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Ghana Revenue Authority Act, 2009 🇬🇭

Coat of Arms
Republic of Ghana

The seven hundred and ninety-first


of the parliament of the republic of ghana

Ghana Revenue Authority Act, 2009

  • Published by Government Gazette on 31 December 2009
  • Assented to on 31 December 2009
  • Commenced on 31 December 2009
AN ACT to establish the Ghana Revenue Authority to replace the Internal Revenue Service, the Customs, Excise and Preventive Service and the Value Added Tax Service for the administration of taxes and to provide for related purposes.

Establishment and governing body

1. Establishment of the Ghana Revenue Authority

(1)There is established by this Act a body known as the Ghana Revenue Authority.
(2)The Authority is a body corporate with perpetual succession and a common seal and may sue and be sued in its corporate name.
(3)The Authority may for the performance of its functions acquire and hold movable or immovable property and may enter into a contract or any other transaction.
(4)Where there is a hindrance to the acquisition of property, the proper…

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