These Terms and Conditions set out the rights and obligations of You ("the Taxpayer"), and Us, ("GRA"), in connection with your use of the GRA Online e-Services (ITaPS). By using GRA Online e-Services, you unconditionally accept and agree to be bound by the applicable laws, rules, regulations and instructions relating to the Service, now and as may be amended from time to time.
By signing these terms and conditions of the GRA Online e-Services, you agree to be legally bound by same.
These Terms and Conditions are subject to change from time to time and you will be notified about any changes online. By clicking the "I agree" button to GRA Online e-Services, for these revised clauses at the time of login, you agree to be legally bound by same.
In this agreement, the following words shall have the meanings ascribed to them:
Password Means the secret number chosen by you (or if you do not elect to change it, the initial secret number given to you) that is used to confirm your identity whenever you use the e-Service.
Security Codes means the user identification code (including Secure Access Image and Secure Access Message) with the Password details agreed between you and us that are used to identify you whenever you use the e-Service.
GRA Online e-Services Means the tax services provided by us which enable you to obtain information from us and give instructions to us by computer, mobile telephone, tablet, personal digital assistant or any other device linked to our system by any means (among other things).
GRA Online e-Services is defined as GRA online tax Application and Verification Services, GRA online Tax Preparation and filing Tools and Tax Payment Services.
Activation Code means a One-Time-Password we send you on your Mobile Phone for the use to recover or change Password.
One-Time-Password (OTP) means secret transaction identification number which you enter in order to confirm your identity. It is time-bound and valid for one single transaction.
Eligible Accounts means your accounts with us that you are authorized to access by using Integrated Tax Application Preparation System (ITaPS).
Service Software means any software supplied to you whenever you access the GRA Online e-Services and any other software we supply to you for the purpose of accessing or securing the Service from time to time.
User Guide means the Information Guide, the technical supplement and all taxpayers guides, manuals, help texts or similar documents (whether in hard copy or electronic form) issued by us in relation to the GRA Online e-Services, and includes any modification thereto by it, as may be issued from time to time.
Tax Payment means a tax liability payment you make to us by using GRA Online e-Services.
Profile means the User account created for you on the GRA Online e-Services or ITaPs
Taxpayer means a registered taxpayer of GRA assigned a tax office and who is a registered GRA Online e-Services or ITaPS user.
Tax Consultant means a GRA recognized Tax Consultant or Practitioner (as per the Revenue Administration Act 2016, Act 915)
Tax office means any GRA office in Ghana
Mobile Phone Number means the Taxpayer's registered mobile number with GRA, provided by the Taxpayer during Registration on ITaPS, or through Tax Type registration or in writing (either through any form provided by GRA or otherwise), for the purpose of communication or meeting registration requirements.
References to the masculine gender shall be interpreted to include the feminine and vice- versa. We/Us/Our refers to Ghana Revenue Authority (GRA).
The purpose of these General Terms and Conditions is to regulate the modalities for accessing and operating the Online tax services provided by GRA (GRA Online e-Services), and indicate the means made available to You to enable You to use GRA Online e-Services.
The GRA Online e-Services or ITaPS allows you to access some of our tax services in a format which is easier to view on a computer, mobile phone or tablet.
GRA Online e-Services include the following services:
Annual Tax Return (both Companies, Partnership and Individuals)
Personal Tax Reliefs
Decision Support System for Self-Assessment Estimate
Business Records Manager (Electronic Bookkeeping)
Carry out any other additional service that we may provide in any future update of the GRA Online e-Services or ITaPs.
A higher level of security will be required for some services available, which we will tell you about in this agreement and from time to time.
You must not use the GRA Online e-Services or ITaPs for any other purpose.
Depending on your operating system or your device you may not have access to all of the services provided within GRA Online e-Services or ITaPs.
3. CONTRACTUAL DOCUMENTS
GRA Online e-Services or ITaPs are governed by these general terms and conditions which are known to you as hereby confirmed by you, and which you accept without any reservation. This agreement replaces all earlier terms and conditions relating to the GRA Online e-Services or ITaPs (if any) except where we advise you otherwise. It is also in addition to the terms and conditions that apply to the individual accounts, you may be accessing through the GRA Online e-Services or ITaPS. If there is a conflict between the terms and conditions of this agreement and any other relevant terms and conditions, the terms and conditions governing the GRA Online e-Services or ITaPS shall prevail inasmuch as it concerns the use of the GRA Online e-Services or ITaPS.
4. TAXPAYERS WHICH MAY USE THE GRA ONLINE E-SERVICES or ITaPS
By agreeing to be bound by the terms of this agreement, you agree that the GRA Online e-Services or ITaPS will be available on all eligible taxpayers, whether registered now or registered in the past. The GRA Online e-Services or ITaPS cannot be used for some tax types and we will advise you from time to time as to which tax types are eligible.
GRA Online e-Services or ITaPS are accessible by any natural person, of full age and capacity, whether a taxpayer, associates or consultant accounts (Eligible Accounts) in GRA books ("the Taxpayers").
5. SUBSCRIPTION TO GRA ONLINE E-SERVICES or ITaPS
You must be registered with us to be able to use the GRA Online e-Services or ITaPS.
All taxpayers must register on the GRA Online e-Services or ITaPS.
You may apply for a subscription to GRA Online e-Services or ITaPS by logging in online.
Once you have a Tax Identification Number (TIN) as a username, you are verified by a National ID cards and create an alphanumeric password to connect to our tax online service.
Your communication of accurate and complete information is absolutely necessary for provision of the GRA Online e-Services or ITaPS.
GRA reserves the right to reject or decline to act on any subscription request to GRA Online e-Services or ITaPS, without having to give any reason and/or justification thereof.
6. YOUR RESPONSIBILITIES FOR SECURITY
To ensure that you alone are able to access and transact on your accounts using the GRA Online e-Services or ITaPS, you must adopt and at all times maintain the security procedures described in this Agreement and any relevant User Guide.
To enable you to use the GRA Online e-Services or ITaPS, you will be required to create a strong alphanumeric password for the Service. Additionally you will be required to confirm your Activation Code or link via Mobile Phone or emailed respectively after which you can log in to your profile with your Password or new Password in the case of change of Password.
Safeguarding your Password.
In connection with your Password:
You should change your Password regularly, and you shall be required to do so whenever the GRA Online e-Services or ITaPS requires you to change your Password. You should not choose a Password you have used before;
Whenever you choose a Password, you must ensure that you do not choose a word or number that is likely to be guessed by anyone trying to access the GRA Online e-Services or ITaPS pretending to be you. For example, you should avoid your own or a relative's date of birth, or any part of your telephone number;
You must take all reasonable precautions to keep safe and prevent fraudulent use of your computer or mobile device and Password at all times, and not disclose them to anyone. You must not disclose any details of your Password to anyone including but not limited to a member of our staff, the police or to someone giving assistance on a technical helpdesk in connection with the Service;
If you discover or suspect that your Password or any part of it is known to someone else, you must immediately change the Password yourself through the GRA Online e-Services or ITaPS.
After initial registration we will never contact you (or ask anyone to do so on our behalf) with a request to disclose your security codes in full. If you receive any such request from anyone (even if they are using our name or logo and appear to be genuine) then it is likely to be fraudulent and you must not supply your security codes to them in any circumstances. Additionally you should report any such requests to us immediately.
Once you have logged on to GRA Online e-Services or ITaPS you must not leave your mobile device or computer unattended or let anyone use your mobile device or computer. You must log out of the GRA Online e-Services or ITaPS once you have finished using the services and in particular not leaving the GRA Online e-Services or ITaPS running in the background whilst logged in (e.g, whilst multi-tasking, or running other apps or website). You must follow all security measures provided to you by the manufacturer of your computer or mobile device operating system that apply to your use of GRA Online e-Services or ITaPS.
You must comply with any other requirements designed to protect the security of your use of the GRA Online e-Services or ITaPS which are notified by us to you in any other way.
7. OPERATING TIMES AND DISRUPTIONS
It is our aim to ensure a complete GRA Online e-Services or ITaPS at all times, but the speed or lack of interruption to the service cannot be guaranteed. We shall take reasonable practicable steps to have the GRA Online e-Services or ITaPS be usually available for use. The Service may be interrupted due to our need to update or maintain our systems or those of our third party agents who provide part of the service. You accept, therefore, that routine maintenance requirements and excess demand on the systems may mean it is not always possible for the Service to be available during its normal operating hours. In addition the Service may be affected by the coverage available from your mobile network provider or maintenance and upgrades they perform that affect the availability of your mobile network.
It is our aim to ensure a complete GRA Online e-Services or ITaPS at all times but we will not be responsible to you when failure to provide the Service is caused by abnormal and unforeseeable circumstances beyond (or our agents' and/or subcontractors') control, the consequence of which would have been unavoidable despite our efforts to the contrary.
The GRA Online e-Services or ITaPS is provided "as is" with no representation, guarantee or agreement of any kind as to its functionality. We cannot guarantee that no viruses or other contaminating or destructive properties will be transmitted or that no damage will occur to your computer or mobile device. We are not responsible for any loss you may incur as a result of this.
In connection with the GRA Online e-Services or ITaPS, we are entitled at any time to:
Change the mode of operation; or
Add to, remove or otherwise change, end or suspend any of the facilities available; or
End the Service.
8. EVIDENCE OF OPERATIONS EXECUTED BY THE GRA ONLINE E-SERVICES OR ITaPS AND ARCHIVING
With respect GRA Online e-Services or ITaPS to apply for operations and requests for services passed by you through: We shall keep the records of orders and request for operations and services passed or made by you, according to the legal period in force in the country.
With respect to information and documents available for you under GRA Online e-Services or ITaPS. These information and documents shall remain accessible to you throughout the life of GRA Online e-Services or ITaPS. You are hereby reminded that the denial of access to GRA Online e-Services or ITaPS entails the temporary or permanent inaccessibility of all the information displayed in the GRA Online e-Services or ITaPS; and furthermore, that the termination of your subscription to GRA Online e-Services or ITaPS entails the definitive inaccessibility of these data.
9. SERVICE SOFTWARE AND HARDWARE
GRA Online e-Services or ITaPS can only be accessed by connection through www.itaps.gov.gh website. You cannot connect from any other address.
Protection against Viruses
You must take all reasonably practicable measures to ensure that any computer or other device from which you access the GRA Online e-Services or ITaPS is free of any computer virus or similar device or software including, without limitation, devices commonly known as software bombs, Trojan horses and worms (together "Viruses") and is adequately maintained in every way. The GRA Online e-Services or ITaPS can be accessed through the Internet or other communication channels as the case may be, public systems over which we have no control. You must therefore ensure that any computer or other device you use to access the GRA Online e-Services or ITaPS is adequately protected against acquiring Viruses.
You will be responsible for the transmission of exact, appropriate, correct and complete information to us, and their update at regular intervals.
You will be responsible for any consequence resulting from wrong manipulation attributable to you or to faulty transmission.
You will be fully responsible for the use and safe keeping of your username, Phone number and TIN as well as for the consequences of their disclosure to anyone.
You shall bear responsibility for any prejudice which may arise from connection to the GRA Online e-Services or ITaPS website through another address and/or another procedure other than those indicated in these general terms and conditions or Users Guide, which, inter alia, might lead to a site operated by a malicious third party seeking to divert your data.
You declare that you know the risks inherent to the use of Online tax services (risks relating to data security, diversion, misuse, etc.) and further declares that you fully accept to assume the consequences of such risks.
THE EXTENT OF OUR LIABILITY FOR YOUR LOSS OR DAMAGE:
We will take reasonable practicable steps to ensure that our systems in connection with the GRA Online e-Services or ITaPS are installed with adequate security designs and to control and manage the risks in operating the systems, taking into account any law, rules, regulations, guidelines, circulars, codes of conduct and prevailing market practices which may be applicable to us from time to time.
We will not be liable for any loss or damage to you as a result of making the GRA Online e-Services or ITaPS available to you, including any direct, indirect, consequential or special loss, even if we have been advised of the same. Examples of circumstances in which we will not be liable to you for loss or damage incurred by you through the use of the GRA Online e-Services or ITaPS include (but are not limited to):
Acting on an instruction which has been validly authenticated as coming from you but which in fact was given by somebody else; and
Any incompatibility between Your System and the GRA Online e-Services or ITaPS; and
Any machine, system or communications failure (except where such failure should have been prevented by the risks control and arrangement measures had we adopted such measures in accordance with clause 10.6), industrial dispute or other circumstances beyond our control that leads either to the GRA Online e-Services or ITaPS being totally or partially unavailable or to instructions given via the Service not being acted upon promptly or at all; and
You relying on any tax information provided as part, or by means, of the GRA Online e-Services or ITaPS; and
Any misuse of Your System by you or anyone else; and
Any access to information about your accounts which is obtained by a third party as a result of your using the GRA Online e-Services or ITaPS (except where that access is obtained as a result of our gross negligence or our willful default).
Any damage which would have been prevented had you installed security software for the GRA Online e-Services or ITaPS as advised from time to time by us.
In the event that we are liable for any loss or damage to you as a result of your use of the GRA Online e-Services or ITaPS, we shall only be liable for direct loss or damage which, in the ordinary course of events, might reasonably be expected to result from the circumstances in question and only if such loss or damage is caused by our gross negligence or willful default.
You shall indemnify us, our employees and our nominees or agents promptly and on a full indemnity basis from or against all actions, omissions, negligence, proceedings, claims, demands, damages, losses (including direct, indirect or consequential losses), costs and expenses including all duties, taxes, or other levies and legal costs as between solicitor and client (on a full indemnity basis) and other liabilities which we may incur or suffer from or by reason of your use of the GRA Online e-Services or ITaPS.
11. ACCURACY OF INFORMATION
The Taxpayer undertakes to provide accurate and complete information wherever required and shall be solely responsible for the correctness and completeness of information provided by him to GRA at all times, including, but not limited to, for the purposes of using the GRA Online e-Services or ITaPS. GRA shall not be liable for consequences arising out of erroneous information supplied by the Taxpayer. If the Taxpayer suspects that there is an error in the information supplied by GRA to him, he shall advise GRA immediately. GRA will endeavor to correct the error wherever possible on a best effort basis. While GRA will take all reasonable steps to ensure the accuracy of the information supplied to the Taxpayer, GRA shall not be liable for any inadvertent error, which results in the providing of inaccurate information.
DISCLAIMER OF LIABILITY
The Taxpayer agrees that GRA shall not be liable if the Taxpayer has breached any of the Terms, contained herein
12. Notifications; In-App Messaging
You agree that GRA may send You notices, disclosures and other communications to Your device via SMS, in-app messaging and email. Notices may include information about GRA Online e-Services or ITaPS, including, updates and other information. You agree that certain notices may be based on Your location relevant to tax office. You hereby consent to receive such notices from GRA.
Your Acceptance of these T&C
The T&C only govern the relationship between GRA and You related to Your use of GRA Online e-Services or ITaPS. Other than as specifically set forth herein, GRA neither conducts nor has control over any activities in connection with Your use of GRA Online e-Services or ITaPS. You agree that GRA is neither responsible for any of these activities, nor for Your relationship with any Card Issuer or merchant in connection therewith. You agree that Your use of Cards on GRA Online e-Services or ITaPS will remain subject to the terms of any cardholder agreement(s) You may have with the relevant Card Issuer, and neither these T&C nor Your use of GRA Online e-Services or ITaPS shall alter Your existing relationship with Card Issuers with respect to Your Cards.
You agree that You will use GRA Online e-Services or ITaPS in accordance with applicable law and will not use GRA Online e-Services or ITaPS for any illegal or fraudulent purposes, or purposes that are prohibited by the General Terms and Conditions or these T&C. GRA ONLINE E-SERVICES OR ITaPS MAY NOT BE USED BY ANY PERSON OTHER THAN THE CARDHOLDER AUTHORIZED TO USE THE CARD PURSUANT TO THE CARDHOLDER AGREEMENT BETWEEN YOU AND THE CARD ISSUER THAT ISSUED YOUR CARD. Persons under the age of majority in their resident jurisdictions (each, a "Minor") may not use GRA Online e-Services or ITaPS. If You are a parent or guardian permitting a Minor to use GRA Online e-Services or ITaPS, You agree to (i) assume all risks associated with the Minor's use of GRA Online e-Services or ITaPS, including the transmission of materials, content or other information to and from third parties via the Internet; (ii) assume all liabilities resulting from the Minor's use of GRA Online e-Services or ITaPS, including applicable payment obligations; and (iii) ensure the accuracy and truthfulness of all information submitted by the Minor.
From time to time GRA may offer features or services that may be subject to additional or different terms of service. You shall not use these additional features and services unless You agree to the applicable terms. GRA may also provide access to features or services that are identified as "beta," "lite" or "pre-release." You understand and agree that such services are still in development, may have bugs or errors, may be feature incomplete, may materially change prior to commercial launch, or may never be released commercially. Despite any other provisions of this T&C to the contrary, any use of or reliance on such beta features or services is done at Your own risk and is provided as is and without any warranty of any kind.
GRA Online e-Services or ITaPS and its features and functions may not always be available or error-free. GRA may, in its sole discretion, terminate, change, modify, suspend, make improvements to or discontinue any or all aspects of GRA Online e-Services or ITaPS, temporarily or permanently, including the availability of any portion of GRA Online e-Services or ITaPS at any time with or without notice to You and You agree that GRA shall not be liable to You or to any third party as a result of taking any of these actions.
Grant of License and Restrictions
GRA hereby grants You a non-exclusive, non-transferable, limited, personal and revocable right and license to access and use GRA Online e-Services or ITaPS for Your use only, provided that You comply fully with this T&C. You acknowledge and agree that some of the functionalities or services offered by GRA Online e-Services or ITaPS may be provided by GRA's affiliates or subcontractors on behalf of GRA.
PROCESSING OF PERSONAL DATA - GENERAL
We will process your personal data to operate GRA Online e-Services or ITaPS. To this end, we may have to communicate to our partners your personal data to provide these services, excluding any other use (especially advertising activities). We will take all necessary actions to ensure the confidentiality, security and integrity of your personal data. You may obtain information on the processing of data concerning you, at your tax office.
Access of Data by a Third Party
Only aggregated, anonymized data is periodically transmitted to external services to help us improve our Online e-Services or. We will share your information with third parties only in the ways that are described in this privacy statement. We may disclose Taxpayer provided and Automatically Collected Information: as required by law, such as to comply with a court order, or similar legal process; when we believe in good faith that disclosure is necessary to protect our rights, protect your safety or the safety of others, investigate fraud, or respond to a Government or a law enforcement agency's request; to our trusted services providers who work on our behalf and who have reasonably agreed to adhere to the rules set forth in this privacy statement.
14. DURATION, TERMINATION AND MODIFICATION OF THE GRA ONLINE E-SERVICES OR ITaPS
Duration, access denial and termination
The duration of the subscription to GRA Online e-Services or ITaPS is indefinite. We may terminate your use of the Service at any time but will give you at least one month notice unless there are serious circumstances (e.g. fraud investigation or where you seriously or repeatedly break your agreement with us) which in our reasonable opinion justify us ending your use of the GRA Online e-Service with less or no notice
We reserve the right to deny access to GRA Online e-Services or ITaPS by you:
- After three attempts to connect with wrong data;
- In case of unauthorized access, or where we suspect an unauthorized or fraudulent access to your profile;
- When you have died;
- For any security reasons.
If necessary, we shall inform you accordingly, and indicate to you any action to be taken after the denial of access (termination or re-activation) within a reasonable time.
15. THE VALIDITY OF THE TERMS OF THIS AGREEMENT
If any or part of the terms of this agreement proves to be legally invalid or unenforceable in any way, this will not affect the validity of the remaining terms.
We believe the terms of this agreement are fair. If any or part of them proves to be not legally valid because it is unfair or for any other reason, we are entitled to treat that term as changed in a way that makes it fair and valid.
If we relax any of the terms of this agreement once, this may be on a temporary basis or as a special case only. Such relaxation will not affect our right to enforce that term strictly at any other time.
16. COMMUNICATIONS BETWEEN US
Except for situations where this agreement refers to your giving us notice by telephone, you should give us any other formal notice in connection with the GRA Online e-Services or ITaPS in writing (in hard copy form) to any of our tax offices where you maintain an account (or any other address we may notify you of from time to time for this purpose).
Any complaints in connection with the GRA Online e-Services or ITaPS should be directed to: any of our tax offices where you maintain an account (or any other address we may notify you of from time to time for this purpose).
Notices in connection with the terms of this agreement; or
Sensitive communications, such as payment instructions (payment instructions should be sent through the GRA Online e-Services or ITaPS in accordance with the terms of the relevant account which you hold with us).
If we need to send you a notice, we will use the address you have given us most recently in connection with your account/records. We shall not be held liable whatsoever for any delays resulting from losses, delays, misunderstandings, mutilations, duplications or any other irregularities due to transmission of any communication pertaining to GRA Online e-Services or ITaPS.
17. YOUR CONSENT
If you have any questions regarding your information privacy while using the ITaPS, or have questions about our practices, please contact us via email at firstname.lastname@example.org