The Ghana Revenue Authority insists there is little it can do to ensure people declare their gifts for taxation.

The authority says it is hard to track who receives a gift from whom at any particular time.

The Internal Revenue Act 592 stipulates a 15% tax on all gifts that are over GHC50.00.

Acting Deputy Commissioner of GRA in charge of Communications and Corporate Affairs, Kwasi Oppong-Damoah says people should be encouraged to voluntarily declare gifts they receive.

Even though others are suggesting that for convenience the giver should be the one paying, tracking the giver is also a challenge, he said.

“Once you receive a gift in whatever form it is an income to you, yes there is the need for the law, but the implementation is what becomes the problem. Even though there are sanctions, becomes difficult to know who has given a sizeable gift to another.”