Section 1 - Administration of tax laws Section 2 - Authorisation and protection of tax officers Section 3 - Identification of tax officers Section 4 - Assistance of experts Section 5 - Assistance of officers of public bodies Section 6 - No remuneration for complying or assisting with tax laws Section 7 - Official secrecy Section 8 - Accepting security Section 9 - Tax and taxpayers Section 10 - Identifying taxpayers and tax paid Section 11 - Taxpayer Identification Number or Tax Clearance Certificate Section 12 - Application for a Taxpayer Identification Number Section 13 - Issue of Taxpayer Identification Number Section 14 - Application for and issue of Tax Clearance Certificate Section 15 - Cancellation, replacement or amendment of Taxpayer Identification Number or Tax Clearance Certificate Section 16 - Right to information Section 17 - Right to representation Section 18 - Prohibition on representation and tax advice Section 19 - Regulation of approved tax consultants Section 20 - Official language Section 21 - Official currency Section 22 - Forms and notices Section 23 - Authorised or defective documents Section 24 - Paper documents filed with the Commissioner-General Section 25 - Service of paper documents Section 26 - Electronic document system Section 27 -Maintaining documents Section 28 -Tax returns Section 29 -Assistance in preparing tax return Section 30 - Extension of time to file tax return Section 31 - Failure to file tax return on time Section 32 -Correction of tax returns and other information Section 33 - Access to information and assets Section 34 - Rights and obligations of possessor Section 35 - Notice to obtain information Section 36 - Audit Section 37 - Assessment Section 38 - Pre-emptive assessment and security Section 39 - Adjusted assessment Section 40 - Notice of assessment Section 41 - Tax decisions Section 42 - Objection to a tax decision Section 43 - Objection decision Section 44 - Appeal against objection decision Section 45 - Effect of Appeal Section 46 - Time for paying tax Section 47 - Extension of time for paying tax Section 48 - Manner of paying tax Section 49 - Order of paying tax Section 50 - Electronic tax accounts Section 51 - Tax as debt due to Government Section 52 - Creation and extent of charge over assets Section 53 - Taking possession of charged assets Section 54 - Sale of charged assets Section 55 - Release of charge over assets Section 56 - Restraint of person Section 57 - Restraining orders Section 58 - Managers of entities Section 59 - Receivers Section 60 - Third party debtors Section 61 - Compliance with notice Section 62 - Recovery from agent of non-resident Section 63 - Limits on tax reductions Section 64 - Reporting of tax reductions Section 65 - Remission Section 66 - Application for tax refund Section 67 - Decision on application Section 68 - Payment of tax refund Section 69 - Ghana Revenue Authority General Refund Account Section 70 - Interest for under-estimating income tax payable Section 71 - Interest for failing to pay tax Section 72 - Penalty for failing to maintain documents Section 73 - Penalty for failing to file tax return Section 74 - Penalty for making false or misleading statements Section 75 - Penalty for unauthorised attempt to collect tax Section 76 - Penalty for aiding and abetting Section 77 - Assessment of interest and penalties Section 78 - Offence of failing to comply with a tax law Section 79 - Offence of failing to register Section 80 - Offence of failing to pay tax Section 81 - Offence of making false or misleading statements Section 82 - Offence of impeding tax administration Section 83 - Offences by authorised and unauthorised persons Section 84 - Offences by entities Section 85 - Causing harm to a tax officer Section 86 - Compounding offences Section 87 - Multiple proceedings Section 88 - Power of search, seizure or arrest Section 89 - Venue for conducting tax proceedings Section 90 - Appearance in court Section 91 - Admissibility of documents Section 92 - Burden of proof Section 93 - Tax decisions unaffected Section 94 - Security not a defence Section 95 - Publication of names of offenders Section 96 - Exemption from transaction taxes Section 97 - Relationship between tax laws Section 98 - International arrangements Section 99 - Tax avoidance arrangements Section 100 - Practice notes Section 101 - Issue of practice notes Section 102 - Amendment or revocation of practice notes Section 103 - Private or class rulings Section 104 - Refusing application for private or class ruling Section 105 - Issue of private or class ruling Section 106 - Amendment or revocation of private or class ruling Section 107 - Regulations Section 108 - Interpretation Section 109 - Consequential amendments and repeals Section 110 - Transitional provisions Section 111 - Commencement First Schedule Second Schedule Third Schedule