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Revenue Administration (Amendment) Act, 2020 🇬🇭


Coat of Arms
Republic of Ghana


The one thousand and twenty-ninth

Act

of the parliament of the republic of ghana
entitled

Revenue Administration (Amendment) Act, 2020

  • Published by Government Gazette on 6 October 2020
  • Assented to on 6 October 2020
  • Commenced on 6 October 2020
AN ACT to amend the Revenue Administration Act, 2016 (Act 915) to establish an Independent Tax Appeals Board, provide for the payment of a shortfall in tax liability without payment of a penalty and for related matters.PASSED by Parliament and assented to by the President

1. Section 44 of Act 915 amended

The Revenue Administration Act, 2016 (Act 915) referred to in this Act as the "principal enactment" is amended by the substitution for section 44, of"44. Appeal against objection decision
(1)A person who is dissatisfied with a decision of the Commissioner-General may, within thirty days, appeal against the decision to the Independent Tax Appeals Board referred to in this Act as "the Appeals Board" as set out in the Fourth Schedule.
(2)A per…

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