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Income Tax (Amendment) Act, 2016 🇬🇭


Coat of Arms
Republic of Ghana


The nine hundred and seventh

Act

of the parliament of the republic of ghana
entitled

Income Tax (Amendment) Act, 2016

  • Published by Government Gazette on 18 February 2016
  • Assented to on 18 February 2016
  • Commenced on 18 February 2016
AN ACT to amend the Income Tax Act, 2015 (Act 896) to provide for the exemption from tax of interest paid to an individual by a resident financial institution or to an individual on bonds issued by the Government of Ghana; to provide for a reduction in withholding tax on service fees paid to a resident person and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Section 7 of Act 896 amended

The Income Tax Act, 2015 (Act 896) referred to in this Act as the "principal enactment" is amended in subsection (1) of section 7(a)by the deletion of "and" after paragraph(n);(b)by the deletion of "." and the insertion of ", and" after paragraph (o); and(c)by the insertion of new paragraphs (p) and (q) as follows:"(p) inter…

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