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Income Tax (Amendment) Act, 2021 šŸ‡¬šŸ‡­


Coat of Arms
Republic of Ghana


The one thousand and sixty-sixth

Act

of the parliament of the republic of ghana
entitled

Income Tax (Amendment) Act, 2021

  • Published by Government Gazette on 31 March 2021
  • Assented to on 31 March 2021
  • There are multiple commencements:
  • Unknown provisions commenced on 31 March 2021.
AN ACT to amend the Sixth Schedule to the Income Tax Act, 2015 (Act 896) to provide for a rebate for selected industrial sectors, suspend quarterly instalment payments by specified self-employed persons and owners of commercial vehicles and for related matters.PASSED by Parliament and assented to by the President

1. Sixth Schedule to Act 896 amended

The Income Tax Act, 2015 (Act 896) is amended in the Sixth Schedule by the addition after paragraph 12, of13. Rebate for selected sectors
(1)The rate of income tax payable on the estimated chargeable income of the following sectors for the second, third and fourth quarters of 2021 shall be seventy percent of the applicable rate:
(a)accommodation and food;
(b)eā€¦

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