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75

176+ matches for “tax”

2016
Ghana Act or statute Heading match

Petroleum (Exploration and Production) Act, 2016 (Act 919)

Section 87 — Tax 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.

  • Acreage fees
  • After-tax rate of return
  • Agreement approval
  • Agreement review
  • Agreement termination
2008
Ghana Act or statute Title match

Communications Service Tax Act, 2008 (ACT 754)

Section 5 — National youth employment support 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]

  • Administrative compliance
  • Appeals
  • Asset distraint
  • Civil proceedings
  • Communications service tax
1963
Ghana Act or statute Heading match

National Investment Bank Act, 1963 (Act 163)

Section 26 — Income Tax Ordinance, Income Tax Ordinance,

Section 26—Income Tax Ordinance, 1943. [Repealed by the National Investment Bank (Amendment) Law, 1985 (PNDCL 106), s. 1(d)]

  • Agency services
  • Annual accounts
  • Appointment
  • Audit
  • Audit access
2008
Ghana Act or statute Provision text match

National Pensions Act, 2008 (Act 766)

Section 114 — Assignment of benefits Assignment of benefits

114—Assignment of benefits (1) A scheme shall have rules that prevent the assignment of benefit. (2) Despite subsection (1) a scheme may allow 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

  • Accounting treatment
  • Accounts
  • Accrued benefits
  • Actuarial functions
  • Administrative expenses
2004
Ghana Act or statute Provision text match

West African Gas Pipeline Act, 2004 (Act 681). Revised Edition

Section 43 — Definitions Definitions

income tax or any other tax matter, the Internal Revenue Service; "Tax Year" means a period of one year beginning on 1 January and ending on 31 December; "Technical Authority" means the Ministry of Energy and the Energy Commission; "US dollars" or "US$" means the lawful currency

  • Asset charging
  • Audits
  • Authorities
  • Bank accounts
  • Charges
2006
Ghana Act or statute Provision text match

Minerals and Mining Act, 2006 (Act 703)

Section 29 — Additional benefits Additional benefits

holder of a mineral right may be granted the following: (a) exemption from payment of customs import duty in respect of plant, machinery, equipment and accessories imported specifically and exclusively for the mineral operations; (b) exemption of staff from the payment of income tax

  • Application fees
  • Application process
  • Application processing
  • Application rejection
  • Arbitration
2017
Ghana Act or statute Title match

Tax Amnesty Act, 2017( Act 955)

Section 6 — Terms of payment Terms of payment

Section 6 — Terms of payment — Terms of payment

  • Administrative decision
  • Amnesty
  • Application procedure
  • Audits
  • Complaints
1994
Ghana Act or statute Provision text match

Ghana Investment Promotion Centre Act, 1994 (Act 478)

Section 23 — Benefits and incentives Benefits 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

  • Administration
  • Administrative procedure
  • Agreement registration
  • Agreements
  • Allowances
2008
Ghana Act or statute Title match

Customs, Excise (Duties and Other Taxes) (Amendment) Act, 2008 (Act 751)

Document document — Customs, Excise (Duties and Other Taxes) (Amendment) Act, 2008 (Act 751) Customs, Excise (Duties and Other Taxes) (Amendment) Act, 2008 (Act 751)

ACT 751 CUSTOMS, EXCISE (DUTIES AND OTHER TAXES) (AMENDMENT) ACT, 2008 (ACT 751) THE SEVEN HUNDRED AND FIFTY-FIRST ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED CUSTOMS, EXCISE (DUTIES AND OTHER TAXES) (AMENDMENT) ACT, 2008 An Act to amend the Customs, Excise (Duties and

  • Import duties
  • Imports
  • Telecommunications equipment
2025
Ghana Act or statute Title match

Income Tax Amendment Act, 2025

Document document — Income Tax Amendment Act, 2025 Income Tax Amendment Act, 2025

First Schedule to Act 896 amended Act 1134 REPUBLIC OF GHANA The One Thousand one hundred and thirty-fourth ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED INCOME TAX (AMENDMENT) ACT, 2025 AN ACT to amend the Income Tax Act, 2015 (Act 896) to remove the withholding on winnings

  • Income tax
  • Withholding tax
1963
Ghana Act or statute Title match

Airport Tax Act, 1963 (ACT 209)

Section 1 — Imposition of airport tax 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

  • Aircraft ownership
  • Airport tax
  • Compliance
  • Compliance timing
  • Directors
2016
Ghana Act or statute Title match

Income Tax (Amendment) Act , 2016 ( Act 907)

Section 1 — Section 7 of Act 896 amended Section 7 of Act 896 amended

Section 1—Section 7 of Act 896 amended The Income Tax Act, 2015 (Act 896) referred to in this Act as the “principal enactment” is amended in subsection (1) of section 7 (a) by the deletion of “and” after paragraph (n); (b) by the deletion of “.” and the insertion of “; and” after

  • Amendment
  • Exempt income
  • Income tax
  • Tax rates
  • Withholding tax
2015
Ghana Act or statute Title match

Income Tax (Amendment) Act, 2015 (Act 902)

Section 1 — First Schedule to Act 896 amended First Schedule to Act 896 amended

the rate of income tax applicable to other income under sub-paragraph (1)”.

  • Corporate tax
  • Income tax rates
  • Presumptive taxation
  • Turnover tax
2018
Ghana Act or statute Title match

Income Tax (Amendment) Act, 2018 (Act 1017)

Section 1 — Section 94 of Act 896 amended Section 94 of Act 896 amended

Section 1—Section 94 of Act 896 amended The Income Tax Act, 2015 (Act 896) is amended in section 94 by the insertion after subsection (3, of— "(4) A withdrawal from a provident fund or personal pension scheme before the retirement age by reason of the Novel Conronavirus (COVID-19)

  • Income tax exemption
  • Retirement savings withdrawals
2017
Ghana Act or statute Provision text match

African Union Import Levy Act,2017 (ACT 952)

Section 3 — Authority to collect Levy Authority to collect Levy

Section 3 — Authority to collect Levy — Authority to collect Levy

  • Bank accounts
  • Budget
  • Cross-border trade
  • Fund allocation
  • Fund management
2018
Ghana Act or statute Title match

Taxation( Use of Fiscal Electronic Device) Act, 2018 ( Act 966)

Section 3 — Obligation to use Fiscal Electronic Device Obligation to use Fiscal Electronic Device

Section 3 — Obligation to use Fiscal Electronic Device — Obligation to use Fiscal Electronic Device

  • Application and amendment procedure
  • Business location change notification
  • Business premises compliance
  • Cashless payments
  • Commencement

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