Penalty and Interest Waiver Act, 2022 🇬🇭

Ghana

Table of Contents

Coat of Arms
Republic of Ghana


The one thousand and eighty-first

Act

of the parliament of the republic of ghana
entitled

Penalty and Interest Waiver Act, 2022

  • Published by Government Gazette on 12 September 2022
  • Assented to on 12 September 2022
  • There are multiple commencements:
  • Unknown provisions commenced on 12 September 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 2022 and to provide for related matters.

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, 2022
(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 and interest on the tax arrears paid in respect of the relevant period.
(2)A pers…

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