1. Be in possession of a Taxpayer Identification Number (TIN);
  2. Must have submitted his/her returns for the past three (3) years (including the return from the preceding year of income);
  3. Obtain an application form (which must be completed) from the Compliance Section, GRA's Headquarters (Ground Floor) or any branch office;
  4. All taxes must have been paid or arrangements satisfactory to the Commissioner- General, must have been made to pay all taxes and duties payable, i.e. Customs Duties (Permit for Immediate Deliver- PID), Income Tax, PAYE (Employers' Returns or Form 2), Excise Tax, Value Added Tax (VAT) and Property Tax;
  5. Complete Compliance Evaluation Form;
  6.      Corporate taxpayers should also submit a written application signed by an authorised personnel.

     NOTE: Only persons who have met all requirements will be allowed to go through the Compliance Process.