Revenue Administration Act, 2016 (amended as at 2025) 🇬🇭

Ghana

Amendments

2020-10-06Revenue Administration (Amendment) Act, 2020

2022-12-29Revenue Administration (Amendment) Act, 2022

2025-04-02Revenue Administration (Amendment) Act, 2025

Preface

1. Administration of tax laws

2. Authorisation and protection of tax officers

3. Identification of tax officers

4. Assistance of experts

5. Assistance of officers of public bodies

+3 more sections

9. Tax and taxpayers

10. Identifying taxpayers and tax paid

11. Taxpayer Identification Number or Tax Clearance Certificate

12. Application for a Taxpayer Identification Number

13. Issue of Taxpayer Identification Number

+4 more sections

18. Prohibition on representation and tax advice

19. Regulation of approved tax consultants

20. Official language

21. Official currency

22. Forms and notices

23. Authorised or defective documents

24. Paper documents filed with the Commissioner-General

+2 more sections

27. Maintaining documents

28. Tax returns

29. Assistance in preparing tax return

30. Extension of time to me tax return

31. Failure to file tax return on time

32. Correction of tax returns and other information

+5 more sections

37. Assessment

38. Pre-emptive assessment and security

39. Adjusted assessment

40. Notice of assessment

41. Tax decisions

42. Objection to a tax decision

43. Objection decision

44. Appeal against objection decision

45. Effect of Appeal

HEADING PAYMENT AND RECOVERY OF TAX

46. Time for paying tax

47. Extension of time for paying tax

48. Manner of paying tax

49. Order of paying tax

50. Electronic tax accounts

51. Tax as debt due to Government

52. Creation and extent of charge over assets

53. Taking possession of charged assets

54. Sale of charged assets

55. Release of charge over assets

+2 more sections

58. Managers of entities

59. Receivers

60. Third party debtors

61. Compliance with notice

62. Recovery from agent of non-resident

63. Limits on tax reductions

64. Reporting of tax reductions

65. Remission

66. Application for tax refund

67. Decision on application

+2 more sections

INTEREST, PENALTIES, OFFENCES AND PROCEEDINGS

70. Interest for under-estimating income tax payable

71. Interest for failing to pay tax

72. Penalty for failing to maintain documents

73. Penalty for failing to file tax return

74. Penalty for making false or misleading statement

75. Penalty for unauthorised attempt to collect tax

76. Penalty for aiding and abetting

77. Assessment of interest and penalties

78. Offence of failing to comply with a tax law

79. Offence of failing to register

80. Offence of failing to pay tax

81. Offence of making false or misleading statements

82. Offence of impeding tax administration

+4 more sections

87. Multiple proceedings

88. Power of search, seizure or arrest

89. Venue for conducting tax proceedings

90. Appearance in court

91. Admissibility of documents

+15 more sections

107. Regulations

108. Interpretation

109. Consequential amendments and repeals

110. Transitional provisions

111. Commencement

FIRST SCHEDULE

SECOND SCHEDULE

THIRD SCHEDULE

FOURTH SCHEDULE

Republic of Ghana

The nine hundred and fifteenth

Act

of the parliament of the republic of ghana

entitled

Revenue Administration Act, 2016 (amended as at 2025)

Published by Government Gazette on 10 August 2016
Assented to on 10 August 2016
There are multiple commencements:
Unknown provisions commenced on 1 January 2017.

[Amended by Revenue Administration (Amendment) Act, 2020 (Act 1029 of 2020) on 6 October 2020]
[Amended by Revenue Administration (Amendment) Act, 2022 (Act 1086 of 2022) on 29 December 2022]
[Amended by Revenue Administration (Amendment) Act, 2025 (Act 1129 of 2025) on 2 April 2025]

An Act to provide for the administration and collection of revenue by the Ghana Revenue Authority and for related matters.

Revenue Authority

1. Administration of tax laws

(1)The Ghana Revenue Authority is responsible, through the Commissioner-General, for administering and giving effect to tax laws in accordance with the provisions of the Ghana Revenue Authority Act, 2009 (Act 791).

(2)Without limiting, th…

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Revenue Administration Act, 2016 (amended as at 2025) 🇬🇭

Amendments

Table of Contents

Act

Revenue Administration Act, 2016 (amended as at 2025)

Revenue Authority

1. Administration of tax laws

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