Section 1: (1) Despite any provision of the Internal Revenue Act, 2000 (Act 592) to the contrary the Commissioner-General shall not for purposes of this Act ass ...

Section 2: (1) Section 1 applies to a person who—(a)   has previously registered with the Ghana Revenue Authority but has not renewed the registration ...

Section 3 (1):  A person who qualifies for tax amnesty under section 1 may submit a written application and the returns required under section 1 to the Com ...

Section 3 (2): The Commissioner-General shall—(a) within thirty days after receipt of an application serve notice on a person who has applied for tax amnesty of ...

Section 4: (1) An applicant who is dissatisfied with a decision of the Commissioner-General to grant that applicant tax amnesty may, within thirty days of recei ...

Section 5: This Act does not derogate from the powers of the Commissioner-General to remit tax under section 158 of the Internal Revenue Act, 2000 (Act 592). ...