The Ghana Revenue Authority in a social media post wrote:
Returns and Payment of Tax When a gift is received by an individual and that gift is not in respect of business and employment, the taxpayer shall within 21 days of receiving the gift, submit to the GRA in writing a return containing the following information:
The description and location of the taxable gift
The total value of the gift
How it is calculated and tax payable with respect to that gift
The full name and address of the donor of the gift
Any other information required by the Commissioner
That person shall remit to the Commissioner the amount of tax calculated as payable and the payment of tax is due at the time the return is submitted.
Aside from E-levy, it is obvious Ghanaians would need to pay the domestic tax on gifts received henceforth.
