The Ghana Revenue Authority (GRA) from January 2015 will not have the sole mandate to determine the tax returns of businesses in the country.Businesses will be expected to asses themselves and declare their returns. This move according to the GRA, aimed at checking inadequacies in the present tax regime.Taxpayers will soon be given the responsibility to accurately compute and report their tax liability to the Ghana Revenue Authority, under the self-assessment regime.Returns submitted will be subjected to verification by GRA on the accuracy and complete of the items on the returns.This move according to the project manager of self-assessment at the GRA, George Lamptey is aimed at curbing the frequent complaints of over taxation and corruption under Ghana’s present tax regime.In a bid to meet its policy objective of full self-assessment practice for all registered taxpayers by 2015, the Ghana revenue authority is reviewing and updating the relevant tax legislation and setting up client service units to provide taxpayers with the information.Non availability of funds, poor record keeping habits by taxpayers and internal and external stakeholder resistance to change has been identified as factors that could hinder the success of the self-assessment regime. The GRA has therefore called on its development partners to help make the project a success.All businesses by January 2015, will required to asses themselves and declare their tax returns.The opportunity self-assess will be given to the large, medium and small taxpayers.