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                             (Section 3)

Written Laws Relating To Revenue

 

 

Part 1: Laws subject to full administration

1. Airport Tax Act 1963 (Act 209),

2. Casino Revenue Tax Act, 1973 (NRCD 200),

3. Communication Service Tax Act, 2008 (Act 754),

4. Customs Act, 2015 (Act 891),

5. Customs and Excise (Petroleum Taxes and Petroleum Related Levies) Act, 1985 (Act 685),

6. Excise Duty Act, 2014 (Act 878),

7. Excise Tax Stamp Act, 2013 (Act 873),

8. Income Tax Act 2015 (Act 896),

9. Internal Revenue (Registration of Businesses) Act, 2005 (Act 684),

10. National Fiscal Stabilisation Levy Act, 2013 (Act 862),

11. Revenue Administration Act, 2016  (Act 915),

12. Special Import Levy Act, 2013 (Act 861),

13. Special Petroleum Tax Act, 2014 (Act 879),

14. Stamp Duty Act 2005, (Act 689),

15. The Debt Recovery (Tema Oil Refinery Company) Fund Act, 2003 (Act 642) and

16. Value Added Tax Act, 2013 (Act 870).

[Inserted by the Revenue Administration Act, 2016 (Act 915)]

 

 

Part 2: Laws subject to part administration

1. Copyright Act, 2005 (Act 690),

2. Debt Recovery (Tema Oil Refinery Company) Fund Act, 2003 (Act 642),

3. Energy Sector Levies Act, 2015 (Act 899),

4. Export Development and Investment Fund Act, 2000 (Act 582),

5. Free Zone Act, 1995 (Act 504),

6. Ghana Education Trust Fund Act, 2000 (Act 581),

7. Ghana Investment Promotion Centre Act, 2013 (Act 865),

8. Minerals and Mining Act, 2006 (Act 703),

9. National Health Insurance Act, 2012 (Act 852) and

10. Petroleum Revenue Management Act, 2011 ( Act 815).

[Inserted by the Revenue Administration Act, 2016 (Act 915)]

 

 

Part 3: Residual

Any other law that provides for administration in whole or part by the Ghana Revenue Authority. [Inserted by the Revenue Administration Act, 2016 (Act 915)]