Ghana has a network of double taxation agreements covering key trading partners including the United Kingdom, France, Germany, South Africa, South Korea and Singapore. Correct DTA application — supported by GRA residence certificates, source-country withholding tax certificates and a complete transaction record — ensures that cross-border income is not taxed twice and that withholding tax is capped at the treaty rate.
Withholding tax certificates received from foreign payers and GRA residence certificates obtained for the company are stored in different folders by different team members — and cannot be located quickly when GRA requests evidence for a DTA reclaim.
Centralised documentary archive that links each cross-border payment transaction to the relevant DTA evidence — withholding certificates, residence certificates and payment confirmations — searchable and retrievable in seconds.
Cross-border income is booked to the same account as domestic income, making it impossible to identify treaty-eligible transactions quickly when preparing a DTA reclaim or responding to a GRA information notice.
Distinct transaction tagging for cross-border receipts and payments, with a DTA-reference field on each entry and a filtered report pre-built for DTA reclaim filing purposes.
Treaty evidence centralised, cross-border transactions tagged and filterable.
