TABLE OF CONTENTS - GRA

1 3 GRA 2nd Strategic Plan 2015 - 2017 GRA 2nd Strategic Plan 2015 - 2017 VisionTo be a world-class Revenue Administration recognised for professionalism, integrity and excellenceMissionTo mobilise revenue for national development in a transparent, fair, effective and efficient mannerCore ValuesThe Authority is guided by the following core values:Integrity: To be fair and honestFairness: To provide consistent and standardised serviceTeamwork: To work together to achieve our goalsInnovation: To build a culture that readily adapts to changes in the operating environmentProfessionalism: To apply the requisite knowledge, skills and abilities to meet stakeholder expectations Vision, Mission and Core Values5 GRA 2nd Strategic Plan 2015 - 2017 GRA 2nd Strategic Plan 2015 - 2017 4 TABLE OF CONTENTSVISION, MISSION AND CORE VALUES LIST OF TABLES, FIGURES AND GOALS ACRONYMS FOREWORD BY THE MINISTER OF FINANCE MESSAGE FROM THE BOARD CHAIRMAN MESSAGE FROM THE COMMISSIONER-GENERAL EXECUTIVE SUMMARY PART 1: INTRODUCTION LEGAL BACKGROUND ROLE OF GRA IN THE COUNTRY S DEVELOPMENT TAX POLICY ENVIRONMENT RELATIONS WITH EXTERNAL STAKEHOLDERS AND DEVELOPMENT PARTNERS PART 2.

2 EVALUATION OF 1ST STRATEGIC PLAN INTRODUCTION MAJOR ACHIEVEMENTS CHALLENGES AND LESSONS LEARNT PART 3: OPERATING ENVIRONMENT INTRODUCTION MACROECONOMIC ENVIRONMENT SITUATIONAL ANALYSIS PART 4: STRATEGIC PLAN 2015 2017 INTRODUCTION STRATEGIC GOALS STRATEGIC PLAN PROCESS RISKS AFFECTING THE STRATEGIC PLAN STRATEGIC PRIORITIES TIMELINES GOALS, OBJECTIVES, INITIATIVES AND HIGH LEVEL PART 5: MONITORING, EVALUATION AND REPORTING INTRODUCTION MONITORING AND EVALUATION FRAMEWORK ???PART 6: GOVERNANCE INTRODUCTION GOVERNANCE STRUCTURE PART 7: CHANGE MANAGEMENT AND INTRODUCTION CHANGE MANAGEMENT COMMUNICATION PART 8: EXPECTED BENEFITS LIST OF FIGURES, TABLES AND GOALS FIGURESF igure 1: GRA Headquarters Organisational Structure Figure 2: Tax Revenue Percentage to GDP 2007 2014 Figure 3: Contribution of Revenue Sources to total tax Revenue in 2014 Figure 4: Analysis Diagram Figure 5: Balanced Scorecard Perspectives on GRA s Strategic Goals Figure 6: Levels of Actionable Activities for Strategic Goals Figure 7: GRA Programme Governance Structure Figure 8: Change Management Interaction Model Figure 9: The Change Commitment Curve TABLEST able 1: Timelines TABLE 2.

3 Targets for Monitoring and Evaluation Framework 3568910111415171818182021212224252527 28292930323234407475758283848687888990 16262627303183878834 76 7 GRA 2nd Strategic Plan 2015 - 2017 GRA 2nd Strategic Plan 2015 - 2017 6 AEOBRSCETCOCBODCPA DANIDADFID DTDTRDE C O WASFITABGCMSGDPGHABAGIFFGIFMISGISGIZG O TAGRAGSGDAGUTAHNWIHRHRISISOA uthorised Economic Operator Business Requirement Specifications Common External TariffsGhana Cocoa BoardCorporate and Public AffairsDevelopment Cooperation of DenmarkDepartment For International DevelopmentDomestic TaxDomestic Tax Revenue DivisionEconomic Community of West African StatesFree Income Tax Advisory BureauGhana Customs Management System Gross Domestic ProductGhana Hairdressers and Beauticians Association Ghana Institute of Freight ForwardersGhana Integrated Financial Management Information System Geographical Information SystemDeutsche Gesellschaft fur Internationale Zusammenarbeit GmbHGlobal Open Trunking Architecture Ghana Revenue AuthorityGhana Shared Growth and Development Agenda Ghana Union of Traders AssociationsHigh Net Worth Individual Human ResourceHuman Resources Information SystemInternational Organisation for Standardisation Information TechnologyMonitoring & EvaluationManagement Development Programme Memorandum of UnderstandingMedium Taxpayers OfficeNational Development Policy Framework National Fiscal Stabilisation Levy National Health Insurance LevyNational Redemption Council Decree Pay As You EarnPerformance Management SystemProvisional National Defence Council Law Registrar General s DepartmentResearch.

4 Planning and Monitoring State Secretariat of Economic Affairs of SwitzerlandStandard Industrial CodesSupreme Military Council Decree Standard Operating ProcedureStrategic PlanScheme of ServiceSystems Requirements Specifications Small Taxpayers OfficeStrengths, Weaknesses, Opportunities, ThreatsTerms of ReferenceTotal Revenue Integrated Processing System Total Tax PersonValue Added TaxIn this document any reference to The Authority refers to the Ghana Revenue AuthorityITM&EMDPMOUMTONDPFNFSLNHILNRCDP AY EPMSPNDCLRGD RPM SECO SIC SMCD SOP SP SOS SRS STO SWOT TOR TRIPS TTP VAT ACRONYMS9 GRA 2nd Strategic Plan 2015 - 2017 GRA 2nd Strategic Plan 2015 - 2017 8 BY THE MINISTER OF FINANCE The establishment of the Ghana Revenue Authori-ty (GRA) was a decisive measure by Government to modernise the country s tax system.

5 The cur-rent tax reforms are an integral part of the ongo-ing Public Financial Management (PFM) reforms. These reforms are aimed at ensuring efficient and transparent resource mobilisation and utilisation under the Ghana Shared Growth and Development Agenda II (GSGDA II).The current unfavourable global economic condi-tions coupled with Ghana s own internal challen-ges make it imperative that the Authority improves revenue mobilisation to bridge the revenue-expen-diture gap and help stabilise the fiscal 2nd Strategic Plan of GRA comes at an opportune time to support the 2015 Budget captioned Transformational Agenda: Securing the Bright Medium Term Prospects of the Economy through which Government expects to promote investment, create jobs and reduce recognises and appreciates the commitment and hard work of the Authority in mobilising revenue.

6 Nonetheless the Authority must aim to raise the Tax-to-GDP ratio to bridge the fiscal gap and bring it at par with the Sub-Saharan average of 20% of therefore expects the Authority to improve its processes and procedures, implement innovative measures, strengthen enforcement mechanisms and broaden the tax base to maximize tax revenue. Government will continue to formulate appropriate policies aimed at promoting efficient administration of the tax is confident that while adhering to the principles of fairness and integrity, the Authority will strive to enhance public confidence in revenue administration and improve tax successful implementation of the 2nd GRA Strategic Plan is of utmost importance and Government pledges its full commitment and TerpkerMinister for FinanceFOREWORD MESSAGE FROM THE BOARD CHAIRMAN The vision of the Ghana Revenue Authority to be a world class revenue administration recognised for professionalism, integrity and excellence sets the strategic direction for the organisation and forms the basis of the goals and objectives in the 2nd Strategic Plan outlines the strategic.

7 Administrative and operational efforts that will enable the Authori-ty consolidate its integration and modernisation agenda. It is expected that the successful imple-mentation of this Plan will deepen the current organisational reforms and result in a substantial increase in revenue tax revenue is projected to increase fromGHS 21, million in 2015 to GHS 29, million by 2017 which represents a nominal growth of 36%. The average clearance times at the ports will reduce by 8% in our bid to promote investment and trade Authority is committed to delivering quality and timely service to reduce taxpayers burden and promote voluntary compliance. The Board will, as a priority, encourage capacity building of GRA staff to ensure client satisfaction and meet the challenges of tax Board is highly appreciative of the hard work that went into developing this document and will endeavour to provide the support and guidance needed for the successful implementation of the 2nd Strategic TufuorBoard Chairman11 GRA 2nd Strategic Plan 2015 - 2017 GRA 2nd Strategic Plan 2015 - 2017 10 MESSAGE FROM THE COMMISSIONER-GENERAL The Ghana Revenue Authority (GRA) has made considerable progress in integrating the erstwhile Internal Revenue Service (IRS), the Customs, Excise and Preventive Service (CEPS)

8 , the Value Added Tax Service (VATS) and the Revenue Agencies Governing Board (RAGB) into a single corporate 1st Strategic Plan (2012 2014) focused on laying the foundation of the new organisation by establishing integrated management structures at both the Headquarters and the Field Offices. The 2nd Strategic Plan redefines and realigns the medium term strategic priorities of the Authority while incorporating the experiences and lessons learnt from the 1st Strategic Authority continues to be a strategic partner in Ghana s development and is constant-ly challenged to provide revenue to ensure sustainable growth. The 2015 non-oil revenue target for the Authority is approximately GHS 22 billion and is projected to grow at an average rate of 27% annually over the Plan measures adopted to steer the efforts of the Authority to meet expectations are detailed in the following five (5) strategic goals: Optimal revenue collection in a cost effective manner Responsive client service Compliance with statutory non-revenue obligations A transparent tax environment to enhance voluntary tax compliance A professional and credible organisationThe expected outcomes of these goals are strengthened systems and processes and highly responsive clients.

9 A rigorous monitoring and evaluation mechanism will be instituted as part of measures to track am confident that with the available resources, we will deploy a well-trained, dedicated and committed staff, to fulfil the mission of the Authority to mobilise revenue for national development in a transparent, effective and efficient BlanksonCommissioner-GeneralThe Ghana Revenue Authority was established by the Ghana Revenue Authority Act 2009 (Act 791) as a semi-autonomous body charged with the task of assessing, collecting and accounting for tax revenues. The core mandate of the Authority is to ensure maximum compliance with all relevant laws in order to ensure a sustainable revenue stream for government and a controlled and safe flow of goods across the country s rationale behind the establishment of the Authority was to provide a comprehensive approach to the administration of taxes and customs duties and the reduction of the com-pliance burden on taxpayers through the provision of efficient services.

10 The Authority has chalked major successes with the integration and modernisation of processes and of 1st Strategic PlanThe 1st Strategic Plan (2012 - 2014) was developed to build the foundations of the newly created Authority. The vision, mission and core values statements were crafted and used to define strategies and activities for the Plan period. An evaluation of the progress made towards the achievement of the goals, strategies and activities of the 1st Strategic Plan indicated that the Authority had taken significant steps towards the review and enactment of major tax legislation, the integration and modernisation of domestic taxes, improvement in trade facilitation, transparency and accountability, customer care and the preparation of strategic documents. The evaluation also identified challenges faced and some lessons learnt during the implementation of the Plan.