Stamp Duty Act, 2005 (as amended) 🇬🇭

Ghana

Amendments

2008-11-28Stamp Duty (Amendment) Act, 2008

2023-12-29Stamp Duty (Amendment) Act, 2023

Preface

1. Charge of duties in Schedule

2. Instruments to be separately charged with duty

3. Assessment of duty

4. Impressed and adhesive stamp

5. Instruments written on stamped material

6. Circumstances affecting duty to be set out in instruments

7. Mode of calculation of ad valorem duty in certain cases

8. Cancellation of adhesive stamps

9. Denoting stamp

10. Commissioner may be required to express opinion

11. Instruments to be stamped as assessed

12. Stamping of instruments after execution

13. Particulars about land

14. Instruments and title registered in the land or title registry

15. Calculation of ad valorem duty in respect of stock and securities

16. Calculation of ad valorem duty on periodical payments

17. Calculation of ad valorem duty on mortgage or conveyance in respect of a debt

18. Direction as to duty in certain cases

19. Conveyance other than a sale

20. Stamp duty on gifts inter vivos

21. Stamping of duplicates and counterparts

22. Agreement chargeable as lease

23. Certain covenants not to increase duty

24. Cancellation of stamps on memorandum of hypothecation

25. Stamping of mortgages

26. Mortgages for undefined amounts

27. Administration of Act

28. Act to apply to all stamp duties

29. Moneys received for duty

30. Objection to an assessment

31. Appeal against an assessment

32. Admissibility of insufficiently stamped or unstamped instrument

33. Compounding offences

34. Venue for trial

35. Amounts payable

36. Waiver or variation of duty

37. Deferment of duty due

38. Refund of excess duty

39. Remission of penalty

40. Failure to cancel adhesive stamps

41. Failure to disclose full facts about an instrument

42. Registering instruments not duly stamped

43. Impeding administration of Act

44. General penalty

45. Recovery of penalties

46. Registers, books, to be open to inspection

47. Duty as a debt due to the State

48. Electronic service of documents and assessments

49. Regulations

50. Interpretation

51. Repeals

52. Commencement

FIRST SCHEDULE

SECOND SCHEDULE

Republic of Ghana

The six hundred and eighty-ninth

Act

of the parliament of the republic of ghana

entitled

Stamp Duty Act, 2005 (as amended)

Published by Government Gazette on 3 June 2005
Assented to on 17 May 2005
Commenced on 1 January 2005

[Amended by Stamp Duty (Amendment) Act, 2008 (Act 764 of 2008) on 28 November 2008]
[Amended by Stamp Duty (Amendment) Act, 2023 (Act 1109 of 2023) on 29 December 2023]

AN ACT to revise the Stamp Act 1965 (Act 311); to incorporate amendments relating to stamp duties and to provide for related matters.

Provisions applicable to instruments generally

1. Charge of duties in Schedule

(1)The amounts specified in Schedule 1 are payable as stamp duties in respect of the matters stated respectively in relation to them.

(2)The Minister may by legislative instrument amend the Schedule.

2. Instruments to be separately charged with duty

Except where express provision to the contrary is made in under any other enactment,

(a)an instrument that contains or relates to several dis…

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Stamp Duty Act, 2005 (as amended) 🇬🇭

Amendments

Table of Contents

Act

Stamp Duty Act, 2005 (as amended)

Provisions applicable to instruments generally

1. Charge of duties in Schedule

2. Instruments to be separately charged with duty

Read the Full Legislation on judy.legal