Internal Revenue (Tax Amensty) Act, 2012 (Act 853)

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 assess or recover penalties and interest in respect of taxes due or payable by a person under the Internal Revenue Act, 2000 (Act 592) for the qualifying period, where that person—(a)  registers with the Ghana Revenue Authority or the Registrar General's Department;(b)  submits returns, or amended returns for the qualifying period; or(c)  pays taxes assessed and any taxes outstanding for the qualifying period,on or before the 30th of September, 2013.(2) The returns referred to in subsection (1) (b) shall contain full disclosure of previously undisclosed gains, profits or other income relating to employment, business, investment, or capital gains of that person or gifts received by that person.

Procedures to Follow

Not Avaiable

Responsible Institution

Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium

Fees / Charges

Not Avaiable