Global legislation search
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269+ matches
legal-2026.07.26-907
Provision text match · Ghana · en
Act 919
Tax
Section 87—Tax A licensee, contractor, sub-contractor and the Corporation shall pay taxes, including petroleum income tax and capital gains tax in accordance with applicable enactments.
Topics: acreage fees, after-tax rate of return, agreement approval, agreement review
Provision text match · Ghana · en
Act 754
National youth employment support
Section 5—National youth employment support At least twenty per cent of the revenue generated from the tax shall be used to finance the national youth employment programme. [As substituted by the Communications Service Tax (Amendment) Act, 2020 (Act 1025), s.2]
Topics: administrative compliance, appeals, asset distraint, civil proceedings
Provision text match · Ghana · en
Act 163
Income Tax Ordinance,
Section 26—Income Tax Ordinance, 1943. [Repealed by the National Investment Bank (Amendment) Law, 1985 (PNDCL 106), s. 1(d)]
Topics: agency services, annual accounts, appointment, audit
Provision text match · Ghana · en
Act 1025
Section 5 of Act 754 amended
ended by the substitution for section 5 of "National youth employment support 5. At least twenty per cent of the revenue generated from the tax shall be used to finance the national youth employment programme."
Topics: communications tax, effective date, employment, public finance
Provision text match · Ghana · en
Act 703
Additional benefits
uipment and accessories imported specifically and exclusively for the mineral operations; (b) exemption of staff from the payment of income tax on furnished accommodation at the mine site; (c) immigration quota in respect of the approved number of expatriate personnel; and (d) personal remittance quota for expatriate personnel free from tax imposed by an ena
Topics: application fees, application process, application processing, application rejection
Provision text match · Ghana · en
Act 766
Assignment of benefits
low a member to use that member's benefit to secure a mortgage for the acquisition of a primary residence but a member is not liable to pay tax on any withdrawal under this section.
Topics: accounting treatment, accounts, accrued benefits, actuarial functions
Provision text match · Ghana · en
Act 681
Definitions
ment at every level, including central, regional and local authorities or bodies, and all non-judicial instrumentalities, statutory bodies, taxing authorities, branches and subdivisions of any of the foregoing, and any entity which is directly or indirectly controlled by Ghana or one or more State Authorities; and includes the Environmental Protection Agency
Topics: asset charging, audits, authorities, bank accounts
Provision text match · Ghana · en
Act 478
Benefits and incentives
efits and Incentives. An enterprise shall be entitled to such benefits and incentives as are applicable to such enterprise under the Income Tax Decree 1975 (SMCD 5) and under Chapters 82, 84, 85 and 98 of the Customs Harmonised Commodity and Tariff Code scheduled to the Customs, Excise and Preventive Service Law, 1993 (PNDCL 330) and any other law for the ti
Topics: administration, administrative procedure, agreement registration, agreements
Provision text match · Ghana · en
Act 955
Terms of payment
Section 6—Terms of payment 4 The Commissioner-General may grant terms for the payment of assessed amounts and outstanding arrears.
Topics: administrative decision, amnesty, application procedure, audits
Provision text match · Ghana · en
Act 1029
Section 74 of Act 915 amended
hat person voluntarily discloses to the Commissioner-General an error inadvertently made by that person before the error is discovered by a tax officer; or before the next tax audit of that person, whichever is earlier"; (b) by the insertion after subsection (2), of "(2A) Subsection (2) shall not apply (a) if the person liable to pay the tax has been assesse
Topics: administrative procedure, audit, board governance, disclosure
Provision text match · Ghana · en
Act 310
Exemption from tax
Section 16—Exemption from Tax. The Corporation shall be exempt from the payment of income tax or any other prescribed tax.
Topics: accounts, annual audit, annual audit report, annual reports
Provision text match · Ghana · en
Act 954
Sections 47A and 47B inserted
on 3—Sections 47A and 47B inserted The principal enactment is amended by the insertion after section 47 of 47A. "Appointment of Value Added Tax Withholding Agent 3 The Commissioner-General may in writing appoint a Value Added Tax Withholding Agent for the Authority. 47B. Duties of a Value Added Tax Withholding Agent A Value Added Tax Withholding Agent shall
Topics: place of supply, returns, tax administration, tax payment
Provision text match · Ghana · en
Act 989
Information relating to tax
Section 12—Information relating to tax (1) Information obtained. from a tax return or gathered for the purposes of determining tax liability is exempt from disclosure. (2) Exempt information under subsection (1), may be disclosed if the person to whom the information relates, agrees to the disclosure.
Topics: access to information, administrative decision-making, administrative penalties, administrative powers
Provision text match · Ghana · en
Act 209
Imposition of airport tax
Section 1—Imposition of Airport Tax. (1) Every passenger departing from an airport in the country by aircraft shall pay to the Commissioner in respect of each flight (a) to a destination outside the country, a tax of US$50; and (b) to a destination within the country, a tax of ¢10,000. (2) 40% of payment made under subsection (1) shall be paid by the Commiss
Topics: aircraft ownership, airport tax, compliance, compliance timing
Provision text match · Ghana · en
Act 32
Application of Party Charged to Tax Bill
Section 31—Application of Party Charged to Tax Bill. Upon the party to be charged applying to the Court within the month referred to in section 30 of this Act, the Court may refer the bill and the demand of the lawyer to be taxed and settled by the taxing officer of the Court.
Topics: accounts, admission to practise, annulment, assignees
Provision text match · Ghana · en
Act 962
Exemption from taxes, duties and other charges
Section 25—Exemption from taxes, duties, fees and other charges (1) The Authority is exempt from the payment of taxes, duties, fees and other charges as the Minister responsible for Finance may determine with the prior approval of Parliament. (2) Subject to article 174 of the Constitution, the Minister responsible for Finance may with the approval of Parliam
Topics: accountability, allowances, annual reports, appointment
Provision text match · Ghana · en
Act 963
Exemption from taxes, duties, fees and other charges
Section 25—Exemption from taxes, duties, fees and other charges (1) The Authority is exempt from the payment of taxes, duties, fees and other charges as the Minister responsible for Finance may determine with the prior approval of Parliament. (2) Subject to article 174 of the Constitution, the Minister responsible for Finance may with the approval of Parliam
Topics: annual reports, appointments, asset transfer, audit compliance
Provision text match · Ghana · en
Act 979
Income Tax (Amendment) (No. 2) Act 979, 2018
1 INCOME TAX (AMENDMENT) (NO.2) ACT, 2018 (ACT 979) ARRANGEMENT OF SECTIONS Section First Schedule to Act 896 amended 2 ACT 979 THE NINE HUNDRED AND SEVENTY-NINETH ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED INCOME TAX (AMENDMENT) (NO.2) ACT, 2018 AN ACT to amend the First Schedule to the Income Tax Act, 2015 (Act 896) and to provide for related
Topics: amendment, income tax, tax rates
Provision text match · Ghana · en
Act 941
Income Tax (Amendment) Act, 2017 (ACT 941)
1 INCOME TAX (AMENDMENT) ACT, 2017 (ACT 941) 2 ACT 941 THE NINE HUNDRED AND FORTY-FIRST ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED INCOME TAX (AMENDMENT) ACT, 2017 AN ACT to amend the Income Tax Act, 2015 (Act 896) to provide for the exemption from tax of the gains from the realisation of securities listed on the Ghana Stock Exchange. DATE OF AS
Topics: capital gains, securities, stock exchange
Provision text match · Ghana · en
Act 1996
Exemption from tax and rates
Section 26—Exemption from Tax and Rates. (1) The Council shall be exempted from the payment of Income Tax imposed under the provisions of the Income Tax Decree, 1975 (S.M.C.D. 5) and from any rates.
Topics: allowances, annual budgeting, annual reporting, appointments