High Level Activities 1.3.11.4 Sensitize taxpayers on valuation and classification system
1.3.11.5 Develop Tariff and Valuation Rulings system
1.3.6.1 Conduct research to identify non-exempt activities of exempt organisations
1.3.6.2 Develop a mechanism to track activities of exempt organisations 1.3.11.6 Develop Tariff and Valuation Decision Review & Appeals System
Initiative 1.3.12 Review the audit program for under/over invoicing,

Initiative 1.3.7 Upgrade Customs Laboratory to meet international standards
transfer pricing
1.3.7.1 Conduct needs assessment on Customs Laboratory
Design a process to refer to the Investigations Unit suspected
1.3.7.2 Design Laboratory & Construct a purpose built Customs Laboratory 1.3.12.1
non-compliant beneficiaries
1.3.7.3 Equip the laboratory
Develop and maintain a statistical system that records information on
1.3.7.4 Train selected officers to use equipment 1.3.12.2
audits undertaken and breaches detected cases referred to investigations
1.3.12.3 Develop a handover plan
Initiative 1.3.8 Build Samples and Statement of Composition Library
Initiative 1.3.13 Review the audit program to verify eligibility under tax
High Level Activities and customs concession systems
1.3.8.1 Develop modalities based on best practices for the libraries
1.3.8.2 Establish the library
Design a process to refer to the investigations unit suspected
Initiative 1.3.9 Construct Cargo Examination Centres 1.3.13.1
non- compliant beneficiaries
High Level Activities Develop and maintain a statistical system that records taskforce activities
1.3.13.2
and audits undertaken breaches detected cases referred to investigations
Design examination bays for specific cargo (Tema, Takoradi, KIA, Paga, Develop a handover plan after 6 months so that the taskforce actively
1.3.9.1 1.3.13.3
Elubo and Tamale) becomes a part of normal operational activities
1.3.9.2 Construct Examination Centres
1.3.9.3 Equip the Examination Centres
Initiative 1.3.14 Review the audit program for ECOWAS origin reduced Initiative 1.3.19 Increase the percentage audit staff to taxpayer ratio
duty eligibility
1.3.19.1 Conduct study on audit requirements in GRA
Develop a capacity building programmes on specialist ECOWAS 1.3.19.2 Increase audit capacity and improve audit capability
1.3.14.1
Origin & Classification auditing
Develop and maintain a statistical system that records taskforce Initiative 1.3.20 Develop an appellate system
1.3.14.2
activities and audit results
Develop sensitisation plan for Taskforce members and related
1.3.14.3
Compliance Management Units
1.3.20.1 Prepare a procedure manual
Initiative 1.3.15 Review/Develop a rigorous program for refunds 1.3.20.2 Distribute the printed manual to DTRD Offices
and drawbacks
High Level Activities OBJECTIVE 1.4

1.3.15.1
Establish formal linkages with Compliance Management - Intelligence, EFFICIENT USE OF ADMINISTRATIVE RESOURCES
Investigation, Risk Management and PCA Units
Develop a capacity building programmes on specialist
1.3.15.2 Initiative 1.4.1 Streamline the Planning and the Budget processes
Refunds/Drawback auditing
Initiative 1.3.16 Develop audit manuals for specialised sectors High Level Activities
(eg. Oil and gas, telecommunications, mining etc)
Review and document the Annual Action Plans [AAP] and
1.4.1.1
High Level Activities Budget framework guidelines
1.4.1.2 Organise AAP and Budget Seminars for Offices and Stations
1.3.16.1 Develop audit manuals Disseminate approved guidelines and Budget Questionnaires to Offices
1.4.1.3
1.3.16.2 Print audit manuals and Stations
1.3.16.3 Distribute audit manuals
Initiative 1.3.17 Build audit capacity for auditors in specialised areas OBJECTIVE 1.5
(eg. Oil and gas, telecommunications, mining)
STRENGTHEN ACCESS TO THIRD PARTY INFORMATION
Initiative 1.5.1 Improve collaboration with Government and
1.3.17.1 Identify Technical Assistance for capacity building in specialised sectors Private Agencies
1.3.17.2 Conduct audit training in specialised sectors
Initiative 1.3.18 Build capacity of staff in Post Clearance Audit
1.5.1.1 Identify, notify and engage with relevant agencies
High Level Activities 1.5.1.2 Develop MOUs with collaborating Agencies
1.5.1.3 Establish Joint Standing Committees with relevant Agencies
1.3.18.1 Bring PCA into a defined Compliance Management structure Identify and establish type of information required with the Controller
1.5.1.4
1.3.18.2 Develop and implement PCA stakeholder sensitization plan and Accountant General, Budget Division of MOF
1.3.18.3 Implement 3 year integrated training for PCA 1.5.1.5 Interface with GIFMIS for information requirements
1.5.1.6 Improve collaboration with the Tax Policy Unit of the Ministry of Finance
1.5.1.7 Improve collaboration with MMDAs
OBJECTIVE 1.6
COMPLY WITH ECOWAS COMMON EXTERNAL
TARIFF POLICY
Initiative 1.6.1 Implement ECOWAS Common External Tariff (CET)
1.6.1.1 Develop training materials and sensitise stakeholders

1.6.1.2 Approve final version, print & distribute
GOAL 2: RESPONSIVE CLIENT SERVICE OBJECTIVE 2.1

Service delivery will be improved by leveraging the use of technology to make it easy for each
IMPROVE CLIENT SERVICE DELIVERY
taxpayer to register, file tax returns, process documents and make tax payments. This will
lessen the compliance burden on taxpayers making fulfilment of tax obligations easier and Initiative 2.1.1 Enhance the effectiveness of Client Service Units
less expensive. Taxpayers will be provided with a variety of innovative ways of interacting
with the Authority. The Authority will enhance the level of tax knowledge of both taxpayers High Level Activities
and staff through the development of a unified system for communicating tax information.
2.1.1.1 Review existing Client Service Unit structures
OBJECTIVE 2.1.1.2 Identify and train Staff
2.1.1.3 Determine Staffing requirements
2.1.1.4 Strengthen the coordination between CPA and Client Services Units
2.1.1.5 Review/ Establish service standards
2.1 Improve client service delivery
2.2 Enhance GRA Corporate Image

Initiative 2.1.2 Develop and implement Client Relationship
Management system
2.3 Enhance stakeholder level of tax knowledge
2.4 Leverage technology to enhance service delivery
2.1.2.1 Develop and implement a client relationship management strategy
Initiative 2.1.3 Develop a structured Communication System
Review the existing communication system for external and internal stake-
2.1.3.1
holders
2.1.3.2 Review GRA stakeholder engagement strategy
Implement the Communication Policy for stakeholders
2.1.3.3
(e.g. media training - interviews)
2.1.3.4 Develop feedback mechanism for GRA
2.1.3.5 Implement an effective organisation-wide telephony System (i.e. GOTA system)
2.1.3.6 Deploy Mobile Telephony System for GRA Staff
Initiative 2.1.4 Establish One Stop Customer Service Centres
Develop a Concept Paper for the establishment of Customer Service Centers

2.1.4.1
(including FITAB)
2.1.4.2 Develop a Concept Paper for Mobile Customer Service Centers
2.1.4.3 Implement the provisions in the Concept paper
OBJECTIVE 2.2 Initiative 2.3.3 Conduct Demographic survey of taxpayers

(Spread and behaviour of taxpayers across different
ENHANCE GRA CORPORATE IMAGE sectors and incomes)

Initiative 2.2.1 Establish and promote the GRA brand
2.3.3.1 Develop, administer and analyse questionnaires
Develop targeted tax education programmes based on demographic
2.3.3.2
information
2.2.1.1 Develop a strategy for the GRA Brand
2.2.1.2 Prepare a schedule for the branding activities Initiative 2.3.4 Complete GRA Tax Laws Review
2.2.1.3 Develop and deliver program for stakeholder sensitisation on the new brand
Initiative 2.2.2 Develop Corporate Social Responsibility programme
2.3.4.1 Complete the Income Tax Bill and the Revenue Administration Bill
High Level Activities 2.3.4.2 Codify the tax laws
Develop Regulations for the Tax Laws (develop and support the passage
2.2.2.1 Develop Policy for Corporate Social Responsibility 2.3.4.3
of subsidiary legislation for the parent enactments)
Develop a long term Corporate Social Responsibility strategy which reflects 2.3.4.4 Develop, print leaflets / information materials on VAT & Excise Acts
2.2.2.2
values of GRA
OBJECTIVE 2.4
OBJECTIVE 2.3
LEVERAGE TECHNOLOGY TO ENHANCE
ENHANCE STAKEHOLDER LEVEL OF SERVICE DELIVERY
TAX KNOWLEDGE
Initiative 2.4.1 Improve GRA website
Initiative 2.3.1 Develop abridged versions of tax Laws
2.4.1.1 Redesign / Update GRA website)
2.3.1.1 Initiate process for the development of abridged versions of the tax laws 2.4.1.2 Establish processes and responsibilities for maintaining the GRA website
2.3.1.2 Print and distribute abridged tax laws 2.4.1.3 Publicise website and sensitize stakeholders
2.3.1.3 Sensitise stakeholders on abridged tax laws
Initiative 2.4.2 Develop and Implement Bulk SMS Messaging
Initiative 2.3.2 Develop Public Notices for tax education for Communication
2.3.2.1 Review / Develop Public Notices (PNs) 2.4.2.1 Review current Bulk Messaging Systems (GCMS / tripsTM / Other)
2.3.2.2 Print and distribute Public Notices 2.4.2.2 Select and Train Staff
2.3.2.3 Publish Practice Notes and catalogue Private Rulings 2.4.2.3 Deploy Bulk SMS Messaging System
Initiative 2.4.3 Implement online client services (e-registration, e-filing,

e-payment, e.g. mobile phone payments)
2.4.3.1 Sensitise and educate stakeholders

Pilot full uptake of e-filing for Large Taxpayer Office leading to
2.4.3.2
compulsory e-filing for LTO
Develop programmes to extend the uptake of e-registration to
2.4.3.3
Medium Taxpayers
Initiative 2.4.4 Develop organization-wide Intranet
2.4.4.1 Design the GRA Intranet

2.4.4.2 Pilot and roll-out intranet
2.4.4.3 Train staff on the use of intranet
Initiative 2.4.5 Extend GCMS coverage to all Customs Collections

and Stations
2.4.5.1 Engage GCNet to work out modalities for deployment

2.4.5.2 GCNet to migrate re-engineered processes onto the GCMS
2.4.5.3 Carry out nationwide sensitization for all officers / stakeholders
2.4.5.4 Develop concept paper for 24/7 Customs Operations at entry points
GOAL 3: COMPLIANCE WITH STATUTORY OBJECTIVE 3.1

NON - REVENUE OBLIGATIONS IMPROVE TRADE FACILITATION AND INVESTMENT
The Authority has non-revenue obligations which relate to trade facilitation, regional integ- Initiative 3.1.1 Simplify and harmonise Customs processes and procedures
ration and preventive services. This goal will focus on improving staff awareness of regional in compliance with the WCO Revised Kyoto Convention
and international treaties and conventions to facilitate implementation. Additional targets
include reduction in the time taken to process customs declarations, enhanced preventive High Level Activities
services and effective discharge of Agency duties.
3.1.1.1 Undertake Gap analysis of the Revised Kyoto Convention (RKC)
OBJECTIVES 3.1.1.2
Identify and re-engineer all manual processes and working documents
(Business Process Re-engineering)
3.1.1.3 Review legal framework
3.1.1.4 Update GCMS to reflect re-engineered processes
3.1 Improve trade facilitation and investment 3.1.1.5 Formally adopt RKC
3.2 Enhance preventive operations 3.1.1.6 Carry out nationwide sensitisation for all officers and stakeholders
3.3 Identify Regional and International Agreements, Treaties & Conventions 3.1.1.7 Complete the revision of the Customs Codes of Instruction
3.1.1.8 Publish the finalised Codes of Instruction
3.4 Improve on Staff awareness and implementation of Regional and
3.1.1.9 Sensitise staff and distribute the Codes of Instruction
International Agreements, Treaties and Conventions
Initiative 3.1.2 Enforce the requirement for the direct submission of
3.5 Adopt a National Single Window concept
manifest from the Shipmaster/Agent to Customs
3.1.2.1 Evaluate and review guidelines for the submission of electronic manifest
3.1.2.2 Sensitise staff & stakeholders
Make Commissioner-Generals order to enforce direct submission from
3.1.2.3
foreign Shipmasters and Agents compulsory
Initiative 3.1.3 Enhance collaboration with Governmental

Agencies on the need to facilitate the timely issuance of
Permits, Licenses and Certificates
High Level Activity
3.1.3.1 Improve linkages and communications with identified Agencies

Initiative 3.1.4 Establish an Authorised Economic Operators 3.2.3.3 Equip the Canine Unit
(AEO) Programme 3.2.3.4 Provide veterinary services for the Canine Unit

3.2.3.5 Allocate and train staff
Develop dog partnerships and on-the-job training programs for
3.2.3.6
Develop guidelines for the selection of businesses as Authorized each dog and its handler
3.1.4.1
Economic Operators
3.1.4.2 Establish standard Operating Procedures for all AEOs
Initiative 3.2.4 Establish close intelligence and investigation
communication linkages
3.1.4.3 Develop standards for registration and de-registration of AEOs
3.1.4.4 Publish a list of all AEOs High Level Activities
Develop a rigorous monitoring and control mechanism to ensure compliance
3.1.4.5
with the stated requirement 3.2.4.1 Formalise links with the Intelligence and Investigation Unit
3.1.4.6 Organise sensitisation for stakeholders 3.2.4.2 Sensitise stakeholders
3.1.4.7 Deploy AEO 3.2.4.3 Develop joint activity plans
3.2.4.4 Train teams
OBJECTIVE 3.2 Initiative 3.2.5 Establish Integrated Border Management Teams
ENHANCE PREVENTIVE OPERATIONS High Level Activity
Initiative 3.2.1 Improve the capability of Preventive Operations 3.2.5.1 Identify required stakeholders and formalise linkages

OBJECTIVE 3.3
3.2.1.1 Review the Preventive Departmental organogram
3.2.1.2 Undertake staffing requirement Gap Analysis IDENTIFY REGIONAL AND INTERNATIONAL
3.2.1.3 Develop training program and train staff of the Department AGREEMENTS, TREATIES & CONVENTIONS
3.2.1.4 Equip the Department APPROPRIATE FOR GHANA FOR ADOPTION
Initiative 3.2.2 Establish a Marine Unit Initiative 3.3.1 Undertake a gap analysis of current compliance and required
compliance to qualify for formal signature and adoption
High Level Activity
3.2.2.1 Identify functional needs & equipment
3.2.2.2 Set up and equip the Marine Unit 3.3.1.1 Develop an adoption program of identified Agreements, Treaties & Conventions
3.2.2.3 Provide boat handling / storage facilities
3.2.2.4 Allocate and train staff
OBJECTIVE 3.4
Initiative 3.2.3 Establish a detector Canine Unit
IMPROVE ON STAFF AWARENESS AND
High Level Activities IMPLEMENTATION OF REGIONAL AND
INTERNATIONAL AGREEMENTS, TREATIES
3.2.3.1 Identify functional needs & equipment
AND CONVENTIONS
3.2.3.2 Identify site(s) and construct kennels and care facilities
Initiative 3.4.1 Strengthen the implementation processes to co-ordinate

and ensure smooth operationalisation of various Treaties,
Conventions and Agreements
3.4.1.1 Formalise links with the Intelligence and Investigation Unit

3.4.1.2 Sensitise stakeholders
OBJECTIVE 3.5
ADOPT NATIONAL SINGLE WINDOW CONCEPT
Initiative 3.5.1 Develop & Implement National Single Window in accordance
with WTO, WCO and UN guidelines
3.5.1.1 Obtain government buy-in and mandate

Determine which stakeholders should be involved in the project & agree
3.5.1.2
project lead authority
3.5.1.3 Establish and empower Single Window (SW) Steering Committee
3.5.1.4 Develop & formalise Public Private Partnership (PPP)
3.5.1.5 Review and Adopt United Nations SW Compendium Guidance
3.5.1.6 Research, Design and Undertake Project Assessment
3.5.1.7 Determine project requirements, deliverables and timeframes
3.5.1.8 Develop implementation plan
GOAL 4: TRANSPARENT ENVIRONMENT TO ENHANCE OBJECTIVE 4.1

VOLUNTARY TAX COMPLIANCE DEVELOP AND IMPLEMENT A COMPLIANCE
MANAGEMENT STRATEGY
The primary goal of the Authority is to ensure compliance with tax and Customs obligations,
that taxpayers pay the right taxes and duties on time and meet the obligations set out in the Initiative 4.1.1 Develop Compliance Management Strategy
revenue laws. Improvements will be made to administrative systems and processes in order
to reduce the compliance burden, as taxpayers will respond positively to simple and High Level Activities
harmonised procedures.
Determine appropriate Compliance Management model and required
4.1.1.1
This goal will see to the development of a central repository for integrated data from multiple GRA structure to maximise Compliance Management effectiveness
third party databases to be used for data analysis and reporting. A system for exchange of 4.1.1.2 Improve cross organisation Planning, Supervision and Control
information and assistance to District Assemblies will also be developed. 4.1.1.3 Implement, monitor and evaluate the Compliance Strategy
Improve corporate understanding of the theoretical and practical aspects
OBJECTIVES 4.1.1.4
of the philosophy
Initiative 4.1.2 Strengthen risk management function
4.1
Develop and Implement a Compliance Management Strategy
4.2 Improve ease of doing business with GRA 4.1.2.1 Enhance risk-based compliance selectivity modules
Develop a risk selectivity module based on country of origin, commodity,
4.3 Automate and integrate operational Systems 4.1.2.2
importer and declarant
4.1.2.3 Develop risk selectivity criteria
4.1.2.4 Organise sensitisation for stakeholders- Importers, Declarants etc
4.1.2.5 Develop Risk Management Manuals and Guides
4.1.2.6 Build capacity in Risk Management
Initiative 4.1.3 Establish a robust Intelligence & Investigation function

and capability
Restructure organogram of Intelligence and Investigation Unit in line with

4.1.3.1
best efficient practice and with reference to existing consultant option reports
Review role and mandate of the units and ensure responsibility lines are
4.1.3.2 clearly established in dealings with other units such as Risk Management,
Post Clearance Audit , Tax Audit, Internal Affairs and the Preventive Units
Forge formal information communication sharing links with
4.1.3.3
external stakeholders
4.1.3.4 Implement MOUs with identified Agencies
4.1.3.5 Design and deliver a specialist training program
4.1.3.6 Improve the capability of the unit to receive confidential information
4.1.3.7 Improve the informant reward scheme
OBJECTIVE 4.2 4.3.1.1 Evaluate rolled-out offices

4.3.1.2 Complete re-registration of all registered taxpayers
IMPROVE EASE OF DOING BUSINESS WITH GRA 4.3.1.3 Develop a Rollout Completion Plan for tripsTM
Initiative 4.2.1 Implement the Self-Assessment System fully 4.3.1.4 Complete data migration activities for all DTRD offices
4.3.1.5 Sensitise stakeholders on use of the portal
Initiative 4.3.2 Assign taxpayers registered / re-registered at RGD to their
4.2.1.1 Develop and print Record Keeping Manual for STOs respective offices (including DTRD HQ / TEMA CUSTOMS
4.2.1.2 Promote a proper record Keeping culture among the informal sector registrations)
4.2.1.3 Evaluate Self-Assessment Programme Establish a policy for re-assignment and develop guidelines
4.2.1.4 Develop, print and distribute Self-Assessment manuals to staff 4.3.2.1
for implementation
4.2.1.5 Pilot Self-Assessment for companies and some Professionals in selected STOs 4.3.2.2 Assign taxpayers to their respective offices
Initiative 4.2.2 Develop a Self-help Software for taxpayers Initiative 4.3.3 Design and Implement a Data Warehouse System
4.2.2.1 Evaluate the performance of the Tax Helper (PAYE Return software) Develop data requirements for Data Warehouse (tripsTM, GCMS, RGD
Prepare user Business Requirements Specifications (BRS) for the 4.3.3.1 and any other 3rd Party information - the Controller and Accountant
4.2.2.2 General, Budget Division of MOF )
enhanced Tax Returns Preparation Software
Prepare System Requirements Specifications (SRS) for the enhanced 4.3.3.2 Design, develop and deploy Data Warehouse (DW)
4.2.2.3
Tax Returns Preparation software Sensitise stakeholders and train users on Business Intelligence (BI) and
4.3.3.3
4.2.2.4 Develop software for preparation of tax returns Data Warehouse
4.2.2.5 Establish process and staff requirements for help desk and customer service
4.2.2.6 Sensitise stakeholders on use of software
4.2.2.7 Evaluate the impact of software
Initiative 4.2.3 Review the Segmentation Policy and its Implementation
4.2.3.1 Evaluate the current Segmentation policy

4.2.3.2 Implement the recommendations of the Evaluation report
OBJECTIVE 4.3
AUTOMATE AND INTEGRATE OPERATIONAL SYSTEMS
Initiative 4.3.1 Deploy tripsTM to all DTRD Offices

GOAL 5: A PROFESSIONAL AND OBJECTIVE 5.1

CREDIBLE ORGANISATION STRENGTHEN TRAINING CAPACITY IN GRA
Initiative 5.1.1 Establish GRA Training Institute
A learning organisation acquires knowledge and innovates to survive and thrive in a rapidly
changing environment. Learning organisations create a culture that encourages and
supports continuous employee learning, critical thinking and risk taking with new ideas.
5.1.1.1 Develop a concept paper for the Training Institute
The main objectives under this goal are to transform GRA into a learning organisation and
provide an enabling environment for the effective management of human resources while 5.1.1.2 Locate and secure land for Training Institute
strengthening management controls that ensure good governance, integrity and accountability. 5.1.1.3 Develop and approve architectural designs
5.1.1.4 Obtain relevant licenses and permits
There is the need to continually develop and retain critical skills to improve on the level of
professionalism and knowledge as envisioned by the Authority. A substantial portion of the Initiative 5.1.2 Upgrade Customs Academy at Kpetoe
skill set required by staff will come from on-the-job training, coaching and mentoring.
OBJECTIVES
5.1.2.1 Build four modern lecture halls and an administrative complex
5.1.2.2 Build two residential blocks for staff and lecturers
5.1.2.3 Build male and female hostels for trainees
5.1 Strengthen training capacity in GRA 5.1.2.4 Establish Customs Commodity Museum for Training Purposes
5.2 Provide an enabling environment for the effective management of
Initiative 5.1.3 Establish GRA IT Training Academy
human resources
5.3 Improve organisational efficiency and effectiveness
5.4 Develop and implement a Business Continuity Strategy 5.1.3.1 Secure Land for the construction of an IT Training Academy
5.1.3.2 Develop and approve architectural designs
5.5 Strengthen management controls that will ensure good governance,
5.1.3.3 Obtain relevant licenses and permits
integrity and accountability 5.1.3.4 Procure contractor
5.6 Automate Support Services functions 5.1.3.5 Construct Academy
5.1.3.6 Commission Academy
5.7 Institutionalise Change Management within GRA
Initiative 5.1.4 Implement GRA Training and Development Strategy
Obtain Management & Board approval for Training & Development

5.1.4.1
Policy, Strategy & Evaluation documents
Establish systems to facilitate knowledge sharing throughout the
5.1.4.2
organisation
5.1.4.3 Develop GRA learning Maps
5.1.4.4 Develop and implement a career development plan
OBJECTIVE 5.2 Initiative 5.2.6 Develop and implement comprehensive Scheme of Service
(SoS)
PROVIDE AN ENABLING ENVIRONMENT FOR THE
EFFECTIVE MANAGEMENT OF HUMAN RESOURCES High Level Activities
Initiative 5.2.1 Restructure the Human Resource Department 5.2.6.1 Complete the development of the Scheme of Service
5.2.6.2 Develop an implementation plan
High Level Activity 5.2.6.3 Sensitise staff and implement the Scheme of Service
5.2.1.1 Review the Proposal for the restructuring of HR Department Initiative 5.2.7 Develop modern physical infrastructure and work environment
5.2.1.2 Implement the Recommendations
Initiative 5.2.2 Develop and implement HR policies and procedures
5.2.7.1 Complete construction of 10 model offices in the regions
High Level Activities 5.2.7.2 Upgrade selected GRA owned offices
5.2.7.3 Provide a modern physical structure for stores
5.2.2.1 Review and collate existing policies
5.2.7.4 Provide modern equipment for functional areas
5.2.2.2 Print policies
5.2.7.5 Locate site and design GRA Headquarters
5.2.2.3 Sensitise staff on policies
5.2.7.6 Provide a modernized physical structure for Stores
Initiative 5.2.3 Develop and implement a Succession Management System
Initiative 5.2.8 Determine Concept of Regional Offices
5.2.3.1 Develop policies for identification, mentoring and training
5.2.3.2 Institute a Leadership Programme
5.2.8.1 Develop policies for identification, mentoring and training
Initiative 5.2.4 Conduct Human Resources Planning
5.2.8.2 Design a model of the GRA Regional Office
Initiative 5.2.9 Improve work environment at the Border posts/ Checkpoints
5.2.4.1 Conduct Human Resource analysis to identify gaps
5.2.4.2 Develop an action plan
5.2.4.3 Implement the action plan 5.2.9.1 Conduct gap analysis on the requirements of the Border posts/ Checkpoints
5.2.4.4 Train and re-assign staff 5.2.9.2 Upgrade conditions at the Border posts/ Checkpoints
5.2.4.5 Monitor and evaluate plan
Initiative 5.2.5 Implement Performance Management System (PMS)

OBJECTIVE 5.3
IMPROVE ORGANISATIONAL EFFICIENCY
5.2.5.1 Develop PMS structure AND EFFECTIVENESS
5.2.5.2 Organise training for management staff on the PMS
Initiative 5.3.1 Review the organisational structure to improve efficiency
5.2.5.3 Pilot the PMS on management staff and operational effectiveness
5.2.5.4 Roll out the PMS in phases
Institutionalize the Balanced Scorecard Model for Performance High Level Activities
5.2.5.5
Management Measurement in GRA
5.3.1.1 Align organisational structure to meet best practice standards Initiative 5.4.3 Enhance Employee Well-being Programme within GRA
5.3.1.2 Review the existing structure to rectify gaps and overlaps
5.4.3.1 Develop the Employee Well-being programme
5.3.1.3 Define and document the functions for each Division, Department and Unit
5.4.3.2 Implement the Employee Well-being programme
5.3.1.4 Define and document the roles and responsibilities for each position
Define and document the standardised policies, processes and procedures
5.3.1.5
(SOPs) for the Departments and Units OBJECTIVE 5.5
Initiative 5.3.2 Develop and implement a Quality Assurance
Management Strategy STRENGTHEN MANAGEMENT CONTROLS THAT
WILL ENSURE GOOD GOVERNANCE, INTEGRITY
High Level Activities AND ACCOUNTABILITY
5.3.2.1 Develop and implement a Quality Assurance Management policy Initiative 5.5.1 Improve governance and integrity
5.3.2.2 Enforce internal control mechanisms
Initiative 5.3.3 Establish a Quality Management System
in line with ISO standards 5.5.1.1 Conduct integrity diagnostic study
5.5.1.2 Develop and implement a GRA Integrity strategy
High Level Activities 5.5.1.3 Streamline GRA governance arrangements and policies in line with the strategy
5.3.3.1 Determine ISO standards to be adopted 5.5.1.4 Sensitise staff on the Integrity Strategy
5.3.3.2 Determine the structures and systems required for ISO certification
5.3.3.3
Liaise with external accrediting Agencies on implementation of the
selected standards
OBJECTIVE 5.6
5.3.3.4 Develop an implementation plan AUTOMATE SUPPORT SERVICES FUNCTIONS
5.3.3.5 Commence the process for certification
Initiative 5.6.1 Adopt integrated solutions for HR and Payroll
OBJECTIVE 5.4 5.6.1.1 Develop a functional requirements document

5.6.1.2 Customise integrated system
DEVELOP AND IMPLEMENT A 5.6.1.3 Train staff and pilot integrated system
BUSINESS CONTINUITY STRATEGY
Initiative 5.6.2 Adopt integrated solutions for Finance,
Initiative 5.4.1 Develop a comprehensive Disaster Recovery Plan Procurement and Stores
5.4.1.1 Determine the level of risk
5.6.2.1 Develop functional and system specifications for the integrated system
5.4.1.2 Develop recovery procedures
5.6.2.2 Test and deploy integrated system
5.4.1.3 Communicate procedures to staff
Initiative 5.6.3 Develop a Transport Management System
Initiative 5.4.2 Implement a comprehensive Records Management System
5.6.3.1 Develop and implement comprehensive transport policy
5.4.2.1 Develop a Records Management Policy and Classification system
5.6.3.2 Develop and implement transport training program for drivers
5.4.2.2 Pilot the new Classification system
5.6.3.3 Develop distribute transport manuals to staff
5.4.2.3 Roll out the Classification system
5.4.2.4 Deploy an electronic Records Management System
Initiative 5.6.4 Adopt a Case Management System for Internal Affairs 5.7.3.2 Develop project management manual for staff
5.7.3.3 Build capacity of staff in project management
5.6.4.1 Develop Case Management functional requirements
5.6.4.2 Design system and acquire appropriate software Initiative 5.7.4 Enhance internal Client Care Programmes
5.6.4.3 Prepare user manuals and deploy system
Initiative 5.6.5 Automate the GRA Stores & Inventory Control function
5.7.4.1 Institute team building programmes
5.6.5.1 Develop functional requirements for the Inventory Control function
5.7.4.2 Institute continuous in-service training on client care for all staff
5.6.5.2 Design system and acquire appropriate software
5.7.4.3 Develop orientation courses for new staff on client care delivery
Initiative 5.6.6 Automate the GRA Fleet Management function
5.6.6.1 Develop functional requirements for the Fleet Management function

5.6.6.2 Design system and acquire appropriate software
OBJECTIVE 5.7
INSTITUTIONALISE CHANGE MANAGEMENT
WITHIN GRA
Initiative 5.7.1 Review Change Management Strategy
5.7.1.1 Implement the changes in Change Management Strategy

5.7.1.2 Conduct Change Management sessions for staff
5.7.1.3 Build the capacity of the Change Management team
Initiative 5.7.2 Establish a Monitoring and Evaluation mechanism for the

GRA Strategic Plan
5.7.2.1 Strengthen the monitoring and evaluation governance structure

5.7.2.2 Build capacity of Monitoring and Evaluation Unit
5.7.2.3 Review the Strategic Plan
Initiative 5.7.3 Institutionalise Strategic Planning and Programme Delivery

5.7.3.1 Sensitise staff and distribute copies of the 2015 – 2017 Strategic Plan
5.1 Introduction
The National Development Policy Framework guides Ministries, Departments and Agencies
in the development of their Monitoring and Evaluation Plans. This ensures that the policy
framework is effectively linked to the Budget and implemented in accordance with Sections
1, 10 and 11 of the National Development Planning (System) Act 1994, (Act 480). Monito-
ring and evaluation of this Strategic Plan will be undertaken in line with the guidelines in the
National Framework.
Monitoring and evaluation is geared towards identifying and measuring the gains made from
specific instituted programmes and projects. The tools that will be used for monitoring and
evaluation are annual Operational Plans, strategic measures that measure performance of
the Strategic Objectives and the Performance Indicators that measure the nature and scope
of operations, effectiveness of operations and efficiency of operations.
A Monitoring and Evaluation application will be used for capturing and analysing data on the
progress of implementation. This will be the single system for reporting the implementation
status of the Plan.
Part 5: 5.2 For this Point Headline / copy missing???

MONITORING, EVALUATION Its mentions in the content, but there is no copy in the
original manuscript
AND REPORTING
76
REF STRATEGIC OBJECTIVE STRATEGIC STRATEGIC PERFORMANCE MEANS OF BASELINE TARGET

GOAL CODE OBJECTIVES MEASURES INDICATORS VERIFICATION YEAR 2014
1.1 Widen Number of No. of new List of Registered 5% increase in the

the tax net registered tax taxpayers registered Taxpayers number of taxpayers
payers to Total No. of (Master List) per year
taxpayers ratio
1.2 Maximize Growth in A). Tax Revenue to A). Revenue A). 16.1 % of GDP A). Tax Revenue non-
tax revenue revenue GDP Ratio (non-oil, performance Oil GDP growth rate of
nominal) report 0.7 percentage points
per annum
B). % growth in tax B). Revenue B). 27.8% ave- B). 80% growth in
revenue performance rage growth for nominal tax revenue
GOAL 1 - report 2010 - 2014 by 2017
OPTIMAL
1.3 Minimise Growth in % growth in tax Monthly 27.8% average 80% growth in
GRA 2nd Strategic Plan 2015 - 2017
REVENUE
revenue leakage revenue revenue Performance growth for 2010 nominal tax revenue
1.0 COLLECTION reports - 2014 by 2017
IN A COST
1.4 Efficient use of Administrative Cost Administrative Cost Revenue and 2.87 % of Total 2.2% of total
EFFECTIVE
administrative of collection of collection to Total expenditure Revenue revenue by 2017
MANNER resources Revenue ratio reports
1.5 Strengthen Number of Agencies Level of Monthly 50 agencies 2% increase per

access to third with which GRA collaboration Performance annum in number
party informa- exchanges routine reports of agencies that GRA
tion reports exchanges routine
information
1.6 Comply with Increase in capacity Number of Monthly Training Baseline of ECO- 2000 Officers trained
ECOWAS officers trained Reports WAS CET - Nil on Common External
Common Exter- Tariff
nal Tariff

2.1 Improve client Client satisfaction Level of satisfaction Client survey 63.41% 5% increase in
service delivery satisfaction Client Satisfaction by
based on 2014 2017
Client survey
2.2 Enhance GRA Improvement in Level of perception Client survey 63.22% 5% increase in
Corporate Image corporate image (%) satisfaction respondents satisfac-
based on 2014 tion by 2017
Client survey
2.3 Enhance the level Client knowledge of A). Rate of errors on A). Report on 68.82% level Reduction in errors
GOAL 2 - of tax knowledge tax compliance Returns filed Return Filing errors of stakeholder on Returns filed by 5%
RESPONSIVE of stakeholders knowledge based by 2017
2.0 B). Rate of late and B). Report on on 2014
CLIENT non-payments payments Client survey
SERVICES
2.4 Leverage Computerized/ Level of Status report on A). Website A). Website upgraded
technology to automated business implementation development of in place
enhance service processes of automation modules B). Intranet in place
delivery and running
B). Nil C). 10% increase per

annum of taxpayers
using only e-filing and
e-registration
77
78

3.1 Improve Trade Clearance time No of days/ hours Time-release study Air cargo – 24 hrs. Average Clearance
Facilitation and of clearance Sea cargo – 72 hrs time to be reduced
Investment by 8% by 2017
3.2 Enhance Arrests or Total no. of arrests Arrests or 112 8% decrease in ar-
Preventive Seizures or seizures to total Seizures reports rests and seizures per
Operations no. of clearance annum
3.3 Identify Regional Register of Register of Agree- Register of Agree- Nil Document all
GOAL 3- and Internatio- Agreements, ments, treaties and ments ,treaties and Agreements, Treaties
nal Agreements, treaties and conventions made conventions and Conventions
COMPLIANCE
Treaties and Con- conventions available

WITH ventions appro-
3.0 STATUTORY priate for Ghana
NON- for adoption
REVENUE 3.4 Improve on staff Staff awareness Level of Staff survey report 50% increase in
OBLIGATIONS awareness and awareness (%) staff awareness levels
implementation by 2017
of Regional and
International
Agreements,
Treaties and
Conventions
3.5 Adopt National Completion Level of Status report Nil 50% of single Win-
Single Window of Single Window implementation dow platform deve-
concept platform loped

4.1 Develop and A). Return Filing A). Number of filing A). Revenue and A). 4% increase in
implement a compliance by on due-dates to Returns filing rate of Returns filing
Compliance tax type total number of reports per annum
Management registered
Strategy taxpayers ratio B). 4% increase in
GOAL 4-
rate of payments per
TRANSPA- B). Payment B). Taxes paid B). Revenue and annum
RENT ENVI- compliance by voluntarily to total Returns filing
tax type taxes payable ratio reports
RONMENT
4.0
TO ENHANCE 4.2 Improve ease Return Filing Proportion of Monthly reports 4% increase in rate of
VOLUNTARY of doing business compliance by taxpayers filing on Returns filing on due
TAX COMPLI- with GRA tax type due date to total date
number of registe-
ANCE red taxpayers
4.3 Automate tripsTM Level of tripsTM tripsTM 12 out of 67 Total deployment of
and integrate implementation implementation Status report Offices deployed all modules of tripsTM
operational by 2017
systems
79
80

5.1 Strengthen A). Number of Number of Status report 10% increase in

training Officers trained Officers trained number of Officers
capacity in trained per year
GRA B). Number of
training hours per
Officer per year
5.2 Provide an A). Completion A). Level of A). Status report A). Expansion
enabling of physical completion of training infrastruc-
environment infrastructure ture space (m2) by
for the effective 5% per annum
GOAL 5 - management B). Implementation B). Level of B). Status report
A PROFES- of human of HR Strategies implementation

B). Publication of
resources
SIONAL AND Training Calendar by
5.0 beginning of the year
CREDIBLE
ORGANISA-
TION 5.3 Improve A). Implementation A). Level of A). Status report A). Existing A). 100%
organizational of the reviewed implementation organizational implementation
efficiency and organizational structure by end of 2015
effectiveness structure
B). Implementation B). Level of B). Status report B). BCP Strategy B). 70% automation
of Business implementation document of SSD
Continuity Strategy completed
C). 100% implemen-
tation by end
of 2017

5.4 Develop and Implementation of Level of Status report BCP Strategy 100% implementati-
implement a disaster recovery implementation document com- on by end of 2017
Business pleted
continuity
strategy Implementation of 100% implementati-
a records manage- on by end of 2017
ment system
5.5 Strengthen A). Implementation Level of Status report Nil A). Quality assurance
Management of quality assu- implementation management strategy
controls that rance management implemented
GOAL 5 - will ensure strategy by 2016
good governance,
A PROFES- B). Completion B). Level of B). Status report B). 30% B). Customs Code of
integrity and
SIONAL AND of Customs Code completion completion Instruction Comple-
accountability
5.0 of Instruction ted by 2015
CREDIBLE
ORGANISA-
TION 5.6 Automate Completion Level Status report 80% of Support
Support Services of Support Services of completion Services systems
functions systems deployed
5.7 Institutionalize A). Acceptance A). Level of A). Employee A). Change Manage-
Change of change acceptance survey ment programmes to
Management cover 33% of staff per
within GRA B). Implementation B). Level of B). Status report annum
of Monitoring implementation
and Evaluation B). Establishment of
structure M & E structure by
end of 2015
81
6.1 Introduction
Governance helps to steer programmes towards successful delivery through establishing
effective Programme Management structures. Management maintains control by using the
structure to monitor and direct progress, identify and reduce risks and respond to changes.
An overview of the Governance Structure is shown in Figure 7 overleaf and consists of the
following:
• Public Financial Management (PFM) Steering Committee

• GRA Board
• GRA Management Steering Committee
• GRA Implementation Committees
• Project Management Committees
Figure 7: GRA Programme Governance Structure
Part 6:
Public Financial Management
GOVERNANCE STRUCTURE (PFM) Steering Committee
GRA Board
OFFICE
GRA Management Steering
Committee
PROGRAMM
MODERNISATION
DTRD Projects Customs Projects Support Services Corporate
Implementation Implementation Projects Projects
Committee Committee Implementation Implementation
Committee Committee
Project Project Project Project

Teams Teams Teams Teams
6.1.1 PFM Steering Committee
The PFM Steering Committee has the responsibility of providing sponsorship and general
strategic direction to the GRA and GIFMIS modernisation programmes. It is chaired by the
Deputy Minister of Finance, with its membership drawn from both Government Agencies
and the private sector to ensure that the interests of all stakeholders are taken into account.
6.1.2 GRA Board
The GRA Board provides strategic direction for the Plan. The varied expertise of members is
brought to bear in providing this direction.
6.1.3 GRA Management Steering Committee
This Committee is chaired by the Commissioner-General and is responsible for the

implementation of the Plan. Specific responsibilities are to provide policy guidance for
the implementation of all the projects within the Modernisation Plan, prioritise initiatives
and make recommendations to the Board for resource allocation.
6.1.4 Project Implementation Committee
The Project Implementation Committee is responsible for management and execution of

projects. They comprise the Project Owners and Project Managers and would be expected to
produce the Project Documentation.
6.1.5 Project Teams
Project Teams headed by the Project Managers are responsible for the day-to-day delivery
of the projects. The role of the Team is to plan, budget and implement the activities of the
project they are working on according to agreed specifications and deadlines. They are to
document and ensure successful completion of the projects.
6.2 Governance Structure

The Governance Structure adopted by the Authority follows standard practices on gover-
nance whilst aligned closely to existing operational structures. The adopted structure has
proven to be more practical for multiple projects and allows the projects to be better aligned
with operational activities.
7.1 Introduction
An effective change management strategy hinges on a comprehensive communication
programme. A regular and effective communications programme minimises uncertainty,
anxiety and any adverse effects on the operations of the Authority.
A well-communicated change management strategy will sustain the benefits of the transforma-
tion, gain commitment for the change and support the process of delivering the Strategic Plan.
Change management revolves around a myriad of factors. The factors include a good change
network, a communications programme, training and performance support backed by
well-defined procedures and guidelines.
The following diagram illustrates the synergies between these factors.
Part 7: Figure 8: Change Management Interaction Model
CHANGE MANAGEMENT
AND COMMUNICATION • All Hands Meeting
• E-Mail
• Instructor-led
(Classroom)
• Briefings • Instructor-led
• Website (Virtual)
• List Service • Web-Based
• FAQs • Specialised
Training &
• Fact Sheets Training
Communications Performance
Support
Change Network Other Support
• Manuals
• Procedures
• Peers • Swat-Teams
• Team Leaders • Expert
• Change Agents Coaching
7.2 Change Management 7.3 Communication

Change management is an essential component of successful reforms. In order for the Reform processes succeed if there is buy-in from all stakeholders. The implementation of an
Authority to achieve the strategic goals and deliver the related benefits, stakeholders need to effective communications programme will ensure that anticipated changes are clearly com-
be ready, willing and able to adopt new behaviours and work practices. An effective change municated to all stakeholders.
management strategy guides and supports stakeholders through the process of change. This
ensures that the necessary commitment is built towards the new ways of working. The Authority will utilise multiple channels and various media platforms to engage
stakeholders in an effort to reinforce new operating models and expected behaviours.
The Change Management Approach adopted by the Authority incorporated a series of
activities designed to define change challenges, develop initiatives to manage these change Meet-the-Press series, staff durbars, newsletters and the continued use of stakeholder
challenges and put in place mechanisms to monitor effectiveness. The Authority has put in engagement will be leveraged to share information, help prepare individuals for planned
place a system of Change Agents and Change Champions in all offices to share information, changes, create understanding about new operating model concepts and build acceptance
solicit support and participate in various initiatives. A key element of the Change Manage- and ownership among stakeholders.
ment Approach has been to build commitment towards attaining the strategic outcomes of
the Plan. A review of the current Change Management Strategy will incorporate appropriate The consistent messages, the constant interactions and the commitment of stakeholders will
interventions that will foster the right attitudes, leadership and a new sense of identity. increase collaboration and cooperation in making the needed changes across the Authority.
The Change Commitment Curve below graphically depicts the emotional response stages
most stakeholders go through during the life cycle of an intervention to enable them
successfully embrace the change or new capability.
Sponsors Change Agents All Staff

Commitment to change
▼
Commitment
▼
Acceptance
▼
▼ Time
Understanding
Awareness
▼
Stakeholders know that Stakeholders can Stakeholders have a positive Stakeholders will champion the changes
changes is imminent. explains the impact attitude toward the change associated with the change to their peers
They do know yet what of the change on and what will personally affect and will do everything in their power to
will be the benefits them and on their them. They are prepared and make it work and deliver the expected
coming from the change. organisation. willing to give a try. benefits in their organisation.
Figure 9: The Change Commitment Curve
Organisational culture encapsulates what the organisation stands for and how things are
done. A review of the current Change Management Strategy will incorporate appropriate
interventions that will foster leadership, the right attitudes and a new sense of identity.
The Ghana Revenue Authority’s 2nd Strategic Plan will continue to prioritise programmes
and initiatives that will strengthen the tax administration system and improve
revenue mobilisation.
Specific expected benefits include:
Additional revenue for development
Highly motivated staff who exhibit professionalism
Part 8:
EXPECTED BENEFITS Enhanced public confidence in the Authority
Improved ease of doing business
Improved international image for trade

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GRA 2nd Strategic Plan 2015 - 2017 GRA 2nd Strategic Plan 2015 - 2017 3

Vision, Mission and Core Values

Integrity: To be fair and honest

Fairness: To provide consistent and standardised service

Teamwork: To work together to achieve our goals

Professionalism: To apply the requisite knowledge, skills and abilities to meet

1.1 BACKGROUND 15 PART 7: CHANGE MANAGEMENT AND COMMUNICATION 86

4.1 INTRODUCTION 29 TABLES

BRS Business Requirement Specifications M&E Monitoring & Evaluation

CET Common External Tariffs MDP Management Development Programme

COCBOD Ghana Cocoa Board MOU Memorandum of Understanding

CPA Corporate and Public Affairs MTO Medium Taxpayers Office

DANIDA Development Cooperation of Denmark NDPF National Development Policy Framework

DT Domestic Tax NHIL National Health Insurance Levy

GDP Gross Domestic Product RGD Registrar General’s Department

GIS Geographical Information System SMCD Supreme Military Council Decree

GmbH SP Strategic Plan

GOTA Global Open Trunking Architecture SOS Scheme of Service

GRA Ghana Revenue Authority SRS Systems Requirements Specifications

HNWI High Net Worth Individual TOR Terms of Reference

HR Human Resource TRIPS Total Revenue Integrated Processing System

HRIS Human Resources Information System TTP Total Tax Person

ISO International Organisation for Standardisation VAT Value Added Tax

BY THE MINISTER OF FINANCE MESSAGE FROM THE BOARD CHAIRMAN

Monitoring, Evaluation and Reporting

Change Management and Communication

As part of efforts to improve compliance, the Authority is required to assist taxpayers to

Part 1: Organisational Governance Structure

The day-to-day management of the Authority is the responsibility of the Commissioner-

Figure 1: GRA HEADQUARTERS ORGANISATIONAL STRUCTURE 1.2 Legal Background

Deputy Commissioner Deputy Commissioner Board Secretariat

1.4 Tax Policy Environment

1.5 Relations with External Stakeholders and

2.2 Major Achievements

2.2.2 Integration and Modernisation of Domestic Taxes

2.2.3 Trade Facilitation

2.2.4 Transparency and Accountability 2.3.3 Communication

2.3 Challenges and Lessons Learnt

2.3.1 Monitoring and Evaluation

2.3.2 Project Management

3.2 Macroeconomic Environment

Figure 2: Tax Revenue as a Percentage of GDP 2007 – 2014

4.2 Strategic Goals

a) Optimal Revenue Collection in a Cost Effective Manner

4.3 Strategic Plan Process

The identified risks include:

a) Sophisticated financial schemes used by large businesses to avoid tax

b) The Informal Sector

c) Tax incentives and Exemptions

d) Change in Strategic Direction

4.5 Strategic Priorities

5.4.1 Develop a comprehensive Disaster Recovery Plan X

Implement a comprehensive Records

Initiative 1.1.5 Enhance the use of existing operational systems such

1.1.5.1 Develop data matching criteria

OBJECTIVE 1.2 OBJECTIVE 1.3

High Level Activity High Level Activities

1.2.4.1 Review the legal framework

1.2.5.1 Evaluate tax schemes for the informal sector

High Level Activities High Level Activities

Initiative 1.3.12 Review the audit program for under/over invoicing,

High Level Activities OBJECTIVE 1.4

High Level Activities