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The Ghana Revenue Authority (GRA) was established by an Act of Parliament, Act 2009 (Act 791) merging the three revenue agencies that is the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Service (IRS), the Value Added Tax Service (VATS) and the Revenue Agencies Governing Board (RAGB) Secretariat into a single Authority for the administration of taxes and customs duties in the country. GRA has been established to: • Integrate Internal Revenue Service (IRS) and Value Added Tax Service (VATS) into domestic tax operations on functional lines. • Integrate the management of Domestic Tax and Customs • Modernise Domestic Tax and Customs operations through the review of processes and procedures with ICT as the backbone It is envisaged that the integration of the revenue agencies will bring the following benefits to taxpayers and the tax administration: • Reduced administrative and tax compliance cost • Better service delivery • Improved dep

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