Section 1: (1) Income tax is payable for each year of assessment by(a) a person who has chargeable income for the year; and(b) a person who receives a final wit ...
Section 1: (3) Subject to subsection (5), the income tax payable by a person under subsection (1)(a) is calculated by(a) applying the relevant rates of income t ...
Section 1(4): The income tax payable by a person under subsection (1)(b) is calculated by applying the relevant rate set out in the First Schedule to each final ...
Section 1(5): Income tax payable by an individual with respect to assessable income from a business may be subject to the modified taxation rules set out in the ...
Section 4(1) : The income of an individual from an employment for a year of assessment is the gains and profits of that individual from the employment for the y ...
Section 4(2) : (2) A person who is ascertaining the profits and gains of an individual from an employment for a year of assessment or for a part of that year sh ...
Section 5(1): (1) The income of a person from a business for a year of assessment is the gains and profits of that person from that business for the year or a p ...
Section 5(2): (2) A person who is ascertaining the profits and gains of that person or of another person from a business for a year of assessment shall(a) inclu ...
Section 6(1): The income of a person from an investment for a year of assessment is the gains and profits of that person from conducting the investment for the ...
Section 6(2): A person who is ascertaining the profits and gains of that person or of another person from an investment for a year of assessment or for a part o ...
Section 7: The following are exempt from tax:(a) the salary, allowances, facilities, pension and gratuity of the President in accordance with Article 68 (5) of ...
Section 11: (1) A person who is ascertaining the income of that person or of another person from a business for a year of assessment shall deduct in respect of ...
Section 14: (1) For the purposes of ascertaining the income of a person from a business for a year of assessment, the capital allowances referred to in subsecti ...
Section 25: (1) This section applies where, under the rules in Divisions II or IV of Part II, a person is required to include an amount or may deduct an amount ...
Section 28: (1) In calculating the income of a person from an investment which is jointly owned with another person, the amounts to be included in the income an ...
Section 34: (1) For purposes of determining a tax liability under this Act, the Commissioner-General may re-characterise or disregard an arrangement that is ent ...
Section 51: In arriving at the chargeable income of a resident individual for a year of assessment under section 2, deduct the personal reliefs specified in the ...
Section 52: (1) A partnership is not liable to pay income tax with respect to the chargeable income of the partnership and is not entitled to any tax credit wit ...
Section 54: (1) For purposes of calculating the income of a partner from a partnership for a year of assessment, the person who is doing the calculation shall i ...
Section 54: (5) Income of a partnership or a loss incurred by a partnership and allocated to partners under subsection (1)(a) retains its character as to type a ...
Section 54: (8) For purposes of this section and subject to section 52(6), the share of a partner is equal to the percentage interest of that partner in any inc ...
Section 54: (8) For purposes of this section and subject to section 52(6), the share of a partner is equal to the percentage interest of that partner in any inc ...
Section 58: (1) A company is liable to tax separately from its shareholders.(2) An amount derived and an expenditure incurred jointly or severally by the manage ...
Section 59: (1) Subject to subsection (3), a resident company which pays a dividend to a shareholder shall withhold tax on the amount of the dividend.(2) For th ...
Section 60: (1) A non-resident person who carries on business in Ghana through a permanent establishment and who earns repatriated profits shall pay tax on the ...
Section 63: (1) There is imposed a tax on the income of a person from petroleum operations, referred to in this Act as the petroleum income tax.(2) The petroleu ...
Section 63: (1) There is imposed a tax on the income of a person from petroleum operations, referred to in this Act as the petroleum income tax.(2) The petroleu ...
Section 71: (1) Section 59 (3) does not apply to a dividend paid by a company that(a) conducts petroleum operations or that has conducted petroleum operations; ...
Section 72: A person who is engaged in a petroleum operation shall, not later than thirty days after the end of a quarterly period, furnish the Commissioner-Gen ...
Section 77: (1) There is imposed a tax on the income of a person derived from mineral operations, referred to in this Act as the "mineral income tax”. [As subst ...
Section 85: (1) Despite section 59(3), dividend paid to a resident company by(a) a resident company that conducts or that has conducted a mineral operation, or( ...
Section 98: (1) For purposes of this Act, a club, a trade association and any similar institution is a company and any activity engaged in by each of these inst ...
Section 103: (1) Where the income of a person employed is derived from a source outside of the country and a source that is in the country, the inco ...
Section 107: (1) A permanent establishment is an entity separate from its owner and(a) is subject to tax under section 1 in the same manner as a resident compan ...
Section 111: (1) The income of a resident person derived from a foreign source is taxable.(2) Despite subsection (1), the income of a resident individual from e ...
Section 112: (1) A resident person other than a partnership may claim a foreign tax credit for a year of assessment for any income tax paid by that person to a ...
Section 113: (1) Tax imposed under section 1 is payable(a) by withholding under Division II;(b) by instalment under Division III; or(c) on assessment under Divi ...
Section 116: (7) Subject to subsection (8), the Minister may by legislative instrument, make Regulations to prescribe(a) that a resident person shall withhold t ...
Section 124: (1) Subject to section 125, a person shall file with the Commissioner-General not later than four months after the end of each basis period a retur ...
Section 125(1): Subject to subsection (2), a return of income for a year of assessment is not required under section 124 from(a) a resident individual who ...
Section 125: (2) Despite subsection (1), the Commissioner-General may serve a notice in writing on a person specified in subsection (1) requiring that person to ...