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


L.I. 2208

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

  • Published in Government Gazette on 18 December 2013
  • Assented to on 9 December 2013
  • Commenced on 26 February 2014
  • [Up to date as at 18 December 2013]
IN the exercise of the power conferred on the Minister responsible for Finance by section 114 of the Internal Revenue Act, 2000 (Act 592), these Regulations are made this 9th day of December, 2013.
Regulation 16 of L.I. 1675 amendedThe Internal Revenue Regulations, 2001 (L.I. 1675) is amended by the substitution for regulation 16 of" Rent income for residential and commercial premises16. (1) Where an individual receives rent income from any residential premises the Commissioner-General may calculate tax on the rent income separately at a flat rate of8% on the gross rent income in the year of assessment.(2) Where an individual receives rent income which is not business income from any non-residential premises in any year of assessment the Commissioner-General shall calculate tax on …

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