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Internal Revenue (Amendment) (No. 2) Act, 2013 🇬🇭

Coat of Arms
Republic of Ghana

The eight hundred and seventy-first


of the parliament of the republic of ghana

Internal Revenue (Amendment) (No. 2) Act, 2013

  • Published by Government Gazette on 31 December 2013
  • Assented to on 30 December 2013
  • Commenced on 31 December 2013
AN ACT to amend the Internal Revenue Act, 2000 (Act 592) to provide for the imposition of Capital Gains Tax on petroleum operations, to amend the withholding tax rates for non-residents; to amend the tax rates for free zone enterprises at the end of their ten year tax holiday and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Section 11A of Act 592 inserted

The Internal Revenue Act, 2000 (Act 592) referred to in this Act as the “principal enactment” is amended by the insertion after section 11 of‘Taxation of Free Zone Enterprises11A. A free zone developer or enterprise granted a licence under the Free Zones Act, 1995 (Act 504) is exempt from the payment of income tax on profits for the f…

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