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

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; or(b)  is registered with the Ghana Revenue Authority but has not submitted returns or made full disclosure of incomes required to be submitted or made during the qualifying period.(2) A person liable to pay tax but who has not been previously registered with the Ghana Revenue Authority is in addition to the tax amnesty granted under section 1 entitled to amnesty for the tax due within the qualifying period.(3) Despite section 1, the tax amnesty does not apply in respect of a tax if the person who should have paid the tax—(a)  has been notified by or on behalf of the Commissioner-General of an assessment or additional assessment in respect of the tax or any matter relating to the tax;(b)  is under audit or investigation by the Commissioner-General in respect of an undisclosed income or a matter relating to that undisclosed income;(c)  has been notified by the Commissioner-General or by a person acting for or on behalf of the Commissioner-General of an enforcement action relating to a failure to comply with the provisions of the Internal Revenue Act, 2000 (Act 592) in respect of the submission of returns of income or payment of any tax assessed or due; or(d)  has failed to comply with the provisions of the Internal Revenue Act, 2000 (Act 592) relating to furnishing of returns of income for the 2012 year of assessment.

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