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Consequential Amendments And Repeals

(Section 30(5))

 

 

 

 

No.

ENACTMENT

EXTENT OF REPEAL AND AMENDMENT

 

Internal Revenue Act, 2000, (Act 592)

 

(a)  by the substitution for “Commissioner” of “Commissioner-General” wherever “Commissioner” appears in the Act and the Regulations made under the Act;

 

(b)  by the substitution for “Internal Revenue Service” of “Ghana Revenue Authority” wherever “Internal Revenue Service” appears in the Act and Regulations made under the Act;

 

(c)  by the substitution for the section 113(1) of “For the purposes of this Act, the Commissioner-General, means the Commissioner-General appointed under the Ghana Revenue Authority 2009 (Act 791)

 

(d)  by the repeal of section 113(5)(a) and (b)

2

Taxpayers Identification Numbering System Act, 2002 (Act 632)

 

(a)  in section 2 by the deletion of paragraphs (a)(b) and (c), the relettering of paragraphs and the insertion of a new paragraph “(a) Ghana Revenue Authority”;

 

3

Stamp Duty Act, 2005 (Act 689)

 

(a)  in section 50 by the substitution for “Commissioner” means Commissioner of Internal Revenue appointed under section 8 of the Internal Revenue Service Act, 1986 (P.N.D.C.L 143)” of “Commissioner-General” means Commissioner-General appointed under the Ghana Revenue Authority Act, 2009 (Act 791)”;

(b)  by the substitution for “Commissioner” of “Commissioner-General” wherever “Commissioner” appears in the Act;

 

4

Internal Revenue (Registration of Business) Act, 2005 (Act, 684)

 

(a)  in section 10 by the substitution for “Commissioner” means the Commissioner of the Internal Revenue” of “Commissioner-General” means the Commissioner-General appointed under the Ghana Revenue Authority Act 2009 (Act 791)

(b)  by the substitution for “Commissioner” of “Commissioner-General” wherever “Commissioner” appears in the Act;

 

5

Petroleum Income Tax Act, 1987 (PNDCL 188)

(a)  In section 38 by the substitution for “Commissioner means the Commissioner of Internal Revenue Service” of “Commissioner-General” appointed under the Ghana Revenue Authority Act 20019 (Act 791)”

(b)  By the substitution for “Commissioner “of “Commissioner-General” wherever “Commissioner” appears in the Act;

6

Casino Revenue Tax Act 1973, (NRCD 200)

(a)  In section 11 by the substitution for “Commissioner” means the Commissioner of Internal Revenue Service” of “Commissioner General” means Commissioner-General appointed under the Ghana Revenue Authority Act 20019 (Act 791)”

(b)  By the substitution for “Commissioner “of “Commissioner-General” wherever “Commissioner” appears in the Act;

7

Airport Tax Act, 1963 (Act 209)

(a)  In section 8 by the substitution for “Commissioner” means the Commissioner of Internal Revenue Service” of “Commissioner General” means Commissioner-General appointed under the Ghana Revenue Authority Act 20019 (Act 791)”

(b)  By the substitution for “Commissioner “of “Commissioner-General” wherever “Commissioner” appears in the Act;

8

National Fiscal Stabilisation Levy Act, 2009 (Act 785)

(a)  In section 7 by the substitution for “The Levy shall be collected by the Internal Revenue Service” of “The Levy shall be collected by the Ghana Revenue Authority”;

(b)  By the substitution for “Commissioner “of “Commissioner-General” wherever “Commissioner” appears in the Act;

9

Gambling Machines Act 1973, (NRCD 174)

(a)  In section 20 by the substitution for “Commissioner” means the Commissioner of Internal Revenue Service” of “Commissioner General” means Commissioner-General appointed under the Ghana Revenue Authority Act 20019 (Act 791)”

(b)  By the substitution for “Commissioner “of “Commissioner-General” wherever “Commissioner” appears in the Act;

 

10

Customs, Excise and Preventive Service (Management) Act (PNDCL 33)

(a)  By the repeal of sections 11,17,19,20 and 21;

(b)  By the substitution of section 1 of

 “1. The Customs, Excise and Preventive Service established under section 1 of the Customs, Excise and Preventive Service Law, 1986 (PNDCL 144) and in existence immediately before the commencement of this Act is hereby continued in existence as a Department under this Act”

(c)  By the substitution for “Commissioner “of “Commissioner-General” wherever “Commissioner” appears in the Act;

 

11

Value Added Tax Act 1998 (Act 546)

(a)  By the substitution for “Commissioner “of “Commissioner-General” wherever “Commissioner” appears in the Act and the Regulations made under the Act;

(b)  By the substitution for “Value Added Tax Service” of “Ghana Revenue Authority” wherever it appears in the Act and the Regulations made under the Act;

(c)  By the repeal of sections 36,37,38,44,45,47,48,49,51(1),(2),(3),(4),(5a)(b);

(d)  By the repeal of section 65(1)

(e)  In section 76 by the substitution for the interpretation of “Commissioner” of “Commissioner General” means Commissioner-General appointed under the Ghana Revenue Authority Act 20019 (Act 791)”

(f)   In section 76 by the deletion of “Revenue Service” means CEPS, IRS and VATS”;

(g)  In section 76 by the deletion of “Service” means Value Added Tax Service.”;

12

Communication Service Tax Act, 2008 (Act 754)

(a)  By the substitution for section 4 of

“4(1). The Ghana Revenue Authority, established under section 1 of the Ghana Revenue Authority Act 2009 (Act 791) is responsible for the administration and management of tax of the tax and shall collect and account for the tax and any interest and penalty paid under the Act;

(2) Subject to Section 5 of the Commissioner-General of the Ghana Revenue Authority shall pay the tax collected together with any interest and penalty into the Consolidated Fund.”;

 

(b)  by the substitution for “Commissioner” of “Commissioner-General” wherever “Commissioner” appears in the Act

(c)  by the substitution for “Value Added Ta Service” of “Ghana Revenue Authority” wherever it appears in the Act;

 

13

Ghana Education Trust Fund Act, 2000 (Act 581)

(a)  in section 3(a) by the substitution for “Value Added Tax Service” of “Ghana Revenue Authority”;

(b)  in section 4(2) by the substitution for “Value Added Tax Service” of “Ghana Revenue Authority”;

(c)  in section 6(1)(d) by the substitution for “Executive Secretary of the Revenue Agencies (Governing) Board “ of “Commissioner-General of the Ghana Revenue Authority”;