”GRA engages all taxpayers to assess their incomes earned and follows a standard procedure in communicating with them. These processes include, writing to request taxpayers to voluntarily declare their income; raising assessments when they fail to declare their income by the due date and following due processes to request for the payment of the tax due.
Enforcement actions such as garnishment of accounts are resorted to only after taxpayers have refused to cooperate with the Authority following the tax assessments raised.