Laws and Documents

Find essential tax laws, regulations, and official documents to stay informed and compliant.

LAWS AND REGULATIONS

Communications-Service-Tax-Amendment.-Act-2013

Communication Service Tax_act

Customs-Act-2015

Abridged-version-of-Excise-Tax-Stamp-Act

Abridged-version-of-Excise-Duty-Act

Abridged-version-of-Customs-Act

Stamp Duty Act 2005 ACT689

Free-Zones-Act-1995-Act-504

GROWTH-AND-SUSTAINABILITY-LEVY-ACT-2023-ACT-1095

Free-Zones-Act-1995-Act-504

4_Abridged-version-of-Income-Tax-Act

Internal Revenue Service (IRS)_act-1

INCOME-TAX-AMENDMENT-ACT-2023-ACT-1094

INCOME-TAX-AMENDMENT-ACT-2021

INCOME-TAX-ACT-2015-ACT-896

Ghana-Act-967-Standard-for-Automatic

GHANA REVENUE AUTHORITY (GRA) ACT

gra_act

GHANA-REVENUE-AUTHORITY-AMENDMENT-ACT-2023-ACT-1096

Ghana-Infrastructure-investment-FundAmendmentAct2021

Ghana-Exemption-ACT-2022-2-1

petroluem-revenue-management-act815-2011

PETROLEUM INCOME TAX ACT, 1987

Revenue-AdminstrationAmendment-Act2020-Act-1029

Revenue-Administration-Act-amendment-2022

Revenue-Administration-Act-2016-ACT 915

Transfer-Pricing-Regulations-2020-LI-24121-_231207_142107

Value Added Tax Regulation LI 2243

VALUE ADDED TAX ACT_2013_870

Value Added Tax Act Regulation LI 2243

Ghana Education Trust Fund (GetFund)_act

Covid-19-Health-Recovery-Levy-Act

Abridged-version-of-Value-Added-Tax-Act

VAT-Amendment-Act-2021-Act-1072

VAT-AMENDMENT-2022 ACT 1087

VAT_AMENDMENT_ACT_954

VALUE-ADDED-TAX-REGULATIONS-2016-L.I.-2243

Value-Added-Tax-Amendment-Act-2022-Act-1082

DECIDED CASES

SCANCOM-PLC-VRS-COMM-GENERAL-GRAJUDGEMENT

RICHARD-AMO-HENE-v-VRS-COMM-GENERAL-GRA-ATTORNEY-GENERAL-SUPREME-COURT-JUDGMENT

PMGL v. CG (GRA) judgment. pdf[3537]

PERSEUS-MINING-GHANA-LIMITED-VRS-COMM-GENERAL-GRAJUDGEMENT

UNILIVER-GHANA-LIMITED-VRS-COMM-GENERAL-GRAJUDGEMENT

SEADRILL-VRS-COMM-GENERAL-GRA-JUDGMENT

SEADRILL GHANA OPERATIONS VRS. THE COMMISSIONER-GENERAL.(Court of Appeal Judgment dated 16th Nov)

BLUE-SKY-PRODUCTS-GHANA-LTD-VRS-COMM-GENERAL-GRAJUDGEMENT

Afrifa Vrs Ghana Revenue Authority 2022 GHASC 99 (30 November 2022)

2022 Maersk v GRA re cascading etc

JUDGMENT – SCANCOM PLC VS GRA

JUDGEMENT- MAERSK DRILLSHIP VRS COMM GENERAL (1)

IN THE SUPERIOR COURT OF JUDICATURE, IN THE HIGH

FANMILK JUDGMENT_20220413161416

Export Finance Company Ltd Vrs Ghana Revenue Authority Anor 2022 GHASC 96 (30 November 2022)

ORICA – JUDGMENT

MOVELLE V GRA JUDGMENT (1)

Maersk-JUDGEMENT

MAERSK-DRILLSHIP-VRS-COMM-GENERAL-GRAJUDGEMENT

Kwasi Nyantakyi Owiredu Vs Commissioner-General GRA Upfront mortgage interest deduction

JUDGMENT IN MOVELLE (1)

JUDGEMENT- MAERSK DRILLSHIP VRS COMM GENERAL Court of Appeal

PRACTICE GUIDLINES

Supply-By-The-Estate-Developer-The-Supplier-Of-Immovable-Property-For-Rental-Purposes-VAT-Administrative-Guidelines-

Guideline-on-the-requirement-to-show-Commissioner-Generals-Tax-Invoice-as-proof-of-expenses-incurred-for-Income-Tax-purposes

elevy_administrative_guidelines

CRS_Guidance_Notes

ADMINISTRATIVE-GUIDELINES-ON-UPFRONT-PAYMENT_upd

ADM-GUIDELINES-FINANCIAL-SECTOR-RECOVERY-LEVY

Common Reporting Standards (CRS)_Guidance_Notes (1)

PRACTICE NOTES

Practice-Note-on-Final-Limitation-of-Financial-Cost (1)

Practice-Note-on-Contribution-or-a-Donation-to-a-Worthwhile-Cause

Practice-Note-on-Charitable-Organisation

Practice-Note-on-VAT-Flat-Rate-Scheme

Practice-Note-on-VAT-Flat-Rate-Scheme (1)

Practice-Note-on-the-Application-of-Minimum-Chargeabe-Income

Practice-Note-on-Separate-Petroleum-Operation

Practice-Note-on-Repairs-and-Improvement-under-the-Income-Tax-Act-2015-ACT-896

Practice-Note-on-Repairs-and-Improvement-of-Depreciable-Assets

Practice-Note-on-obtaining-Double-Taxation-Relief-under-the-Income-Tax-Act-Act-896

Practice-Note-on-Mortgage-Interest-Loan-Deduction

Practice-Note-on-Limitation-on-Deduction-of-Financial-Costs

Practice-Note-on-Limitation-on-Deduction-of-Financial-Costs (1)

Practice-Note-on-Gains-or-Profits-from-Employment

Practice-Note-on-Final-Limitation-of-Financial-Cost

SUPPLIES THAT ARE EXEMPT AT IMPORTATION BUT TAXABLE IN THE DOMESTIC MARKET

Practice-Note-on-Withholding-of-Tax

Practice-Note-on-Change-in-Ownership

Practice-Note-on-Change-in-Accounting-Date

Practice-Note-on-Carry-Over-Losses

Practice-Note-on-Capital-Allowance

Practice-Note-on-Bank-Business

Amended-Practice-Note-on-Gaming-02-04-24-

TAX TREATIES (DTA)

Microsoft Word – updated_GHANA’S DTAS AND STATUS 06_06_2023 UPDATED

Ghana-Netherlands-DTA

Ghana-Mauritius DTA

Ghana-Italy-DTA

Ghana-Germany-DTA

Ghana_Swiss-DTA

Ghana_Swiss-DTA (1)

Ghana_South-Africa-DTA

Ghana_South-Africa-DTA (1)

Ghana_Singapore-DTA

GHANA_QATAR-DTA

Ghana_Denmark-DTA

Ghana-France-DTA

Ghana-Czech-Republic-DTA

Ghana-Belgium-DTA

GHANA-AND-MOROCCO-FOR-DTA

Ghana_UK-DTA

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