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                             Consequential Amendments and Repeals

                                                 (sections 109)

 

Enactment

How affected

1. Ghana Revenue Authority Act, 2009

(Act 791)

by the substitution for paragraph (a) of section 3 of

”(a) administer and give effect to the laws or relevant provisions of the laws set out in the First Schedule and use optimum efficiency in assessing, collecting and accounting for all revenue to which those laws apply;”

2. Ghana Revenue Authority Act, 2009

(Act 791)

by the substitution for section 16 of

Appointment of Commissioners, officers and other staff

16. (1) The President shall, in accordance with article 195 of the Constitution, appoint for the Authority the following types of employees for the proper and effective performance of the functions of the Authority:

(a) Commissioners to head the Divisions referred to in section 17, who shall perform functions delegated or assigned to them; and

(b) other officers, to whom functions of the Authority may be delegated;

(2) The delegation of functions of the Authority referred to in subsection (1) is a reference to delegation under section 14(3) of the Ghana Revenue Authority, 2009 (Act 791) and is subject to any limits prescribed by law.

(3) In addition to employees of the Authority, the Commissioner-General may engage the assistance of experts and request the assistance of officers of public bodies in accordance with sections 4 and 5 of the Revenue Administration Act, 2016 (Act  915).

(4) Other public Officers may be transferred or seconded to the Authority or may otherwise give assistance to the Authority.

(5) Subject to the Constitution, an officer or other staff of the Authority is not personally liable for any matter or thing done in good faith in the performance of or intended performance of functions of the Authority delegated or assigned to that officer or staff.”

3. Ghana Revenue Authority Act, 2009

(Act 791)

by the substitution for section 19 of

“ Co-operation with the Authority

19. All persons shall co-operate with the Authority in the performance of functions referred to in section 3.”

4. Ghana Revenue Authority Act, 2009

(Act 791)

by the insertion after ‘ministry” in section 28 of “officer” means

(a) the Commissioner-General appointed under section 13;

(b) Commissioners; and

(c) other officers appointed under section 16(1)(a) and (b).”

5. Ghana Revenue Authority Act, 2009

(Act 791)

by the insertion before the Schedule of

“First Schedule

(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).

 

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).

Part 3: Residual

Any other law that provides for administration in whole or part by the Ghana Revenue Authority”.

6. Ghana Revenue Authority Act, 2009

(Act 791)

by the substitution for “Schedule” of Second Schedule”

7. Value Added Tax, 2013 (Act 870)

by the repeal of section 57 and 66(3)

8. Value Added Tax, 2013 (Act 870)

by the repeal of the Sixth Schedule

9. Income Tax Act, 2015 (Act 896)

by the repeal of the Seventh Schedule

10. Petroleum Income Tax Act, 1987 (PNDCL 188)

Repealed

11. The Taxpayer Identification Numbering System Act 2002, Act 632)

Repealed