Information Hub
- Frequently Asked Questions (FAQs)
- Frequently Asked Questions (E-Levy)
PROPOSALS AND PRIORITY PROJECTS
I have a financial proposal to submit to the government. Do I submit it to the Ministry of Finance?
No. All proposals are to be submitted to the sector Ministries. These sector ministries will then follow due process and forward them to the Ministry of Finance.
What is the priority list of projects for any particular year?
Every year the list of priority projects is published in the budget at appendix 10c
GOVERNMENT AUTHORITY LETTERS
What are the requirements for a Government Authority Letter?
- CV
- Employer’s statement
- Admission letter.
- Should have worked for at least 2 years
- Should have completed national service
How long does it take to receive the government statement after application?
Usually, less than 48 hours.
recruitment
How does the Ministry of Finance do recruitment?
The Ministry of Finance does not undertake recruitment. All Civil Service recruitments are done by the Office of the Head of Civil Service.
tax exemption
How do I get a tax exemption on a Government Contract?
The MDA must submit an application for tax exemption to MoF, with the following attached documents;
 - A copy of the loan agreement.
 - Customs validation and valuation reports.
 - Packing list.
 - Bill of lading.
How do I get a tax exemption as an NGO?
NGOS must submits application letter to the relevant Ministry with the following attachments;
 - Registration documents of the NGO.
 - Letter from donor (If consignment was donated to the applicant).
 - Bills of lading of the consignment.
 - Packing list.
 - The relevant Ministry recommends the application to MoF.
How do I get data on tax collections?
By applying to Ministry of Finance or GRA.
procurement
What documents are needed in addition to quotations?
 - Valid Business Certificate
 - Valid VAT certificate
 - Valid GRA certificate
 - SSNIT certificate
 - Public Procurement AuthorityÂ
I am a consultant with a proposal for the Ministry of Finance. What do I do?
Kindly drop your proposal at the registry of the Ministry of Finance
financial clearance
Who can apply to the Ministry of Finance for Financial clearance?
MDA’s can apply for financial clearance from the Ministry of Finance.
What process must MDA’s follow to apply for financial clearance?
MDAs must submit application for financial clearance with the following attachments;
 - Technical Clearance from PSC/OHCS.
 - Evidence of approved budgetary provision for the recruitment.Â
biometric registration
What are the requirements for Biometric Registration of New Entrants/Pensioners in the Public Service?
For New Entrants:
 - Financial ClearanceÂ
 - Original copy of appointment letter or Approval letter of replacementÂ
 - Most recent payslipÂ
 - SSNIT Records (SSNIT Number)
 - State Issued ID
 - Introductory letter (containing staff ID)
For Pensioners:
 - Release letter
 - Valid National ID
 - Pensioners ID
 - Initial pension payment letter
What if my introductory letter does not indicate my staff ID?
Kindly attach Staff ID to introductory letter.
After registering as a student, do I need to register again after I complete school?
No. Individuals can only register once.
What if my registration has expired?Â
Kindly come to the office and your ID will be reactivated
What if I have mistakenly registered twice?
The second account will have to be deactivated.
what is e-levy
The E-Levy is a Levy on all electronic transfers of money apart from those excluded by law.
WHAT IS THE RATE OF THE E-LEVY?
The rate is 1.5%.
WHY HAS GOVERNMENT DECIDED TO LEVY ELECTRONIC TRANSFERS?
 - To enhance domestic tax mobilisation and expand the tax base.
 - To provide an opportunity for everyone to contribute towards national development.
WHO IS RESPONSIBLE FOR CHARGING THE E-LEVY?
E-Levy will be charged by:
 - Mobile money providers like MTN Momo, Vodafone Cash, AirtelTigo Money,Zeepay, GCB G-Money, and Yup Ghana etc.
 - Payment Service Providers (PSPs). They include eTranzact, JuniPay, Korba,Nsano etc.
 - Banks like Consolidated Bank Ghana, GCB Bank, Agricultural Development Bank (ADB) etc.
 - Specialised Deposit-Taking Institutions (SDIs) such as Rural and CommunityBanks, Savings and Loans Companies, Finance Houses etc.
 - Other Financial Institutions prescribed by Regulations.
WHEN WILL THE E-LEVY BE CHARGED?
When a person makes a transfer, the charging entity will add the Levy to the transfer amount and charge the person’s wallet or bank account
WHO WILL BE COLLECTING THE E-LEVY?
The Ghana Revenue Authority (GRA) will collect and account for the Levy.
WHAT TRANSFERS FALL UNDER THE E-LEVY?
The following transfers fall under the E-Levy:
 - Mobile money transfers done between wallets on the same electronic money issuer – For example, sending money from your MTN Momo wallet to another person’s MTN Momo wallet.Â
 - Transfers from a wallet on one electronic money issuer to a recipient on another electronic money issuer - For example, sending money from your Vodafone Cash wallet to another person’s AirtelTigo wallet. Â
 - Transfers from bank accounts to mobile money wallets: For example, Kofi transfers money from his CBG bank account to Ama’s G-Money wallet. Â
 - Transfers from mobile money wallets to bank accounts: For example, Esi transfers money from her Zeepay wallet to Yayra’s bank account.
 - Bank transfers on an instant pay digital platform or application which originates from a bank account belonging to an individual: For example, Kwame transferring money from his ADB account using the ADB App to Akua's National Investment Bank account.
ARE UTILITY AND AIRTIME PAYMENTS SUBJECT TO THE E-LEVY?
No, once the payment is a specified merchant payment (refer to 8v) or one made through a government designated payment system (refer to 8iii), the transfer amount will not attract the Levy.
 - Transfer between accounts owned by the same person: If you are sending money to your own account, you will not be charged the E-Levy provided your bank or mobile money accounts are linked with your Ghana Card PIN. For example, a transfer from Naa’s AirtelTigo wallet to her MTN wallet or from her Fidelity bank account to her Prudential bank account or from her CalBank savings account to her current or investment account will not attract the Levy because Naa has linked all accounts with her Ghana Card.
 - Transfers for the payment of taxes, fees, and charges: Any payment of taxes, fees or charges made using the Ghana.gov platform or other designated Government of Ghana payment systems will not attract the Levy.
 - Electronic Clearing of Cheques: Clearing of cheques by banks and Specialised Deposit-Taking Institutions such as Savings and Loans Companies, will not attract the Levy.
 - Specified Merchant Payments: Transfers made through an electronic payment service (mobile money, bank application, FinTech platform, etc.) to a commercial establishment which is registered with the Ghana Revenue Authority for the purposes of Income Tax or Value Added Tax are excluded. Â
 - Transfers among principal, agent, and master-agent accounts: To avoid charging the Levy multiple times, transfers among principal, agent, and master-agent are excluded from the Levy.
ARE FOREIGN OR INWARD REMITTANCES SUBJECT TO THE E-LEVY?
No, remittances are excluded from the Levy.
WILL POINT-OF-SALE (POS) TRANSACTIONS ATTRACT THE E-LEVY?
No, as long as the POS transaction is a payment to a commercial establishment registered with the GRA for income tax or VAT purposes, the Levy will not apply.
WILL CASH-IN AND CASH-OUT FOR MOBILE MONEY ATTRACT THE E-LEVY?
No, both Cash-in and Cash-out are not subject to the E-Levy.
IF A PRIVATE SCHOOL IS PAYING ITS TEACHERS AND CASUAL WORKERS VIA MOBILE MONEY,WILL THE E-LEVY APPLY?
Transfers from the school’s mobile money merchant wallet or corporate bank account to teachers and casual workers via mobile money will attract the Levy. However, the school is allowed to claim the levy as an allowable expense in its income statement.
WILL MOBILE MONEY WALLET BALANCES ATTRACT THE E-LEVY?
No, mobile money wallet balances will not attract the Levy. The Levy applies only when there is an applicable electronic transfer from your mobile money wallet.
WILL MOBILE MONEY MERCHANT (AGENT) ACCOUNT TRANSFERS ATTRACT THE E-LEVY?
No. Transfers among principals, master-agents and agents will not attract the E-Levy.
IF I NEED HELP, WHO DO I CONTACT?
A dedicated call centre has been set up to help individuals who may need further clarification or who might be experiencing any challenges. You can contact us on:
Toll Free: 0800-900-110
WhatsApp: 055-299-0000/020-063-1664
Email: elevyinfo@gra.gov.gh; info@gra.gov.gh; feedback@gra.gov.gh
