Ghana Revenue Authority (GRA) Edition DT 0104a ver 1.0 (GRA upload 2020/09) 4 pages

Ghana Revenue Authority — Personal Income Tax Form, Revised Annual Estimate (DT 0104a)

The GRA form for changing your income tax estimate part-way through the year, and the instalments still to pay.

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GRA DT 0104a revised estimate · Personal Income Tax Form — Revised Annual Estimate
The official Ghana Revenue Authority (GRA) form, edition DT 0104a ver 1.0 (GRA upload 2020/09) — blank
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GRA DT 0104a revised estimate (2020) Personal Income Tax Form — Revised Annual Estimate — page 1 of 4
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GRA DT 0104a revised estimate (2020) Personal Income Tax Form — Revised Annual Estimate — page 2 of 4
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GRA DT 0104a revised estimate (2020) Personal Income Tax Form — Revised Annual Estimate — page 3 of 4
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GRA DT 0104a revised estimate (2020) Personal Income Tax Form — Revised Annual Estimate — page 4 of 4
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Fill this form online Blank PDF from Ghana Revenue Authority (GRA)

What is GRA DT 0104a revised estimate?

Self-assessed individuals in Ghana estimate their income tax at the start of the year (form DT 0104) and pay it in quarterly instalments. If your income changes, for example when an employment ends or the business does better or worse than expected, form DT 0104a revises that estimate.

It sets out your revised business, employment and investment income, chargeable income and total tax for the year, what you have already paid, and how many quarters are left. The amount for each remaining quarter is the revised tax less what you have paid, divided by the quarters outstanding.

FileIt adds up your income, works out the quarterly amount and prints everything on the GRA's own fillable PDF. You sign it, or use your right thumbprint, and hand it in to your tax office. FileIt never files anything with the GRA.

Who fills it
A self-assessed individual whose expected income has changed
Handed in to
Your GRA tax office (LTO, MTO or STO)
Covers
The year of assessment, normally 01/01 to 31/12
Signatures
The taxpayer (signature or right thumbprint), or someone declaring on their behalf
Edition
DT 0104a ver 1.0
Pages
4 (form, declaration, completion notes)

Who needs to fill out GRA DT 0104a revised estimate?

  • Sole traders and self-employed people whose income is turning out higher or lower than estimated.
  • Individuals whose employment has ended or changed during the year.
  • People with investment income that has changed significantly.
  • An accountant or family member declaring on the taxpayer's behalf.

When to use GRA DT 0104a revised estimate

  • After a change of employment, business or investment income during the year of assessment.
  • When the GRA asks you to revise your estimate.
  • Not for the first estimate of the year: that is form DT 0104.

What you need before you start

  • Your TIN or Ghana Card PIN and your tax office.
  • Your revised income figures for the year and allowable deductions.
  • The GRA's rates for the year, to work out the revised tax.
  • What you have paid in instalments so far and how many quarters are left.

What’s on GRA DT 0104a revised estimate

The 2020 edition has 4 pages. FileIt asks for it in 4 parts:

  1. Tax office and periodTaxpayer
  2. TaxpayerTaxpayer
  3. Revised statement of income and tax computationTaxpayer
  4. DeclarationTaxpayer

How to fill out GRA DT 0104a revised estimate, step by step

1 Tax office and period

Tick LTO, MTO or STO, name the office, and give the year of assessment and period (dd/mm).

2 Your details

Names, nationality, TIN and any business names. Blank other names and business names print N/A, as the notes ask.

3 Revised income

A. business, B. employment and C. investment and other income. Line 1 adds them up.

4 Tax computation

Line 2 revised chargeable income, line 3 instalments already paid, line 4 revised total tax, line 5 quarters outstanding. FileIt works out line 6: (line 4 - line 3) / line 5.

5 Declaration

Declare on your own behalf, or someone declares for you with their relationship and address. Sign or thumbprint on paper.

Common mistakes to avoid

  • Using DT 0104a for the first estimate of the year.
  • Forgetting to deduct the instalments already paid.
  • Revised tax higher than chargeable income, or chargeable income higher than total income.
  • Leaving boxes empty instead of N/A or 0.

After you fill it out

Sign or thumbprint the declaration and hand it in to your tax office.

Pay the revised amount each remaining quarter.

FileIt keeps the revised estimate in your vault next to the original DT 0104.

Fill out GRA DT 0104a revised estimate online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 33 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Ghana Revenue Authority (GRA) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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GRA DT 0104a revised estimate: frequently asked questions

Is DT 0104a a new edition of DT 0104?

No. They are separate GRA forms: DT 0104 is the annual estimate and DT 0104a revises an estimate you have already given.

How is the quarterly amount worked out?

As the GRA's notes say: the revised total tax payable less the instalments already paid, divided by the number of quarters outstanding.

Does FileIt calculate my tax?

No. It adds up your income and works out the quarterly figure, but you enter the chargeable income and tax using the GRA's rates.

Can I submit it through FileIt?

No. FileIt prepares the official PDF; you hand it in to the GRA yourself.

Official sources

FileIt is not affiliated with or endorsed by Ghana Revenue Authority (GRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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