Internal Revenue Act, 2000 🇬🇭

Ghana Repealed: 2015-03-25

Repeal Notice

This legislation was repealed on 2015-03-25 by Income Tax Act, 2015

Table of Contents

Coat of Arms
Republic of Ghana


The five hundred and ninety-second

Act

of the parliament of the republic of ghana
entitled

Internal Revenue Act, 2000

  • Published by Government Gazette on 16 February 2001
  • Assented to on 22 December 2000
  • There are multiple commencements:
  • Unknown provisions commenced on 1 January 2001.
  1. [Repealed on 25 March 2015 by Income Tax Act, 2015 (Act 896 of 2015)]
AN ACT to amend and consolidate the law relating to Income Tax, Capital Gains Tax and Gift Tax and to provide for related matters.BE IT ENACTED by Parliament as follows:

Chapter I
INCOME TAX

Part I – IMPOSITION OF INCOME TAX

1. Imposition of Income Tax

(1)A person who has a chargeable income shall pay, subject to this Act, for each year of assessment income tax as calculated in accordance with this Act.
(2)The income tax payable under subsection (1) for a year of assessment shall be calculated by applying the rates of tax under the relevant Part of the First Schedule to the chargeable income of that person for the year and from the res…

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