GHANA REVENUE AUTHORITY
DOMESTIC TAX REVENUE DIVISION
RETURN ON PROPERTY AND RENT INCOME
FOR THE PERIOD
TO
(MM/YYYY)
(MM/YYYY)
Select currency in which data is presented. GH¢
US$
£
€
NAME
NEW
OLD
TIN
TIN
(Please refer to the completion notes overleaf for guidance in completing this form)
POSTAL ADDRESS
DUE DATE FOR SUBMISSION OF RETURN
RESIDENTIAL
ADDRESS
TEL
CELL
e- MAIL
OCCUPATION
A. PARTICULARS OF PROPERTY
Type of Property
Land/House
Number
Location of
property
Use to which property is
put( Residential,
Commercial, Mixed)
DT 0117 ver 1.0
TENANTS DETAILS
NAMES TENANTS
OCCUPANCY PERIOD
FROM
ANNUAL RENT
TO
B. COMPUTATION OF TAX
Gross Income
Rate of Tax
Tax Payable To GRA
D. DECLARATION
I hereby declare that the particulars given in this return are true and correct
NAME
SIGNATURE
OR
THUMB PRINT
DATE
This form must be completed by every person who derives any income from rent and must be delivered to
the Commissioner of Domestic Tax Revenue Division within four months after the end of the Assessment
or Tax year.
DT 0117 ver 1.0
RETURN ON PROPERTY AND RENT INCOMES
COMPLETION NOTES
Please read the following notes carefully before completing the return
The Return should be completely filled. All boxes / columns should be completed, where a response is not
applicable enter n/a for text or a dash (-) or zero (0) for value or number
RETURN ON PROPERTY AND RENT INCOMES: This return reports on income earned on
Property and Rent. Fields to be completed are:
1.0
2.0
3.0
FOR THE PERIOD: This refers to the period within which incomes were earned
DENOMINATION: State the currency in which the income was earned
NAME OF PROPERTY OWNER: This is the name of the person receiving the property
or rent income
4.0
NEW TIN: This is the New eleven (11) character Taxpayer Identification Number.
5.0
OLD TIN: This is the Old ten (10) character Taxpayer Identification Number
6.0
ADDRESS – POSTAL & RESIDENTIAL: This refers to the contact address of the
property owner and is postal and residential
7.0
TELEPHONE NUMBERS: The telephone numbers of the property owner must be stated
here whether landline or cellular
8.0
E-MAIL: This refers to the E-mail address of the property owner if available.
9.0 WEBSITE: The website address of the property owner is posted here if available
10.0 OCCUPATION: This space is used to state the major business activity of the property owner
11.0 PARTICULARS OF PROPERTY: This area provides information on the various types of
property on which income is earned The information include
I.
Type of Property i.e. description of the property
II.
Land/House Number refers to the number identifying the property
III.
Location of Property refers to the geographical location of the property and
should be clear.
IV.
Use to which Property is put tells whether the property is used for commercial,
residential or other uses
12.0 TENANT DETAILS: This item refers to information of users of the property for which income
is earned and include;
I.
Name of Tenant Names of all economic users of the property
II.
Occupancy Period Start and End dates of the occupancy
III.
Annual Rent Amount of money paid annually for use of the property
13.0 COMPUTATION OF TAX: This refers to the method of calculating the Tax and is made up of;
I.
Gross Income This refers to the sum of all incomes received
II.
Rate Of Tax This is the approved rate of tax applicable to the income
III.
Tax Payable to GRA This refers to the total tax payable to GRA and is
computed by multiplying Gross Income by Rate of tax (14 ii x 14 iii)
14.0
DECLARATION: This is to be done by the property owner or a responsible representative
and should include Name, Signature and Date
DT 0117 ver 1.0