Standard Assessments Instrument, 1965 (L.I. 381)

Regulation 1There shall be levied on each race horse owner, in respect of his winnings on a horse race, a standard assessment of income tax calculated at the rate specified in the Schedule hereto, so, however, that when the horse is owned by more than one owner, the horse shall be deemed for the purpose of calculating such assessment and for the payment of the tax to be owned by one owner.

Procedures to Follow




Not Avaiable

Responsible Institution

Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium
Email:info@gra.gov.gh
Website:www.gra.gov.gh/tin/customs

Fees / Charges




Not Avaiable