Tax Amnesty Act, 2017 (act 955)

TAX AMNESTY ACT, 2017 (ACT 955)

Introductory Text

Sections

Section 1 — Amnesty for taxes, penalties and interests

Section 2 — Amnesty for penalties and interests

Section 3 — Scope of amnesty

Section 4 — Application for tax amnesty

Section 5 — Complaints and determination of complaints

Section 6 — Terms of payment

Section 7 — Remission of tax

Section 8 — Administrative guidelines

Expanded View Plain View

All Acts of Parliament	Year
ALTERNATIVE DISPUTE RESOLUTION ACT, 2010 (ACT 798)	2010
ANTI-TERRORISM ACT, 2008 (ACT 762)	2008
BORROWERS AND LENDERS ACT, 2008 (ACT 773)	2008
STUDENTS LOAN TRUST ACT, 2011 (ACT 820)	2011
BANK OF GHANA ACT, 2002 (ACT 612)	2002
LEGAL AID SCHEME ACT, 1997 (ACT 542)	1997
LANDS COMMISSION ACT, 1994 (ACT 483)	1994
COMMISSION ON HUMAN RIGHTS AND ADMINISTRATIVE JUSTICE ACT, 1993 (ACT 456)	1993
IMMIGRATION ACT, 2000 (ACT 573)	2000
Banking Act - 2004 (Act 673) Repealed	2004
BANKS AND SPECIALISED DEPOSIT-TAKING INSTITUTIONS ACT, 2016 (ACT 930)	2016
CREDIT REPORTING ACT, 2007 (ACT 726)	2007
COUNCIL FOR SCIENTIFIC AND INDUSTRIAL RESEARCH ACT, 1996 (ACT 521)	1996
DISTRICT ASSEMBLIES COMMON FUND ACT, 1993 (ACT 455)	1993
DISTRICT ASSEMBLY ELECTIONS ACT, 1994 (ACT 473)	1994
FINES (PENALTY UNITS) ACT, 2000 (ACT 572)	2000
GHANA NATIONAL FIRE SERVICE ACT, 1997 (ACT 537)	1997
NON-PERFORMING ASSETS (LOANS, INVESTMENTS) RECOVERY ACT - 1996 (ACT 518)	1996
INTERNAL AUDIT AGENCY ACT, 2003 (ACT 658)	2003
LAYOUT‐DESIGNS (TOPOGRAPHIES) OF INTEGRATED CIRCUITS ACT, 2004 (ACT 667)	2004
LOCAL GOVERNMENT SERVICE ACT, 2003 (ACT 656)	2003
LOCAL GOVERNANCE ACT, 2016 (ACT 936)	2016
PARLIAMENTARY SERVICE ACT, 1993 (ACT 460)	1993
OFFICE OF THE ADMINISTRATOR OF STOOL LANDS ACT, 1994 (ACT 481)	1994
NATIONAL DEVELOPMENT PLANNING (SYSTEM) ACT, 1994 (ACT 480)	1994
PUBLIC OFFICE HOLDERS (DECLARATION OF ASSETS AND DISQUALIFICATION) ACT, 1998 (ACT 550)	1998
PUBLIC SERVICES COMMISSION ACT, 1994 (ACT 482)	1994
NATIONAL DEVELOPMENT PLANNING COMMISSION ACT, 1994 (ACT 479)	1994
NATIONAL DISASTER MANAGEMENT ORGANISATION ACT, 1996 (ACT 517)	1996
PUBLIC RECORDS AND ARCHIVES ADMINISTRATION ACT, 1997 (ACT 535)	1997
SAVANNAH ACCELERATED DEVELOPMENT AUTHORITY ACT, 2010 (ACT 805)	2010
SERIOUS FRAUD OFFICE ACT, 1993 (ACT 466)	1993
WATER RESOURCES COMMISSION ACT, 1996 (ACT 522)	1996
YOUTH EMPLOYMENT AGENCY ACT, 2015 (ACT 887)	2015
ZONGO DEVELOPMENT FUND ACT, 2017 (ACT 964)	2017
PUBLIC PROCUREMENT ACT, 2003 (ACT 663)	2003
NATIONAL PEACE COUNCIL ACT, 2011 (ACT 818)	2011
STATUTORY CORPORATIONS (CONVERSION TO COMPANIES) ACT, 1993 (ACT 461)	1993
POSTAL AND COURIER SERVICES REGULATORY COMMISSION ACT, 2003 (ACT 649)	2003
EMERGENCY POWERS ACT, 1994 (ACT 472)	1994
NATIONAL MEDIA COMMISSION ACT, 1993 (ACT 449)	1993
LAWS OF GHANA (REVISED EDITION) ACT, 1998 (ACT 562)	1998
STATE PROCEEDINGS ACT, 1998 (ACT 555)	1998
JUVENILE JUSTICE ACT, 2003 (ACT 653)	2003
SECURITY AND INTELLIGENCE AGENCIES ACT, 1996 (ACT 526)	1996
ECONOMIC AND ORGANISED CRIME OFFICE ACT, 2010 (ACT 804)	2010
COURTS ACT, 1993 (ACT 459)	1993
NATIONAL INFORMATION TECHNOLOGY AGENCY ACT, 2008 (ACT 771)	2008
MUTUAL LEGAL ASSISTANCE ACT, 2010 (ACT 807)	2010
NATIONAL COMMUNICATIONS AUTHORITY ACT, 2008 (ACT 769)	2008
NATIONAL COMMUNICATIONS AUTHORITY ACT, 1996 (ACT 524) - Repealed	1996
ELECTRONIC COMMUNICATIONS ACT, 2008 (ACT 775)	2008
NATIONAL COUNCIL FOR TERTIARY EDUCATION ACT, 1993 (ACT 454)	1993
GHANA INSTITUTE OF MANAGEMENT AND PUBLIC ADMINISTRATION ACT, 2004 (ACT 676)	2004
EDUCATION ACT, 2008 (ACT 778)	2008
UNIVERSITY OF MINES AND TECHNOLOGY, TARKWA ACT, 2004 (ACT 677)	2004
THE UNIVERSITY OF EDUCATION, WINNEBA ACT, 2004 (ACT 672)	2004
UNIVERSITY OF HEALTH AND ALLIED SCIENCES ACT, 2011 (ACT 828)	2011
INSTITUTE OF PROFESSIONAL STUDIES ACT, 1999 (ACT 566)	1999
GHANA EDUCATION TRUST FUND ACT, 2000 (ACT 581)	2000
GHANA EDUCATION SERVICE ACT, 1995 (ACT 506)	1995
ELECTORAL COMMISSION ACT, 1993 (ACT 451)	1993
ELECTRICITY (SPECIAL LEVIES) ACT, 1995 (ACT 497)	1995
DEBT RECOVERY (TEMA OIL REFINERY COMPANY) FUND ACT, 2003 (ACT 642)	2003
POLITICAL PARTIES ACT, 2000 (ACT 574)	2000
ATOMIC ENERGY COMMISSION ACT, 2000 (ACT 588)	2000
ENERGY COMMISSION ACT, 1997 (ACT 541)	1997
INSTITUTE OF LOCAL GOVERNMENT STUDIES ACT, 2003 (ACT 647)	2003
ENERGY SECTOR LEVIES ACT, 2015 (ACT 899)	2015
PETROLEUM COMMISSION ACT, 2011 (ACT 821)	2011
RENEWABLE ENERGY ACT, 2011 (ACT 832)	2011
NATIONAL PETROLEUM AUTHORITY ACT, 2005 (ACT 691)	2005
WEST AFRICAN GAS PIPELINE ACT, 2004 (ACT 681)	2004
PETROLEUM (EXPLORATION AND PRODUCTION) ACT, 2016 (ACT 919)	2016
FOREST PLANTATION DEVELOPMENT FUND ACT, 2000 (ACT 583)	2000
GHANA INVESTMENT FUND ACT, 2002 (ACT 616)	2002
NUCLEAR REGULATORY AUTHORITY ACT, 2015 (ACT 895)	2015
PAYMENT SYSTEMS ACT, 2003 (ACT 662)	2003
VENTURE CAPITAL TRUST FUND ACT, 2004 (ACT 680)	2004
GEOGRAPHICAL INDICATIONS ACT, 2003 (ACT 659)	2003
COMMUNITY WATER AND SANITATION AGENCY ACT, 1998 (ACT 564)	1998
GHANA INVESTMENT PROMOTION CENTRE ACT, 1994 (ACT 478) - Repealed	1994
PESTICIDES CONTROL AND MANAGEMENT ACT, 1996 (ACT 528)	1996
FOREIGN EXCHANGE ACT, 2006 (ACT 723)	2006
GHANA AIDS COMMISSION ACT, 2002 (ACT 613) - Repealed	2002
MORTUARIES AND FUNERAL FACILITIES ACT, 1998 (ACT 563)	1998
TIMBER RESOURCES MANAGEMENT ACT, 1997 (ACT 547)	1997
TRADITIONAL MEDICINE PRACTICE ACT, 2000 (ACT 575)	2000
LONG-TERM SAVINGS SCHEME ACT, 2004 (ACT 679)	2004
HAZARDOUS AND ELECTRONIC WASTE CONTROL AND MANAGEMENT ACT, 2016 (ACT 917)	2016
ANTI-MONEY LAUNDERING ACT, 2008 (ACT 749)	2008
FINANCIAL ADMINISTRATION ACT, 2003 (ACT 654)	2003
TRADE MARKS ACT, 2004 (ACT 664)	2004
ELECTRONIC TRANSACTIONS ACT, 2008 (ACT 772)	2008
GHANA INVESTMENT PROMOTION CENTRE ACT, 2013 (ACT 865)	2013
GHANA AIDS COMMISSION ACT, 2016 ACT 938	2016
AUDIT SERVICE ACT, 2000 (ACT 584)	2000
THE CHARTERED INSTITUTE OF TAXATION ACT, 2016 (ACT 916)	2016
GHANA HEALTH SERVICE AND TEACHING HOSPITALS ACT, 1996 (ACT 525)	1996
COPYRIGHT ACT, 2005 (ACT 690)	2005
STOOL LANDS BOUNDARIES SETTLEMENT (REPEAL) ACT, 2000 (ACT 587)	2000
SECURITIES INDUSTRY ACT, 2016, (ACT 929)	2016
ENVIRONMENTAL PROTECTION AGENCY ACT, 1994 (ACT 490)	1994
MENTAL HEALTH ACT, 2012 (ACT 846)	2012
DATA PROTECTION ACT, 2012 (ACT 843)	2012
PUBLIC FINANCIAL MANAGEMENT ACT, 2016 (ACT 921)	2016
INSURANCE ACT, 2006 (ACT 724)	2006
PLANTS AND FERTILIZER ACT, 2010 (ACT 803)	2010
THE FISHERIES ACT, 2002 (ACT 625)	2002
HOLIDAYS ACT, 2001 (ACT 601)	2001
NATIONAL BOARD FOR PROFESSIONAL AND TECHNICIAN LOCKSMITHS (LICENSING) ACT, 1994 (ACT 488)	1994
NATIONAL COMMISSION FOR CIVIC EDUCATION ACT, 1993 (ACT 452)	1993
NATIONAL POPULATION COUNCIL ACT, 1994 (ACT 485)	1994
PUBLIC ORDER ACT, 1994 (ACT 491)	1994
CITIZENSHIP ACT, 2000 (ACT 591)	2000
PRESIDENTIAL (TRANSITION) ACT, 2012 (ACT 845)	2012
NATIONAL RECONCILIATION COMMISSION ACT, 2002 (ACT 611)	2002
PHARMACY ACT, 1994 (ACT 489)	1994
INDUSTRIAL DESIGNS ACT, 2003 (ACT 660)	2003
HUMAN TRAFFICKING ACT, 2005 (ACT 694)	2005
GHANA METEOROLOGICAL AGENCY ACT, 2004 (ACT 682)	2004
PUBLIC UTILITIES REGULATORY COMMISSION ACT, 1997 (ACT 538)	1997
WHISTLEBLOWER ACT, 2006 (ACT 720)	2006
PERSONS WITH DISABILITY ACT, 2006 (ACT 715)	2006
NATIONAL LOTTO ACT, 2006 (ACT 722)	2006
DOMESTIC VIOLENCE ACT, 2007 (ACT 732)	2007
BIOSAFETY ACT, 2011 (ACT 831)	2011
GAMING ACT, 2006 (ACT 721)	2006
CHIEFTAINCY ACT, 2008 (ACT 759)	2008
NATIONAL PENSIONS ACT, 2008 (ACT 766)	2008
THE CHILDREN'S ACT, 1998 (ACT 560)	1998
ROAD (VEHICLE USE) FEE ACT, 1998 (ACT 556)	1998
DRIVER AND VEHICLE LICENSING AUTHORITY ACT, 1999 (ACT 569)	1999
NATIONAL ROAD SAFETY COMMISSION ACT, 1999 (ACT 567)	1999
ROAD FUND ACT, 1997 (ACT 536)	1997
GHANA MARITIME AUTHORITY ACT, 2002 (ACT 630)	2002
GHANA CIVIL AVIATION ACT, 2004 (ACT 678)	2004
GHANA MARITIME SECURITY ACT, 2004 (ACT 675)	2004
EXPORT AND IMPORT ACT, 1995 (ACT 503)	1995
PROTECTION AGAINST UNFAIR COMPETITION ACT, 2000 (ACT 589)	2000
TOURISM ACT, 2011 (ACT 817)	2011
EXPORT DEVELOPMENT AND INVESTMENT FUND ACT, 2000 (ACT 582)	2000
FREE ZONE ACT, 1995 (ACT 504)	1995
NATIONAL HEALTH INSURANCE ACT, 2003 (ACT 650) - REPEALED	2003
CUSTOMS AND EXCISE (PETROLEUM TAXES AND PETROLEUM RELATED LEVIES) ACT, 2005 (ACT 685)	2005
COMMUNICATION SERVICE TAX ACT, 2008 (ACT 754)	2008
EXCISE TAX STAMP ACT, 2013 (ACT 873)	2013
GHANA REVENUE AUTHORITY ACT, 2009 (ACT 791)	2009
EXCISE DUTY ACT, 2014 (ACT 878)	2014
REVENUE AGENCIES (RETENTION OF PART OF REVENUE) ACT, 2002 (ACT 628)	2002
TAX AMNESTY ACT, 2017 (ACT 955)	2017
NATIONAL RECONSTRUCTION LEVY ACT, 2001 (ACT 597)	2001
TAXPAYERS IDENTIFICATION NUMBERING SYSTEM ACT, 2002 (ACT 632)	2002
REVENUE AGENCIES (GOVERNING) BOARD ACT, 1998 (ACT 558)	1998
STAMP DUTY ACT, 2005 (ACT 689)	2005
VALUE ADDED TAX ACT, 1998 (ACT 546) – REPEALED	1998
VALUE ADDED TAX ACT, 2013 (ACT 870)	2013
INCOME TAX ACT 2015 (ACT 896)	2015
PRESIDENTIAL OFFICE ACT, 1993 (ACT 463)	1993
PATENTS ACT, 2003 (ACT 657)	2003
GHANA HIGHWAY AUTHORITY ACT, 1997 (ACT 540)	1997
CUSTOMS ACTS, 2015 (ACT 891)	2015
PETROLEUM REVENUE MANAGEMENT ACT 2011 (ACT 815)	2011
GHANA SHIPPING ACT, 2003 (ACT 645)	2003
NATIONAL IDENTITY REGISTER ACT, 2008 ACT 750	2008
REVENUE ADMINISTRATION ACT, 2016 (ACT 915)	2016
ROAD TRAFFIC ACT, 2004 (ACT 683)	2004
PUBLIC HEALTH ACT, 2012, (ACT 851)	2012
LABOUR ACT, 2003 (ACT 651)	2003
NATIONAL HEALTH INSURANCE ACT, 2012 (ACT 852)	2012
LAND USE AND SPATIAL PLANNING ACT, 2016 (ACT 925)	2016
NATIONAL FISCAL STABILISATION LEVY ACT, 2013 (ACT 862)	2013
KIMBERLEY PROCESS CERTIFICATE ACT, 2003 (ACT 652)	2003
NATIONAL IDENTIFICATION AUTHORITY ACT, 2006 (ACT 707)	2006
NATIONAL ACCREDITATION BOARD ACT, 2007 (ACT 744)	2007
FAIR WAGES AND SALARIES COMMISSION ACT, 2007 (ACT 737)	2007
BUI POWER AUTHORITY ACT, 2007 (ACT 740)	2007
FORESTRY COMMISSION ACT, 1999 (ACT 571)	1999
GHANA INFRASTRUCTURE INVESTMENT FUND ACT, 2014 (ACT 877)	2014
THE FISHERIES COMMISSION ACT, 1993 (ACT 457)	1993
STATE INTERESTS AND GOVERNANCE AUTHORITY ACT, 2019 (ACT 990)	2019
THE MILLENNIUM DEVELOPMENT AUTHORITY ACT, 2006 (ACT 702)	2006
THE WEST AFRICAN EXAMINATIONS COUNCIL ACT, 2006 (ACT 719)	2006
NORTHERN DEVELOPMENT AUTHORITY ACT, 2017 (ACT 963)	2017
NON-BANK FINANCIAL INSTITUTIONS ACT, 2008 (ACT 774)	2008
GHANA DEPOSIT PROTECTION ACT, 2016 (ACT 931)	2016
THE CENTRAL SECURITIES DEPOSITORY ACT, 2007 (ACT 733)	2007
OFFICE OF THE SPECIAL PROSECUTOR ACT, 2017 (ACT 959)	2017
PAYMENT SYSTEMS AND SERVICES ACT, 2019 (ACT 987)	2019
NATIONAL COMMISSION ON SMALL ARMS AND LIGHT WEAPONS ACT, 2007 (ACT 736)	2007
NATIONAL YOUTH AUTHORITY ACT, 2016 (ACT 939)	2016
SPECIAL IMPORT LEVY ACT, 2013 (ACT 861)	2013
SPORTS ACT, 2016 (ACT 934)	2016
SPECIAL PETROLEUM TAX ACT, 2014 (ACT 879)	2014
GENEVA CONVENTIONS ACT, 2009 (ACT 780)	2009
NATIONAL BOARD FOR PROFESSIONAL AND TECHNICIAN EXAMINATIONS ACT, 1994 (ACT 492)	1994
IMMIGRATION SERVICE ACT, 2016 (ACT 908)	2016
UNIVERSITY OF PROFESSIONAL STUDIES ACT, 2012 (ACT 850)	2012
UNIVERSITY OF GHANA ACT, 2010 (ACT 806)	2010

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