Act

of the parliament of the republic of ghana

entitled

Internal Revenue Act, 2000

Published by Government Gazette on 16 February 2001
Assented to on 22 December 2000
There are multiple commencements:
Unknown provisions commenced on 1 January 2001.

[Repealed on 25 March 2015 by Income Tax Act, 2015 (Act 896 of 2015)]

AN ACT to amend and consolidate the law relating to Income Tax, Capital Gains Tax and Gift Tax and to provide for related matters.BE IT ENACTED by Parliament as follows:

Chapter I
INCOME TAX

Part I – IMPOSITION OF INCOME TAX

1. Imposition of Income Tax

(1)A person who has a chargeable income shall pay, subject to this Act, for each year of assessment income tax as calculated in accordance with this Act.

(2)The income tax payable under subsection (1) for a year of assessment shall be calculated by applying the rates of tax under the relevant Part of the First Schedule to the chargeable income of that person for the year and from the res…

Internal Revenue Act, 2000 🇬🇭

Act

Internal Revenue Act, 2000

Chapter I
INCOME TAX

Part I – IMPOSITION OF INCOME TAX

1. Imposition of Income Tax

There's more. Sign in to continue reading

Manage Cookie Preferences

Share

Internal Revenue Act, 2000 🇬🇭

Act

Internal Revenue Act, 2000

Chapter IINCOME TAX

Part I – IMPOSITION OF INCOME TAX

1. Imposition of Income Tax

There's more. Sign in to continue reading

Chapter I
INCOME TAX