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             TAX TO BE PAID BY SPECIFIED SELF-EMPLOYED

 

                          (regulation 23(1), (2), (7), (8) and 11))

 

Category

Current Rates Per Quarter Ghc

A.   Large

Medium

Small

Table Top

                45.00

                30.00

                10.00

                  3.00

B.   Large

Medium

Small

             Table Top

                35.00

                20.00

                  5.00

                  3.00

C.   Large

Medium

Small

             Table Top

                25.00

                15.00

                  3.00

                  3.00

 

Category “A” : Taxpayers On Tax Stamp

(i)            Retail Traders

(ii)          Susu Collectors

(iii)         Drinking and Chop Bar Owners

(iv)         Bakeries

(v)          Business Centres

(vi)         Estates and Accommodation Agents

 

Category “B” : Taxpayers On Tax Stamp

(i)            Dress Makers and Tailors

(ii)          Hairdressers, Beauticians and Barbers

(iii)         Artisans (includes masons, carpenters, plumbers, electricians, tilers, steel benders, labourers etc.)

(iv)         Hiring Services other than vehicle hiring

(v)          Freelance Photographers (persons who make a living out of photography other than operating in a photo studio or specific location).

 

Category “C” : Taxpayers On Tax Stamp

(i)            Butchers

(ii)          Individual Undertakers

(iii)         Corn and Other Millers

(iv)         Charcoal and Firewood Vendors

(v)          Auto Technicians

(vi)         Vulcanizers and Alignment Operators

(vii)        Shoes and Equipment repairs

(viii)       Traditional Healers and

Other businesses determined by the Minister and published in the Gazette.