GHANA REVENUE AUTHORITY THREE-YEAR STRATEGIC PLAN

Optimal Revenue Collection Maximum Voluntary Tax Compliance

Strong, Professional and Credible Organisation Fair and Transparent Tax Environment

Compliance with Statutory Non-Revenue Obligations

Integrity and Good Governance

2012-2014
MODERNIZATION PROGRAMME OFFICE 11/23/2011

GRA STRATEGIC PLAN ( 2012-2014)

TABLE OF CONTENTS

Page

Table of Content... ii ABBREVIATIONS.. iii

01 03 04

Forward By the Board Chairman...iv Introduction by the Commissioner-Generalvi Functions and Responsibilities..1 Vision..........2 Mission.2

05 06

Corporate Structure.4 Core Values..5 Corporate Goals.6 Goals, Strategies and Performance Indicators.7 Goals, Strategies and Target Dates.16 Conclusion29

07 08 09 10

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Abbreviations/Acronyms

AU CEPS DC DTRD GCMS GDP GRA HR IRS ISO IT KPI LTO MOU MTO NRC PNDC SOP STO TIN TRIPS WCO

African Union Customs, Excise and Preventive Service Deputy Commissioner Domestic Tax Revenue Division Ghana Customs Management System Gross Domestic Product Ghana Revenue Authority Human Resources Internal Revenue Service International Standards Organization Information Technology Key Performance Indicators Large Taxpayer Office Memorandum of Understanding Medium Taxpayer Office National Redemption Council Provisional National Defence Council Standard Operating Manual Small taxpayer office Tax Identification Number Total Revenue Integrated Processing System World Customs Organization

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01
FOREWORD - By the Board Chairman
The development of a vibrant and purposeful tax system is vital for the development of any country. As Ghana strives to improve its middle income status, it is imperative to develop an integrated and modernized tax system that will help actualize this important national vision. The need to improve and modernize our revenue collection system is even more urgent than ever following the recent influx of investment and expertise and the expected direct and indirect revenues to be generated. The Ghana Revenue Authority (GRA) has reached a very critical stage in its effort to transform and modernize its operational processes. The time, resources, commitment and sacrifices needed to achieve this goal are enormous but scarce. We certainly need to plan carefully, strategize together and judiciously use all available resources at our disposal to achieve the desirable outcomes. Our three-year strategic plan provides a unique opportunity for the Authority to redefine itself, improve its image and build a new and enduring relationship with our clients. The success of the plan can make a huge impact on Ghanas economy and the living standards of its people. We are aware of the various concerns of our customers. The strategic plan is customerfocused and it is to ensure that our services are directed to the ultimate benefit of our clients. It is also aimed at reducing the cost of doing business in the country. As the chairman of the Ghana Revenue Authority board, I feel greatly honoured and highly privileged to introduce the first GRA Strategic spanning 2011-2014. We will build on the achievements that we have made so far and redouble our efforts to rigorously pursue all on-going modernization and integration projects. Areas such as automation, integrity and good governance, taxpayer services, sound and transparent financial management will be our focus. Staff development and skills upgrading will be given high priority. Staff would be given the right skills and orientation to enable them measure up to the expectations of the new tax environment we want to create. With this strategic plan, training can no more be treated as a residual activity. In fact, human resource development should be seen as the driving force of the success of this plan. On behalf of the GRA Board I congratulate the Management and Staff of the Authority for such a bold and courageous decision to chart a new course for the Authority. I can assure you of the total commitment of the Board to ensure that the requisite resources are made available for the achievement of the targeted deliverables within the set timelines. This is a challenge but we cannot afford to fail or disappoint the country.

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With this strategic plan, GRA is at the brink of making history and I have no doubt we can do it.

E. E. Kwesie Board Chairman

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02
INTRODUCTION By the Commissioner-General
The Ghana Revenue Authority embarked on this project mindful of the importance of planning before any effective implementation can be done. Today, we are introducing a plan that will define our future direction. Our strategic plan is the outcome of our collective desire to build and sustain a formidable tax administration that can meet the complexity of todays business environment. In formulating this strategic plan, we took into consideration the expectations, hopes and aspirations of our stakeholders. We have set out our vision, mission, core values, goals and the strategies with which to actualize our corporate goals and objectives. Timelines and the key performance indicators (KPIs) by which we can be judged in the performance of the all activities have also been included. These goals have been carefully thought out to reflect our collective desire to build a world class revenue authority. The formulation of a strategic plan is the first step. What defines the success of a plan is implementation. Since implementation is the final arbiter of planning we need to mobilize all available resources material, human and financial - to achieve the targets we have set for ourselves. This is where we have challenges: resource challenges, timeline challenges, and commitment challenges. It is our hope that these resources will be forthcoming. What we need at this point is to think strategically, act tactically and leverage our resources and channel them into priority areas. The enthusiasm, passion and dedication with which we prepared this plan should be reflected in its implementation. But we cannot do this if there is no collective sense of purpose: all hands must be on deck. Our plan is developed on six strategic pillars, namely: Optimal Revenue Collection; Maximum Voluntary Tax Compliance; Fair and Transparent Tax Environment; Strong, Professional and Credible Organization; Compliance with Statutory Non-Revenue Obligations; and Integrity and Good Governance.

What GRA seeks to do is to develop a new attitude in our operations and translate this new attitude into modern practices and procedures of tax collection and administration. Our aim is to provide professional service to our clients and measure up to their satisfaction and our corporate vision: To be a world class revenue administration recognized for professionalism, integrity and excellence. We will continuously measure our performance against the Key Performance Indicators (KPIs) defined in the plan. A strong monitoring and evaluation system will be used to vi | P a g e
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keep us on track and continuously review the plan to reflect the changes in our operational environment.

George Blankson Commissioner-General

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03
FUNCTIONS AND RESPONSIBILITIES
The Ghana Revenue Authority (GRA) was established by Act of Parliament (no. 791 of 2009) to upgrade and modernize tax and customs administration. Under this Act, the GRA replaces the Internal Revenue Service, the Customs, Excise and Preventive Service and the Value Added Tax Service with a single organization. The GRA is responsible for the assessment, collection and remittance to the Government of public revenues due under the Acts it administers, which are: Internal Revenue Act (no. 592 of 2000) Taxpayers Identification Numbering System Act (no. 632 of 2002) Stamp Duty Act (no. 689 of 2005) Internal Revenue (Registration of Businesses) Act (no. 684 of 2005) Petroleum Income Tax Act (PNDCL 188 of 1987) Casino Revenue Tax Act (NRCD 200 of 1973) Airport Tax Act (no. 209 of 1963 National Fiscal Stabilisation Levy Act (no.785 of 2009) Gambling Machines Act (NRCD 174 of 1973) Customs, Excise and Preventive Service (Management) Act (PNDCL 330 of 1993) Value Added Tax Act (no. 546 of 1998) Communication Service Tax Act (no. 754 of 2008) Ghana Education Trust Fund Act (no. 581 of 2000).

The GRA is charged with administering these Laws in a professional and even-handed manner, so as to prevent tax fraud and fiscal evasion, and in so doing create a revenue environment that supports fair competition between businesses, and treats all individuals as equals. It is also recognized that revenue collection is undertaken within the context of an interconnected economy. As a consequence, the GRA seeks to perform its functions in such a way as to contribute to broad policy goals such as investment promotion and employment creation. It is for this reason that the Authority strives to make it as easy as possible for Taxpayers to comply with their legal tax obligations and this is why we aim to develop our systems and procedures to improve Taxpayer services and reduce the burden of compliance.

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These principles are reflected in the GRAs Vision and Mission Statements, which are:

Vision
To be a world class revenue administration recognized for professionalism, integrity and excellence

Mission
To mobilize revenue for national development in a transparent, fair, effective and efficient manner.

We will achieve this through: Professional and friendly client services Promotion of voluntary compliance Application of modern technology Effective Border protection Well trained, disciplined and highly motivated staff .

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04
CORPORATE STRUCTURE
The organisation structure of the GRA is shown in the organization chart below. Policy direction and governance are provided by the Board of Directors. The Commissioner General is the Chief Executive Officer, and is responsible for the strategic direction and day to day management of the Authoritys affairs. The Commissioner General is supported by three Commissioners responsible for Domestic Revenue, Customs and Support Services; and by five Deputy Commissioners at the Headquarters, responsible for corporate-wide functions.

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FIGURE 1: GRA ORGANIZATIONAL STRUCTURE

Board of Directors

Commissioner General

DC Internal Audit

DC Internal Affairs

DC Board Secretariat & Legal Affairs

DC Communications & Public Affairs

DC Modernisation Programme Office

Commissioner Domestic Tax Revenue

Commissioner Customs

DC Large Taxpayer Office

DC Medium Taxpayer Office

DC - Operations

DC - Preventive

DC Small Taxpayers & Field Operations

DC Policy & Programmes

DC Policy & Programmes

Commissioner Support Services

DC - Administration

DC - Finance

DC Research, Monitoring & Planning

DC Human Resources

DC Training & Development

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05
CORE VALUES In order to provide a framework for good governance and service excellence, GRA has adopted the following Core Values: Integrity and fairness in our service delivery Team work, innovation and professionalism are our hallmarks.

The essence of these Core Values is explained below. Integrity We will be honest and transparent with our Stakeholders and ourselves. We will ensure that all decisions are taken in good faith and are in the best interest of the Authority and its Stakeholders. We will ensure full disclosure of information as provided for in Law, and by best practice in governance; and we will always be prepared to explain the reasons for decisions and actions taken. Fairness We will administer the law in an even-handed manner, and treat all Taxpayers equally in our interactions with them. We will create a level playing field for commercial competition, and strive to balance the interests of all stakeholders. Service We will recognize at all times that the Taxpayer is our Delivery customer, and that our first duty is to assist him to comply with his statutory tax obligations. We will focus on being responsive to Taxpayers needs, and to reducing the burden of compliance. Teamwork We will train and empower our Staff to provide service excellence. We will delegate authority to enhance Staff fulfillment and improve efficiency. The development of our organization will be based on mutual respect, and we will share our ideas and experience for the benefit of the Authority and its Stakeholders. Innovation We will constantly review the way we go about our business. We will invest in modern information and communications technology to improve the range, quality and timeliness of our services. We will benchmark ourselves against international best practices, and be responsive to requests and suggestions from our Stakeholders. Professionalism We will ensure that proper professional standards of behaviour, as defined in our Code of Conduct, are observed. We will treat our Taxpayers and other Stakeholders with courtesy, efficiency and openness. We will Walk the Talk of the Authoritys Core Values at all times. 6|Page
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06
CORPORATE GOALS The six Corporate Goals listed below have been identified as critical to the GRAs first five years of operation: Optimal Revenue Collection The optimization of revenue collection is the reason for the GRAs establishment. The revenue collected will be used to fund the Governments delivery of public goods and services, and development programmes. It is therefore an over-arching goal of the GRA to control revenue leakage, raise collection levels, and increase the tax:GDP ratio in line with appropriate international standards. Voluntary compliance is globally recognized as a critical component of a successful revenue regime. It reduces collection costs, and frees resources to undertake reinforcing activities such as taxpayer education. Sustainable Voluntary Compliance must be supported by Taxpayer confidence in the fairness and equitability of the tax administration system. The GRA will therefore provide a tax environment in which all Taxpayers are treated as equals, and no business is disadvantaged by being taxcompliant. The GRA must provide a consistent standard of professional services to all its Stakeholders. In order to achieve this, the Authority will put in place programmes to attract, develop and retain adequately qualified and capable Staff; make increasing and productive use of modern technology; and develop a brand and culture that provide a strong foundation for Stakeholder confidence. Although the primary goal of the GRA is to collect tax revenue, the Authority also has statutory responsibility for providing a number of non-revenue based functions and services. These include the control of points of entry and exit to the country; the control of prohibited and restricted goods; and the verification and quality assurance of certain categories of goods entering and leaving the country. As the body responsible for the assessment and collection of public revenues, the GRA must be regarded by Taxpayers and other Stakeholders as fundamentally trustworthy. The Authority will therefore seek to demonstrate the highest standards of integrity, and conspicuous adherence to established best practices in governance, in all its operations.

Maximum Voluntary Tax Compliance Fair and Transparent Tax Environment Strong, Professional and Credible Organisation

Compliance with Statutory Non-Revenue Obligations

Integrity and Good Governance

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GOALS, STRATEGIES AND PERFORMANCE INDICATORS GOAL 1: OPTIMAL REVENUE COLLECTION STRATEGY Widen the tax net ACTIVITY Sanitise and update the Taxpayer Register Identify and register all eligible taxpayers Design appropriate tax schemes for the informal sector KEY PERFORMANCE INDICATORS

Revenue increased by110.4% between 2011 and 2014

Modernize Customs operations

Automate existing peripheral manual systems to GCMS Restructure the post clearance control programme Track the movement of transit 30% growth in Registered taxpayers by 2014 and warehoused goods Strengthen the control systems for warehoused goods Strengthen the control of temporary imported goods Reduced time for business processes to conform to Improve the control of Free zone Taxpayers Charter. operations Extend GCMS coverage to all major Customs control points Improve inspection and declaration verification systems and procedures Develop and implement integration plan for DTRD 8|Page
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Integrate and modernize domestic taxes

Re-demarcate and integrate tax zones Segment taxpayers and administer taxes by appropriate categories Develop integrated procedure manuals Re-engineer business processes, systems and procedures

Debt stock reduced by 20%. annually till 2014

Decrease cost of collection by 10% between 2012 and 2014 GOAL 2: MAXIMUM VOLUNTARY TAX COMPLIANCE STRATEGY Reduce obstacles to compliance ACTIVITY Review, simplify and harmonise existing tax laws Review and simplify existing tax forms Develop network of Customer Service Centres Strengthen information flow among divisions Provide incentives for compliant taxpayers & sanction noncompliant taxpayers Liaise with Education authorities to include taxation in curricula Develop and implement integrated and enhanced Taxpayer Education Programmes Develop GRA Website Increase staff understanding of KEY PERFORMANCE INDICATORS

On-time filing and payment increased by 20% per annum

Decrease pending enforcement actions annually by 20%

Develop and implement service delivery programmes Introduce a Customer

30% growth in Registered taxpayers by 2014

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STRATEGY Care programme

ACTIVITY diverse customer needs Conduct regular Taxpayer Perception Surveys and communicate results and planned actions

KEY PERFORMANCE INDICATORS

Reduction in Taxpayer service delivery times to conform with Taxpayers Charter.

GOAL 3: FAIR AND TRANSPARENT TAX REVENUE ENVIRONMENT STRATEGY Enhance preventive operations ACTIVITY Improve cooperation with national and international enforcement agencies Develop framework for sharing information & intelligence with national & international enforcement agencies Develop policy on classification and profiling of debtors Develop and implement criteria for assessment of penalties Develop tax payer debt early warning system Review, improve and implement Informants Reward Scheme Develop and implement an intelligence-gathering system Develop risk-based compliance and audit selection models Design and circulate risk management audit trail reports KEY PERFORMANCE INDICATORS

Debt stock reduced by 20%. annually till 2014

Improve Debt Management and Enforcement

Reduce customs processing time and costs by 10% annually.

Improve Investigation and Intelligence capacity

Institute risk management schemes

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STRATEGY

Improve collaboration with government agencies and other stakeholders

ACTIVITY Regularly update selection criteria to improve utilization of the GCMS risk management system Establish Joint standing Committees with relevant bodies Undertake joint operations with relevant bodies

KEY PERFORMANCE INDICATORS

Increase intelligence gathering capacity in addition to informants scheme

GOAL 4: STRONG, PROFESSIONAL AND CREDIBLE ORGANISATION STRATEGY Develop a function based organisational structure with strong headquarters administration Implement Employer of Choice programme ACTIVITY Implement and populate the approved organization structure Optimise staff deployment Develop and implement a comprehensive development programme for staff Develop and implement a well structured progression system Develop and implement effective performance management system(s) Develop Conditions of Service Foster healthy Employee Relations Develop and implement a WorkLife Balance programme Design attractive remuneration 11 | P a g e
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KEY PERFORMANCE INDICATORS

Increase job satisfaction by 10% annually.

STRATEGY Integrate and modernize Support Services

ACTIVITY scheme Prepare and implement a business driven IT strategy Prepare and implement a business driven HR strategy Prepare and implement a business driven Research strategy Prepare and implement a business driven Finance strategy Review and develop enhanced Administrative policies, systems and procedures Develop Assets Management System Provide modern GRA HQ building and other offices Establish GRA Training Academy

KEY PERFORMANCE INDICATORS

Increase customer satisfaction by 20% annually

Provide appropriate training and skills development programmes

Enhance staff capacity in all fields Develop strategic partnerships for capacity building Develop and promote GRA Develop corporate visual identity brand standards Develop and promote a Implement management systems 12 | P a g e
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STRATEGY strong and positive corporate culture Develop and implement a Business Continuity strategy

ACTIVITY to incentivize and reward excellence Develop comprehensive Disaster Recovery Plan Develop Training and Development Strategy Develop succession policy and plan Design training and development evaluation strategy Implement comprehensive records management system Develop corporate social responsibility programme Establish stake holder fora

KEY PERFORMANCE INDICATORS

Enhance community relations and stakeholder collaboration

GOAL 5: COMPLIANCE WITH STATUTORY NON-REVENUE OBLIGATIONS STRATEGY Facilitate trade and investment ACTIVITY KEY PERFORMANCE INDICATORS Reduce clearance and turnaround times at entry and exit points Improve Business Processes at the 30% increase in market checks conducted for restricted Entry Points and reduce and prohibited goods by 2014 turnaround times in all GRA offices. Ensure compliance with international treaties and Increase in intelligence gathering capacity agreements to which Ghana is signatory

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STRATEGY

ACTIVITY Promote joint border operations with Security Agencies and International Organisations Organize stakeholder awareness prorammes on restricted and prohibited goods Improve Customs to Business Collaboration Cultivate and maintain network of direct informants Establish Strategic Intelligence units across the Ghana Revenue Authority. Develop measures to protect public health and safety Intensification of Snap Checks

KEY PERFORMANCE INDICATORS

Prevent the entry of prohibited and restricted goods into Ghana

Taxpayer awareness increased by 30% by 2014. Restricted and prohibited goods entering the country reduced by 10% annually

Reduce clearance and turnaround time at ports to two (2) days at seaport and two (2) hours at airport by December 2012

GOAL 6: INTEGRITY AND GOOD GOVERNANCE STRATEGY Develop and implement integrity initiatives ACTIVITY Prepare an Anti-Corruption strategy KEY PERFORMANCE INDICATORS

Organize annual Integrity Fora for Number of disciplinary cases per year between 2012 and Stakeholders Establish procedure for automatic 2014 reduced by 10% logging of calls and e-mails Develop and implement Code of Conduct and Ethics Develop and Display in Public a 14 | P a g e
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STRATEGY

Develop and implement an independent and effective objections and appeals procedure Implement best practice in Provide Integrity and Good Board governance issues Governance training to the Board and Top Management Provide integrity and good governance training to top management Review and/or amend the GRA Act 2009 (Act 791) and organizational structure Institute an Award & Recognition and Name and Shame policy

ACTIVITY Taxpayer Charter Develop and Publish Tax objections and Appeals systems and procedures

KEY PERFORMANCE INDICATORS 5% reduction in staff related fraud cases annually.

Objections and Appeals reduced by 10% annually

Recognize and reward outstanding acts of integtriy

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08
GOALS, STRATEGIES AND TARGET DATES, 2012-2014 GOAL 1: OPTIMAL REVENUE COLLECTION STRATEGY Widen the tax net ACTIVITY 2012 Sanitise and update the Taxpayer Register Identify and register all eligible taxpayers Design appropriate tax schemes for the informal sector Automate existing peripheral manual systems to GCMS Restructure the post clearance control programme Track the movement of transit and warehoused goods Strengthen the control systems for warehoused goods Strengthen the control of temporary imported goods ACHIEVEMENT 2013 Taxpayer Register cleaned and TINs reissued

2014

Appropriate Tax schemes designed

Modernize Customs Operations

Legal and administrative arrangements in place Manual peripheral sub-systems reviewed

Registered Taxpayers increased by 10% Tax schemes implemented Manual peripheral systems automated Compliance increased in line with WCO standards All transit and warehoused goods accounted for Control systems for warehoused goods strengthened and implemented Control systems for temporary imported goods strengthened and implemented 16 | P a g e

Control systems for warehoused goods reviewed

GHANA REVENUE AUTHORITY STRATEGIC PLAN (2012 2014)

STRATEGY

ACTIVITY 2012 Improve the control of Free zone operations Extend GCMS to all major Customs control points Improve inspection and declaration verification systems and procedures Comprehensive independent review of current systems and procedures conducted Integration of DTRD completed

ACHIEVEMENT 2013

2014 Illegal leakage into the local market eliminated GCMS coverage extended to all major control points

Review recommendations evaluated and implemented Modernized domestic tax operational processes implemented in all DTRD offices

Integrate and modernize domestic taxes

Develop and implement an integration and modernization plan for DTRD Re-demarcate and integrate tax zones Segment taxpayers and administer taxes by appropriate categories Develop integrated procedure manuals Re-engineer business processes, systems and procedures

Taxpayer districts demarcated and integrated LTOs and pilot MTOs established Joint audit visits to Taxpayers introduced SOPs for Domestic Taxes introduced and in use Software for new business process developed and ready for use

Roll-out MTOs and Roll-out STOs pilot STOs

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GOAL 2: MAXIMUM VOLUNTARY TAX COMPLIANCE STRATEGY Reduce obstacles to compliance ACTIVITY 2012 Review, simplify and harmonize existing tax laws Review and simplify existing tax forms Develop network of Customer Service Centres Provide incentives for compliant taxpayers Liaise with Education authorities to include taxation in curricula Develop and implement Tax Education Programmes Develop GRA Website Increase staff understanding of the diverse customer needs Conduct regular Taxpayer Perception Surveys and Simplified tax forms introduced 10 Pilot Customer Service Centres established Taxpayer incentive options implemented Customer Service Centres established ACHIEVEMENT 2013 Tax Laws reviewed, simplified, harmonized and enacted

2014

Taxpayer incentive options reviewed

Tax Modules running in educational institutions Tax Education Programmes delivered GRA Website updated and maintained Customer Care Staff trained in Manual introduced Customer Care Cost of tax compliance reduced Customer Satisfaction Survey Report undertaken and

Develop and implement service delivery programmes

Introduce a Customer Care programme

Reduction in Taxpayer service delivery time

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STRATEGY

ACTIVITY 2012 communicate results and planned actions

ACHIEVEMENT 2013 publicized biennially

2014

GOAL 3: FAIR AND TRANSPARENT TAX REVENUE ENVIRONMENT STRATEGY Enhance preventive operations ACTIVITY Improve cooperation with national and international enforcement agencies Develop framework for sharing information & intelligence with national & international enforcement Agencies Develop policy on classification and profiling of debtors Develop and implement criteria for assessment of penalties Develop Taxpayer debt early warning system 2012 MOU for Antismuggling initiatives with three neighboring countries implemented Framework for information & intelligence sharing developed ACHIEVEMENT 2013 2014 Improve cooperation Cooperation with with six Ecowas Strategic AU countries countries including improved our immediate neighbors Action plans developed under the framework executed

Improve Debt Management and Enforcement

Policy on classification Debt stock reduced by and profiling of 50% debtors developed New debt reduced by 50% Develop criteria Implement penalty policy

Debt stock reduced by 50% New debt reduced by 50%

Taxpayer debt early warning system developed

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STRATEGY

ACTIVITY Review, improve and implement Informants Reward Scheme Develop and implement an intelligence-gathering system Develop risk-based compliance and audit selection models Design risk management audit trail reports Regularly update the selection criteria to improve utilization of the GCMS risk management system Establish Joint Standing Committees with relevant bodies Undertake joint operations with relevant bodies 2012 Enhanced Informants Reward Scheme implemented Intelligence-gathering system developed Risk-based compliance and audit selection model developed GCMS and TRIPS risk management audit trail reports designed Selection criteria updated

ACHIEVEMENT 2013

2014

Intelligence-gathering system implemented Risk-based compliance and audit selection model implemented GCMS and TRIPS risk management audit trail reports available for use

Institute risk management schemes

Improve collaboration with government agencies and other stakeholders

Joint Standing Committees established and meeting regularly Joint operations in place

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GOAL 4: STRONG, PROFESSIONAL AND CREDIBLE ORGANISATION STRATEGY Develop a function based organizational structure with strong headquarters administration ACTIVITY Implement and populate the approved organization structure Optimise staff deployment 2012 Organizational structure implemented Job descriptions for all positions completed Management of GRA appointed Comprehensive Staff Development Programme designed ACHIEVEMENT 2013

2014

Staff optimally deployed

Implement Employer of Choice programme

Develop and implement a comprehensive development programme for staff Develop and Scheme of Service implement a well developed structured progression system

General Career Development Programme implemented Scheme of Service implemented Job Evaluation conducted and grading systems synchronized Effective Performance management system piloted

Functional Career Development Programme implemented

Develop and implement an effective performance management system Develop Conditions of

Effective Performance management system developed Conditions of Service

Effective Performance management system implemented

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STRATEGY

ACTIVITY Service Foster healthy Employee Relations Develop and implement a WorkLife Balance programme Design attractive remuneration scheme 2012 finalized and implemented Independent Staff Satisfaction Survey commissioned Comprehensive Worklife-balance programme developed Conduct externally focused remuneration benchmarking survey

ACHIEVEMENT 2013

2014

Action plan developed and feedback provided to Staff Comprehensive Worklife-balance programme implemented Re-designed remuneration structure to reflect new grading structure and performance management system

Integrate and modernize Support Services

Prepare and implement a business driven IT strategy

IT strategy developed Enterprise Architecture design commenced Design information warehouse System HR policies developed for a unified GRA Review of HR management business processes commenced Research Policy Deploy information warehouse System

Prepare and implement a business driven HR strategy

Prepare and

HR management business processes harmonized Research management

HR information systems acquired or developed Research management

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STRATEGY

ACTIVITY implement a business driven Research strategy 2012 manuals Developed

ACHIEVEMENT 2013 2014 business processes procedures designed developed and implemented Research information systems acquired or developed Accounting procedures defined and implemented ISO certification for records management obtained

Prepare and implement a business driven Finance strategy Review and develop enhanced Administrative policies, systems and procedures Develop Assets Management System

Accounting Policies developed Transport, Procurement and Security Policies reviewed and harmonized Asset Management Policy and System developed

Financial management business processes Reviewed and Harmonized Transport, Procurement and Security Policies and Procedures implemented Asset Management Policy and System implemented Asset registers updated and consolidated Refurbishment Program implemented

Provide appropriate training and skills development programmes

Provide modern GRA GRA offices HQ building and other refurbishment offices program prepared Establish GRA Training Academy

GRA Training Academy refurbished and upgraded Staff training and

Enhance staff capacity

Staff training and

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STRATEGY

ACTIVITY in all fields 2012 development programmes developed

ACHIEVEMENT 2013 2014 development Staff training and programmes development implemented programmes implemented Revenue collection and service delivery performance measures in all fields enhanced

Develop and promote GRA brand

Develop strategic partnerships for capacity building Develop corporate visual identity standards

Strategic partners identified Corporate Visual Identity Standards developed and implemented Staff dress code developed

MoUs developed and implemented Staff dress code implemented

Develop and promote a strong and positive corporate culture Develop and implement a Business Continuity strategy

Implement management systems to incentivize and reward excellence Design and implement Disaster Recovery a comprehensive Plan developed disaster recovery plan Develop succession policy and plan

Performance management system piloted Disaster Recovery Plan implementation commenced Succession Policy and Plan developed and implemented

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STRATEGY

ACTIVITY Implement comprehensive records management system 2012 Filing systems and procedures reviewed and integrated

Enhance community relations and stakeholder collaboration(2.5)

Establish stakeholder fora

Stakeholder fora with border communities and trade associations established

ACHIEVEMENT 2013 2014 Filing systems and procedures implemented Comprehensive Comprehensive records management records management system developed system implemented Community relations and stakeholder collaboration enhanced Corporate social responsibility program implemented

Develop corporate social responsibility programme

GOAL 5: COMPLIANCE WITH STATUTORY NON-REVENUE OBLIGATIONS STRATEGY Facilitate trade and investment ACTIVITY 2012 Reduce clearance and turnaround times at entry and exit points Improve Business Processes and reduce turnaround times in all GRA offices Ensure compliance with international treaties and agreements to which Procedures to measure turnaround times introduced Treaty commitments publicized through the Taxpayer Charter ACHIEVEMENT 2013 2014 Clearance time reduced to 2 days at seaports and 2 hours at the airport Turnaround times Turnaround times measured and measured and reduced reduced Updated SOPs implemented and staff trained

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STRATEGY

ACTIVITY Ghana is signatory 2012 SOPs reviewed to ensure compliance with Treaty commitments Joint Domestic Border Operations with other agencies introduced Stakeholder awareness programmes conducted

ACHIEVEMENT 2013

2014

Prevent the entry of prohibited and restricted goods into Ghana

Promote joint border operations with Security Agencies and International Organisations Organize stakeholder awareness prorammes on restricted and prohibited goods Improve Customs to Business Collaborations Cultivate and maintain network of informants Establish Strategic Intelligence units across the Ghana Revenue Authority Develop measures to protect public health and safety Intensification of Snap Checks

Joint Border agreements with neighbouring countries signed and implemented

All processes at the Entry Points automated Sustainable increase in value of informants information Strategic Intelligence units established in all regional capitals Reduced availability of illicit products Increase in revenue collected in classes of goods smuggled

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GOAL 6: INTEGRITY AND GOOD GOVERNANCE STRATEGY Develop and implement integrity initiatives ACTIVITY Prepare an AntiCorruption strategy 2012 Anti-Corruption strategy incorporated into the Collective Bargaining Agreement and Management Conditions of Service Integrity forum conducted ACHIEVEMENT 2013

2014

Organize annual Integrity Fora for Stakeholders Establish procedure for automatic logging of calls and e-mails Develop and implement Code of Conduct and Ethics Develop and display in public a Taxpayer Charter Develop and Develop and Publish implement an Tax objections and independent and Appeals systems and effective objections procedures and make and appeals procedure them available to the public Implement best Provide integrity and practice in Board good governance governance issues training to Board and Top management

Analyze feedback from forum and implement Procedure for automatic logging of calls and e-mails established

Code of Conduct and Ethics implemented and distributed Taxpayer Charter developed and publicly displayed Appeals procedures consolidated in legislation Appeals mechanism designed and in use Board and Top Management trained in Integrity and Good Governance

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STRATEGY

ACTIVITY 2012 Review and/or amend the GRA Act 2009 (Act 791) and organizational structure Institute an Award & Recognition policy and Name and Shame policy

ACHIEVEMENT 2013 GRA Act 2009 (Act 791) and organizational structure amended

2014

Recognize and reward outstanding acts of integrity

Award & Recognition policy and Name and Shame policy developed and implemented

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Conclusion
The principles that informed the development of GRAs strategic plan are cross-cutting. First, the plan serves as the bedrock for the formulation of a Modernization and Integration Plan for the GRA. Secondly, it provides a roadmap for all stakeholders to actively participate in charting a new course for the countrys tax administration. Thirdly, it provides the opportunity for GRA to measure its own performance in the context of revenue collection and client satisfaction. And fourthly, it provides an opportunity for institutional rebirth and renewal that will position GRA as a key player in Ghanas drive to a middle income country. The Plan clearly re-affirms GRAs commitment and determination to simplify, expand and improve the delivery of taxpayer services to all clients and to broaden the productive base of the country through strategic partnership and investment promotion. The attainment of voluntary compliance and ultimately increase in revenue is central to this plan. The attainment of an appreciable level of voluntary compliance requires a constellation of measures including tax education, rewards and deterrent sanctions for non-compliance. The plan provides for a sustained programme to improve client services delivery, educate the public on their obligations and to detect and punish noncompliance at all levels of the tax structure. GRAs medium term strategic plan therefore seeks to instill a sense of fiscal discipline in Ghanaians through rigorous enforcement measures for the realization of the governments revenue expectations. This is challenging but nonetheless doable. Indeed, the success of this plan will be determined by GRAs efficiency, effectiveness, the quality of service provided, the level of voluntary compliance and revenue growth. Every stakeholder, both internal and external, has a role to play in order for GRA to realize the dreams contained in the plan. We need to set realistic and achievable performance targets for ourselves both collectively and individually. We need to appreciate the challenges of our times and share in our corporate vision. What this plan calls for is change: change of mindsets, change of organizational culture and change in the way we relate to our diverse clients. This is therefore a plan for CHANGE.

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Ghana Revenue Authority 6th Floor, Heritage Tower, 6th Avenue, West Ridge, PMB TUC Post Office, Accra

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