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Penalty and Interest Waiver Act, 2021 🇬🇭

Ghana Repealed: 2022-09-12

Repeal Notice

This legislation was repealed on 2022-09-12 by Penalty and Interest Waiver Act, 2022

Coat of Arms
Republic of Ghana


The one thousand and sixty-fifth

Act

of the parliament of the republic of ghana
entitled

Penalty and Interest Waiver Act, 2021

  • Published by Government Gazette on 31 March 2021
  • Assented to on 31 March 2021
  • Commenced on 31 March 2021
  1. [Repealed on 12 September 2022 by Penalty and Interest Waiver Act, 2022 (Act 1081 of 2022)]
AN ACT to grant a waiver of penalties and interests on accumulated tax arrears up to December 2020 for persons who make arrangements with the Ghana Revenue Authority for payment of the principal tax by December 2021 and to provide for related matters.PASSED by Parliament and assented to by the President

Waiver of Penalties and Interests on Tax Arrears

1. Waiver of penalty and interest on accumulated tax arrears

(1)Where a person on or before 31st December, 2021
(a)pays tax arrears to the Ghana Revenue Authority, and
(b)files outstanding returns in respect of the previous years up to 31st December, 2020
the Commissioner-General shall not recover assessed penalty an…

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