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Free Zones (Amendment) Act, 2002 🇬🇭


Coat of Arms
Republic of Ghana


The six hundred and eighteenth

Act

of the parliament of the republic of ghana
entitled

Free Zones (Amendment) Act, 2002

  • Published by Government Gazette on 12 April 2002
  • Assented to on 5 April 2002
  • Commenced on 12 April 2002
AN ACT to amend the Free Zone Act, 1995 (Act 504).BE IT ENACTED by Parliament as follows:

1. Section 34 of Act 504 amended

The Free Zone Act, 1995 (Act 504) is amended in section 34 by the substitution for subsection (4) of the following subsection:"(4) A foreign employee shall pay appropriate tax to the Government of Ghana on income earned in Ghana including income earned in the free zone during that period of work in accordance with existing income tax legislation and subject to the provisions of any double taxation agreement between the Government of Ghana and the Government of the foreign employee".

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