Payments are required when the taxpayers monthly or annual return has an outstanding tax liability. It is also required when a taxpayer has a payment plan, is making quarterly payments, has an audit or enforcement assessment etc. Payments may be made in one of the following methods
- Payments at GRA Offices – this is where a taxpayer can directly pay to the GRA office. Cheque payments above D100,000 can only be made using the Real Time Gross Settlements (RTGS) system through commercial banks.
- Payments to GRA partner Banks – Payments can also be made to the GRA partner banks, i.e. Guaranty Trust Bank, Access Bank, Ecobank and Key Stone Bank.
- Real Time Gross Settlements (RTGS) – this is where a taxpayer advises his/her bank to transfer the tax payment to the GRA Central Bank account. The banks will then issue a transfer advice (swift copy) which is then submitted to GRA for receipting.
Forms required to be filled by client
- GRA/Domestic Taxes Pay-in-slip
- RTGS Pay Advise
Documents to be submitted by clients