GRA Strategic Plan Vers 2.0 06.12.11.PDF

GRA STRATEGIC PLAN ( 2012-2014)

2012-2014

GHANA REVENUE AUTHORITY

THREE-YEAR STRATEGIC PLAN

MODERNIZATION PROGRAMME OFFICE 11/23/2011

Integrity and Good Governance

Maximum Voluntary Tax Compliance

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TABLE OF CONTENTS Page Table of Content……………………………………………………………... ii ABBREVIATIONS………………………………………………………….. iii

Forward By the Board Chairman…………………………………………………………...iv Introduction by the Commissioner-General……………………………………………vi

Functions and Responsibilities……………………………………………………………..1 Vision………………………………………………………………………………..........2

Mission…………………………………………………………………………………….2

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

Conclusion…………………………………………………………………………………………29

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Abbreviations/Acronyms AU African Union CEPS Customs, Excise and Preventive Service DC Deputy Commissioner DTRD Domestic Tax Revenue Division GCMS Ghana Customs Management System GDP Gross Domestic Product GRA Ghana Revenue Authority HR Human Resources IRS Internal Revenue Service ISO International Standards Organization IT Information Technology KPI Key Performance Indicators LTO Large Taxpayer Office MOU Memorandum of Understanding MTO Medium Taxpayer Office NRC National Redemption Council PNDC Provisional National Defence Council SOP Standard Operating Manual STO Small taxpayer office TIN Tax Identification Number TRIPS Total Revenue Integrated Processing System WCO World Customs Organization

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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 re-define 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 Ghana’s economy and the living standards of its people. We are aware of the various concerns of our customers. The strategic plan is customer- focused 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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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 today’s 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

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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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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 inter-connected 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 GRA’s 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 .


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 Authority’s 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

Commissioner Support Services

DC – Large Taxpayer Office

DC – Medium Taxpayer Office

DC – Small Taxpayers & Field Operations

DC – Policy & Programmes

DC - Operations DC - Preventive

DC – Policy & Programmes

DC - Administration DC - Finance

DC – Research, Monitoring & Planning

DC – Human Resources

DC – Training & Development


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 Delivery

We will recognize at all times that the Taxpayer is our 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 Authority’s Core Values at all times.

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CORPORATE GOALS The six Corporate Goals listed below have been identified as critical to the GRA’s first five years of operation: Optimal Revenue Collection

The optimization of revenue collection is the reason for the GRA’s establishment. The revenue collected will be used to fund the Government’s 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.

Maximum Voluntary Tax Compliance

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.

Fair and Transparent Tax Environment

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 tax-compliant.

Strong, Professional and Credible Organisation

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.

Compliance with Statutory Non-Revenue Obligations

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.

Integrity and Good Governance

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.

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GOALS, STRATEGIES AND PERFORMANCE INDICATORS GOAL 1: OPTIMAL REVENUE COLLECTION

STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Revenue increased by110.4% between 2011 and 2014 30% growth in Registered taxpayers by 2014 Reduced time for business processes to conform to Taxpayers’ Charter.

Widen the tax net

Sanitise and update the Taxpayer Register

Identify and register all eligible taxpayers

Design appropriate tax schemes for the informal sector

Modernize Customs operations

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

Improve the control of Free zone operations

Extend GCMS coverage to all major Customs control points

Improve inspection and declaration verification systems and procedures

Integrate and modernize domestic taxes

Develop and implement integration plan for DTRD

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Re-demarcate and integrate tax zones

Debt stock reduced by 20%. annually till 2014 Decrease cost of collection by 10% between 2012 and 2014

Segment taxpayers and administer taxes by appropriate categories

Develop integrated procedure manuals

Re-engineer business processes, systems and procedures

GOAL 2: MAXIMUM VOLUNTARY TAX COMPLIANCE

STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Reduce obstacles to compliance

Review, simplify and harmonise existing tax laws

On-time filing and payment increased by 20% per annum Decrease pending enforcement actions annually by 20% 30% growth in Registered taxpayers by 2014

Review and simplify existing tax forms

Develop network of Customer Service Centres

Strengthen information flow among divisions

Provide incentives for compliant taxpayers & sanction non-compliant taxpayers

Liaise with Education authorities to include taxation in curricula

Develop and implement service delivery programmes

Develop and implement integrated and enhanced Taxpayer Education Programmes

Develop GRA Website Introduce a Customer Increase staff understanding of


STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Care programme diverse customer needs

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

Conduct regular Taxpayer Perception Surveys and communicate results and planned actions

GOAL 3: FAIR AND TRANSPARENT TAX REVENUE ENVIRONMENT

STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Enhance preventive operations

Improve cooperation with national and international enforcement agencies

Debt stock reduced by 20%. annually till 2014 Reduce customs processing time and costs by 10% annually.

Develop framework for sharing information & intelligence with national & international enforcement agencies

Improve Debt Management and Enforcement

Develop policy on classification and profiling of debtors

Develop and implement criteria for assessment of penalties

Develop tax payer debt early warning system

Improve Investigation and Intelligence capacity

Review, improve and implement Informants’ Reward Scheme

Develop and implement an intelligence-gathering system

Institute risk management schemes

Develop risk-based compliance and audit selection models

Design and circulate risk management audit trail reports


STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Regularly update selection criteria

to improve utilization of the GCMS risk management system

Increase intelligence gathering capacity in addition to informants scheme

Improve collaboration with government agencies and other stakeholders

Establish Joint standing Committees with relevant bodies

Undertake joint operations with relevant bodies

GOAL 4: STRONG, PROFESSIONAL AND CREDIBLE ORGANISATION

STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Develop a function based organisational structure with strong headquarters administration

Implement and populate the approved organization structure

Increase job satisfaction by 10% annually.

Optimise staff deployment Implement Employer of Choice programme

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 Work-Life Balance programme

Design attractive remuneration


STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS scheme

Increase customer satisfaction by 20% annually

Integrate and modernize Support Services

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

Provide appropriate training and skills development programmes

Establish GRA Training Academy

Enhance staff capacity in all fields Develop strategic partnerships for

capacity building Develop and promote GRA brand

Develop corporate visual identity standards

Develop and promote a Implement management systems


STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS strong and positive corporate culture

to incentivize and reward excellence

Develop and implement a Business Continuity strategy

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

Enhance community relations and stakeholder collaboration

Develop corporate social responsibility programme Establish stake holder fora

GOAL 5: COMPLIANCE WITH STATUTORY NON-REVENUE OBLIGATIONS

STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Facilitate trade and investment

Reduce clearance and turnaround times at entry and exit points

30% increase in market checks conducted for restricted and prohibited goods by 2014 Increase in intelligence gathering capacity

Improve Business Processes at the Entry Points and reduce turnaround times in all GRA offices.

Ensure compliance with international treaties and agreements to which Ghana is signatory


STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Promote joint border operations

with Security Agencies and International Organisations

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

Prevent the entry of prohibited and restricted goods into Ghana

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 GOAL 6: INTEGRITY AND GOOD GOVERNANCE

STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Develop and implement integrity initiatives

Prepare an Anti-Corruption strategy

Number of disciplinary cases per year between 2012 and 2014 reduced by 10%

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


STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Taxpayer Charter

5% reduction in staff related fraud cases annually. Objections and Appeals reduced by 10% annually

Develop and implement an independent and effective objections and appeals procedure

Develop and Publish Tax objections and Appeals systems and procedures

Implement best practice in Board governance issues

Provide Integrity and Good 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

Recognize and reward outstanding acts of integtriy

Institute an Award & Recognition and “Name and Shame” policy


GOALS, STRATEGIES AND TARGET DATES, 2012-2014 GOAL 1: OPTIMAL REVENUE COLLECTION

STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Widen the tax net

Sanitise and update the Taxpayer Register

Taxpayer Register cleaned and TIN’s re-issued

Identify and register all eligible taxpayers

Registered Taxpayers increased by 10%

Design appropriate tax schemes for the informal sector

Appropriate Tax schemes designed

Legal and administrative arrangements in place

Tax schemes implemented

Modernize Customs Operations

Automate existing peripheral manual systems to GCMS

Manual peripheral sub-systems reviewed

Manual peripheral systems automated

Restructure the post clearance control programme

Compliance increased in line with WCO standards

Track the movement of transit and warehoused goods

All transit and warehoused goods accounted for

Strengthen the control systems for warehoused goods

Control systems for warehoused goods reviewed

Control systems for warehoused goods strengthened and implemented

Strengthen the control of temporary imported goods

Control systems for temporary imported goods strengthened and implemented

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STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Improve the control of

Free zone operations Illegal leakage into the

local market eliminated

Extend GCMS to all major Customs control points

GCMS coverage extended to all major control points

Improve inspection and declaration verification systems and procedures

Comprehensive independent review of current systems and procedures conducted

Review recommendations evaluated and implemented

Integrate and modernize domestic taxes

Develop and implement an integration and modernization plan for DTRD

Integration of DTRD completed

Modernized domestic tax operational processes implemented in all DTRD offices

Re-demarcate and integrate tax zones

Taxpayer districts demarcated and integrated

Segment taxpayers and administer taxes by appropriate categories

LTOs and pilot MTOs established Joint audit visits to Taxpayers introduced

Roll-out MTO’s and pilot STO’s

Roll-out STO’s

Develop integrated procedure manuals

SOP’s for Domestic Taxes introduced and in use

Re-engineer business processes, systems and procedures

Software for new business process developed and ready for use


GOAL 2: MAXIMUM VOLUNTARY TAX COMPLIANCE

STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Reduce obstacles to compliance

Review, simplify and harmonize existing tax laws

Tax Laws reviewed, simplified, harmonized and enacted

Review and simplify existing tax forms

Simplified tax forms introduced

Develop network of Customer Service Centres

10 Pilot Customer Service Centres established

Customer Service Centres established

Provide incentives for compliant taxpayers

Taxpayer incentive options reviewed

Taxpayer incentive options implemented

Liaise with Education authorities to include taxation in curricula

Tax Modules running in educational institutions

Develop and implement service delivery programmes

Develop and implement Tax Education Programmes

Tax Education Programmes delivered

Develop GRA Website

GRA Website updated and maintained

Introduce a Customer Care programme

Increase staff understanding of the diverse customer needs

Customer Care Manual introduced

Staff trained in Customer Care Cost of tax compliance reduced

Reduction in Taxpayer service delivery time

Conduct regular Taxpayer Perception Surveys and

Customer Satisfaction Survey Report undertaken and


STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014

communicate results and planned actions

publicized biennially

GOAL 3: FAIR AND TRANSPARENT TAX REVENUE ENVIRONMENT

STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Enhance preventive operations

Improve cooperation with national and international enforcement agencies

MOU for Anti-smuggling initiatives with three neighboring countries implemented

Improve cooperation with six Ecowas countries including our immediate neighbors

Cooperation with Strategic AU countries improved

Develop framework for sharing information & intelligence with national & international enforcement Agencies

Framework for information & intelligence sharing developed

Action plans developed under the framework executed

Improve Debt Management and Enforcement

Develop policy on classification and profiling of debtors

Policy on classification and profiling of debtors developed

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

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

Develop and implement criteria for assessment of penalties

Develop criteria Implement penalty policy

Develop Taxpayer debt early warning system

Taxpayer debt early warning system developed

Taxpayer debt early warning system implemented


STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Review, improve and

implement Informants’ Reward Scheme

Enhanced Informants’ Reward Scheme implemented

Develop and implement an intelligence-gathering system

Intelligence-gathering system developed

Intelligence-gathering system implemented

Institute risk management schemes

Develop risk-based compliance and audit selection models

Risk-based compliance and audit selection model developed

Risk-based compliance and audit selection model implemented

Design risk management audit trail reports

GCMS and TRIPS risk management audit trail reports designed

GCMS and TRIPS risk management audit trail reports available for use

Regularly update the selection criteria to improve utilization of the GCMS risk management system

Selection criteria updated

Improve collaboration with government agencies and other stakeholders

Establish Joint Standing Committees with relevant bodies

Joint Standing Committees established and meeting regularly

Undertake joint operations with relevant bodies

Joint operations in place


GOAL 4: STRONG, PROFESSIONAL AND CREDIBLE ORGANISATION

STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Develop a function based organizational structure with strong headquarters administration

Implement and populate the approved organization structure

Organizational structure implemented

Optimise staff deployment

Job descriptions for all positions completed Management of GRA appointed

Staff optimally deployed

Implement Employer of Choice programme

Develop and implement a comprehensive development programme for staff

Comprehensive Staff Development Programme designed

General Career Development Programme implemented

Functional Career Development Programme implemented

Develop and implement a well structured progression system

Scheme of Service developed

Scheme of Service implemented Job Evaluation conducted and grading systems synchronized

Develop and implement an effective performance management system

Effective Performance management system developed

Effective Performance management system piloted

Effective Performance management system implemented

Develop Conditions of Conditions of Service



Service

finalized and implemented

Foster healthy Employee Relations

Independent Staff Satisfaction Survey commissioned

Action plan developed and feedback provided to Staff

Develop and implement a Work-Life Balance programme

Comprehensive Work-life-balance programme developed

Comprehensive Work-life-balance programme implemented

Design attractive remuneration scheme

Conduct externally focused remuneration benchmarking survey

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

Deploy information warehouse System

Prepare and implement a business driven HR strategy

HR policies developed for a unified GRA Review of HR management business processes commenced

HR management business processes harmonized

HR information systems acquired or developed

Prepare and Research Policy Research management Research management



implement a business driven Research strategy

manuals Developed

business processes developed

procedures designed and implemented Research information systems acquired or developed

Prepare and implement a business driven Finance strategy

Accounting Policies developed

Financial management business processes Reviewed and Harmonized

Accounting procedures defined and implemented

Review and develop enhanced Administrative policies, systems and procedures

Transport, Procurement and Security Policies reviewed and harmonized

Transport, Procurement and Security Policies and Procedures implemented

ISO certification for records management obtained

Develop Assets Management System

Asset Management Policy and System developed

Asset Management Policy and System implemented Asset registers updated and consolidated

Provide modern GRA HQ building and other offices

GRA offices refurbishment program prepared

Refurbishment Program implemented

Provide appropriate training and skills development programmes

Establish GRA Training Academy

GRA Training Academy refurbished and upgraded

Enhance staff capacity Staff training and Staff training and



in all fields development programmes developed

development programmes implemented

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

Develop strategic partnerships for capacity building

Strategic partners identified

MoU’s developed and implemented

Develop and promote GRA brand

Develop corporate visual identity standards

Corporate Visual Identity Standards developed and implemented Staff dress code developed

Staff dress code implemented

Develop and promote a strong and positive corporate culture

Implement management systems to incentivize and reward excellence

Performance management system piloted

Develop and implement a Business Continuity strategy

Design and implement a comprehensive disaster recovery plan

Disaster Recovery Plan developed

Disaster Recovery Plan implementation commenced

Develop succession policy and plan

Succession Policy and Plan developed and implemented


STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Implement

comprehensive records management system

Filing systems and procedures reviewed and integrated

Filing systems and procedures implemented Comprehensive records management system developed

Comprehensive records management system implemented

Enhance community relations and stakeholder collaboration(2.5)

Establish stakeholder fora Develop corporate social responsibility programme

Stakeholder fora with border communities and trade associations established

Community relations and stakeholder collaboration enhanced Corporate social responsibility program implemented

GOAL 5: COMPLIANCE WITH STATUTORY NON-REVENUE OBLIGATIONS

STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Facilitate trade and investment

Reduce clearance and turnaround times at entry and exit points

Clearance time reduced to 2 days at seaports and 2 hours at the airport

Improve Business Processes and reduce turnaround times in all GRA offices

Procedures to measure turnaround times introduced

Turnaround times measured and reduced

Turnaround times measured and reduced

Ensure compliance with international treaties and agreements to which

Treaty commitments publicized through the Taxpayer Charter

Updated SOP’s implemented and staff trained



Ghana is signatory

SOP’s reviewed to ensure compliance with Treaty commitments

Promote joint border operations with Security Agencies and International Organisations

Joint Domestic Border Operations with other agencies introduced

Joint Border agreements with neighbouring countries signed and implemented

Prevent the entry of prohibited and restricted goods into Ghana

Organize stakeholder awareness prorammes on restricted and prohibited goods

Stakeholder awareness programmes conducted

Improve Customs to Business Collaborations

All processes at the Entry Points automated

Cultivate and maintain network of informants

Sustainable increase in value of informants’ information

Establish Strategic Intelligence units across the Ghana Revenue Authority

Strategic Intelligence units established in all regional capitals

Develop measures to protect public health and safety

Reduced availability of illicit products

Intensification of Snap Checks

Increase in revenue collected in classes of goods smuggled


GOAL 6: INTEGRITY AND GOOD GOVERNANCE

STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Develop and implement integrity initiatives

Prepare an Anti-Corruption strategy

Anti-Corruption strategy incorporated into the Collective Bargaining Agreement and Management Conditions of Service

Organize annual Integrity Fora for Stakeholders

Integrity forum conducted

Analyze feedback from forum and implement

Establish procedure for automatic logging of calls and e-mails

Procedure for automatic logging of calls and e-mails established

Develop and implement Code of Conduct and Ethics

Code of Conduct and Ethics implemented and distributed

Develop and display in public a Taxpayer Charter

Taxpayer Charter developed and publicly displayed

Develop and implement an independent and effective objections and appeals procedure

Develop and Publish Tax objections and Appeals systems and procedures and make them available to the public

Appeals procedures consolidated in legislation Appeals mechanism designed and in use

Implement best practice in Board governance issues

Provide integrity and good governance training to Board and Top management

Board and Top Management trained in Integrity and Good Governance



Review and/or amend

the GRA Act 2009 (Act 791) and organizational structure

GRA Act 2009 (Act 791) and organizational structure amended

Recognize and reward outstanding acts of integrity

Institute an Award & Recognition policy and “Name and Shame” policy

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


Conclusion

The principles that informed the development of GRA’s 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 country’s 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 Ghana’s drive to a middle income country.

The Plan clearly re-affirms GRA’s 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 non-compliance at all levels of the tax structure.

GRA’s medium term strategic plan therefore seeks to instill a sense of fiscal discipline in Ghanaians through rigorous enforcement measures for the realization of the government’s revenue expectations. This is challenging but nonetheless “doable”. Indeed, the success of this plan will be determined by GRA’s 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

Documents

GRA Strategic Plan Vers 2.0 06.12.11.PDF