25 May 2016

Ghana's Revenue Authority clarifies certain provisions of Income Tax Act, 2015 Act 896 (as amended)

In accordance with Paragraph 2 of the Seventh Schedule of the Income Tax Act, 2015, Act 896 (as amended), the Commissioner General (CG) of the Ghana Revenue Authority (GRA) has issued a number of Practice Notes setting out the CG's interpretation of certain provisions in the Income Tax Act, 2015, Act 896 (as amended). The Practice Notes are currently in draft form and may be modified, altered or withdrawn by the CG.

A Tax Alert prepared by Ernst & Young Ghana, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-0916

Document ID: 2016-0916