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In this Act, unless the content otherwise requires:

“Authority” means the Authority established under this Act;

“Board” means the governing body of the Authority;

“Commissioner” means head of the Division of the Authority

“Commissioner-General” means the person appointed under section 13;

"District Assembly" includes Municipal and Metropolitan Assembly;

"Minister" means the Minister responsible for Finance;

"Ministry" means the Ministry of Finance;

“officer” means

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

(b) Commissioners; and

(c) other officers appointed under section 16(1)(a) and (b). [Inserted by the Revenue Administration Act, 2016 (Act 915)]

"Private sector" means the sector of national economy under private ownership in which allocation of productive resources is controlled by market forces rather than public authorities. and other sectors of the economy not under the public sector;

"public service" includes service in any civil office of Government, the emoluments attached to which are paid directly out of moneys provided by Parliament and service with a public corporation;

"revenue agencies" means the Internal Revenue Service, the Customs, Excise and Preventive Service and the Value Added Tax Service that existed immediately before the coming into force of this Act;

"revenue" includes direct taxes, indirect taxes and non-tax revenue;

"serious offence" means an offence for which the maximum penalty is death or imprisonment for a period of not less than twelve months; and .

"tax treaty" means an international agreement on tax.