Specified transactions that require TIN

A person shall not be permitted to undertake the under listed activities without use of a TIN

(a) to clear any goods in commercial quantities from any port or factory

(b) to register any title to land, interest in land or any document affecting land

(c) to obtain any Tax Clearance Certificate from the internal Revenue Service, Customs Excise and Preventive Service or the Value Added Tax Service.

(d) to obtain a Certificate to commence business or a business permit issued by the Registrar-General or a District Assembly

(e) to receive payment from the Controller and Accountant General or a District Assembly in respect of a contract for the supply of any goods or provision of any services.

SOURCE: http://www.gra.gov.gh/