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Internal Revenue (Tax Amnesty) Act, 2012 🇬🇭


Coat of Arms
Republic of Ghana


The eight hundred and fifty-third

Act

of the parliament of the republic of ghana
entitled

Internal Revenue (Tax Amnesty) Act, 2012

  • Published by Government Gazette on 23 November 2012
  • Assented to on 15 November 2012
  • Commenced on 23 November 2012
AN ACT to grant amnesty to persons who have failed to register or file their tax returns or pay taxes as required under the provisions of the Internal Revenue Act, 2000 (Act 592) within the specified period and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Tax Amnesty

(1)Despite any provision of the Internal Revenue Act 2000, (Act 592) to the contrary the Commissioner-General shall not for purposes of this Act assess or recover penalties and interest in respect oftaxes due or payable by a person under the Internal Revenue Act 2000, (Act 592) for the qualifying period, where that person(a)registers with the Ghana Revenue Authority or the Registrar General's Department;(b)submits returns, or amen…

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