GHANA REVENUE AUTHORITY

DOMESTIC TAX REVENUE DIVISION

WITHHOLDING VAT (WHVAT) RETURN
(PLEASE REFER TO THE COMPLETION NOTES OVERLEAF FOR GUIDANCE IN COMPLETING THIS RETURN)

LTO MTO STO

CURRENT TAX OFFICE
(Tick One) (Name of Tax Office)

PERIOD
(mm/yyyy)

NAME
TIN

CURRENCY (GHS)

If for
If Return Return for theis period
the Period NIL tickishere
NIL tick here →→ and proceed to the DECLARATION

PAYMENT
NAME OF TAXPAYER INVOICE DATE INVOICE TAXABLE OUTPUT
S/NO (A) TIN (C) DATE VAT WITHHELD
(WITHHOLDEE) (B) (D) NUMBER (E) VALUE PAID) (G)
(F) ( 7% of (G) ) (H)

Total
DECLARATION
I, _________________________________ hereby declare that the information provided above is complete and accurate.
(Name of Declarant)

Designation / Position Contact Number

Signature Date
DT 0110 Ver 1.2
 For official use only

Vetted By:
Full Name Rank / Staff No.

Signature Date

Stamp

WITHHOLDING VAT (WHVAT) RETURN COMPLETION NOTES

COMPLETION NOTES
he Return should be completely filled (all boxes should be completed). Where a response is not applicable enter 'N/A' for text or zero (0) for value or number boxes.

Current Tax Office: The GRA office where Taxpayer (Withholding Agent) is assigned
Period: This refers to the Month and Year for which the Return relates
Name : Name of the entity withholding the tax (Withholding Agent)
TIN: Taxpayer Identification Number (TIN) of Agent - eleven (11) character TIN
Column A: Serial number of transactions
Column B: Name of Taxpayer (Withholdee): This is the name of taxpayer from whom the tax was withheld
Column C: TIN: This is the TIN of the Withholdee
Column D: Invoice Date: Issue Date on invoice
Column E: Invoice Number: Serial Number on the Invoice issued
Column F: Payment Date: Date on which payment was made to the WITHHOLDEE
Column G: TAXABLE OUTPUT VALUE PAID: The VAT exclusive value paid on the supply made
Column H: VAT WITHHELD: This is theVAT & NHIL amount withheld at the time of payment ( 7% of the taxable value paid)
Column I: Withholding VAT Credit certificate number: This is the number on the certificate issued to the withholdee
Total: This is the sum of all amount in the respective columns for the month.

DT 0110 Ver 1.2

The DECLARATION is to be completed by a responsible officer and should include Name, Designation / Position Signature and Date.

If you need further clarification or assistance in completing this Return, please contact [insert_contact_number] or your nearest Domestic Tax Revenue Divisio

DT 0110 Ver 1.2

WITHHOLDING VAT
CREDIT
CERTIFICATE
NUMBER (I)

DT 0110 Ver 1.2

DT 0110 Ver 1.2
x Revenue Division Office.

DT 0110 Ver 1.2