Income Tax Act, 2015 (Act 896) as amended by Income Tax (Amendment) Act, 2015 (Act 902) Income Tax (Amendment) Act, 2016 (Act 907)

Section 1: (1) Income tax is payable for each year of assessment by(a) a person who has chargeable income for the year; and(b) a person who receives a final withholding payment during the year.   

Procedures to Follow

Not Avaiable

Responsible Institution

Ministry of Finance

28th February Road, Finance Drv, Accra

Fees / Charges

Not Avaiable