• Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 7/18/2013

Ghana - Transfer pricing unit, part of “large taxpayer office” 

July 18: The Ghana Revenue Authority (GRA) is expected to announce the launch of a transfer pricing unit to serve as a special function of the GRA “large taxpayer office.”

Entities with annual turnover exceeding GHS 5 million (approximately U.S. $2.4 million) would be classified as “large taxpayers.”

Tax examiners who identify transfer pricing issues in audits of these large taxpayers would refer the transfer pricing issues to personnel within the transfer pricing unit of the GRA large taxpayer office.


Ghana’s transfer pricing regulations (L.I. 2188) were effective September 2012. Among the provisions in the transfer pricing rules is a measure requiring taxpayers with related-party transactions to comply with certain rules—such as a requirement that the taxpayer file a transfer pricing return with the taxpayer’s annual income tax return.

For more information, contact a tax professional with the KPMG member firm in Ghana:

Emmanuel Asiedu

+23 33 0273 1007

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