Internal Revenue (Amendment) Act, 2008 (Act 757)
A person who pays profit or repatriates profit must withhold a final tax on the gross amount at the prescribed rate.
- Withholding tax
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288 statutes · page 8 of 15
Ghana legislation
20 statutes shown from 288 source-backed records
A person who pays profit or repatriates profit must withhold a final tax on the gross amount at the prescribed rate.
This Act amends the Schedule of the Internal Revenue (Registration of Business) Act, 2005 by replacing certain amounts with new Ghana cedi amounts.
A person must register a business with the Commissioner before carrying it on.
This section gives the Act’s short title: International Bank, Fund and Finance Corporation Act, 1957.
The Minister may sign the Agreement for Ghana, deposit the acceptance instruments with the Bank, or authorize another named person to do so.
Judiciary administrative expenses are charged on the Consolidated Fund, and judicial pay and service conditions cannot be made worse.
A juvenile is a person under 18 who is in conflict with the law, and juveniles are to be dealt with differently from adults except in exceptional circumstances under section 17.
A licensed person must not export rough diamonds unless they have applied for and been issued a Kimberley Process Certificate by the Minister.
This section establishes the Kwame Nkrumah University of Science and Technology, Kumasi, gives it body corporate status with perpetual succession and a common seal, and gives it power to award its own degrees.
This section says the Act applies to all workers and employers, except the Armed Forces, Police Service, Prison Service, and specified security and intelligence agencies.
This section lists the interests in land.
The court may replace a possession order with an order deeming the purchaser’s conveyance to have passed title, and may also order compensation, subject to a cap.
The President may, if it is in the public interest and subject to the Act, declare land to be subject to a statutory wayleave by executive instrument.
The Lands Commission is established, has corporate status, and may sue, hold property, and enter transactions for its functions.
The Minister may appoint registry offices at other places, move offices, and increase or reduce their number.
The Act establishes the Legal Aid Commission as a body corporate with perpetual succession.
The General Legal Council continues as a body for the legal profession, legal education, and professional conduct, with powers to hold property and duties to appoint officers and follow the Minister’s general directions.
The President may revoke the appointment of an appointed member of a District Assembly.
This section repeals the Luxury Vehicle Levy Act, 2018 (Act 969).
This section identifies the Act as a private Act.
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