NGO Sues GRA Over TIN

A Non-Governmental Organization [NGO] the centre for Juvenile Delinquency, has sued the Ghana Revenue Authority [GRA] for directing Ghanaians to procure Tax Identification Numbers [TIN], before they can be allowed to secure some services such as filing cases in court.

The plaintiff is invoking the original jurisdiction of the Supreme Court to annul the directive from the GRA, which prohibits persons without TIN from filing cases in court.

It is also seeking a declaration that the GRA’s prohibition is an infringement on a person’s right under the 1992 Constitution to access the court.

Attached to the suit as defendants are the Judicial Service and the Attorney-General.

The applicant is further praying the court to declare as null and void the GRA’s directive, which affects juveniles.

According to the applicant, the first Schedule of the Revenue Administration Act, 2016 [Act 653] which prohibits persons, including juveniles, from conducting any business with the court unless the juvenile quotes a TIN contravenes the juvenile Act and must therefore be declared as null, void and unenforceable.

The applicant is praying the court to set aside the First Schedule of the Revenue Act as being inconsistent with the letter and spirit of the 1992 Constitution.