Copyright Regulations, 2010 (L.I. 1962)

Regulation 5—Designation or choice and approval of security device(1) The Minister in consultation with the Copyright Monitoring Team shall designate and approve a security device to be affixed to sound recordings and audiovisual works.(2) Despite subregulation (1), a manufacturer, importer or publisher of a sound or audiovisual recording may with the approval of the Minister choose an alternative security device to be affixed to a sound recording or audio visual work manufactured, imported or published by that manufacturer, importer or publisher.(3) The approval in subregulation (2) shall be obtained by application made in writing to the Minister as specified in Form A of the Second Schedule.(4) The approval for the use of an alternative security device shall be as specified in Form B of the Second Schedule.(5) The Minister in furtherance of sub-regulations (1), (2) and (3) may set up administrative structures that the Minister considers necessary for the management of a security device.(6) The security device shall attract the fee that the Minister in consultation with the Minister for Finance shall determine.(7) The Internal Revenue Service is responsible for the sale of the security device designated by the Minister(8) Where an alternative security device is used no fee shall be paid for the use of that device.(9) Income earned from each sound recording or audio visual work released into the channels of commerce is subject to income tax in accordance with the Internal Revenue Act, 2000 (Act 592).(10) Income tax payable under sub-regulation (9) shall be assessed by the Commissioner of Internal Revenue and may be paid upfront by the person liable to pay the tax.(11) The Minister shall deduct Income Tax due and which is unpaid from any moneys to which the person liable to pay the tax is entitled to from any levies imposed under the Act and the deduction shall be treated as withholding tax under section 81 of Act 592. 

Procedures to Follow




Not Avaiable

Responsible Institution

Copyright Office

Accra
Email:info@copyright.gov.gh
Website:info@copyright.gov.gh

Relevant Forms to Download

Not Available

Fees & Charges




Not Avaiable