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Internal Revenue (Amendment) Act, 2008 🇬🇭


Coat of Arms
Republic of Ghana


The seven hundred and fifty-seventh

Act

of the parliament of the republic of ghana
entitled

Internal Revenue (Amendment) Act, 2008

  • Published by Government Gazette on 16 June 2008
  • Assented to on 16 June 2008
  • Commenced on 16 June 2008
  1. [Repealed on 25 March 2015 by Income Tax Act, 2015 (Act 896 of 2015)]
AN ACT to amend the Internal Revenue Act, 2000 (Act 592) to withhold a final tax on repatriated profits of non-residents and on the gross amount obtained by non-residents from the provision ofshipping, air transport and telecommunication services.ENACTED by the President and Parliament:

1. Section 66 of Act 592 amended

The Internal Revenue Act, 2000 (Act 592) referred to in this Act as the "principal enactment" is amended in section 66 by the insertion after subsection(2) of a new subsection:"(3) A person who makes payment in respect of profit or repatriates the profit referred to in subsection (1) shall withhold a final tax on the gross amount in accordance with the prescribed ra…

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