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Exemptions Act, 2022 (as amended) 🇬🇭

Ghana

Amendments

2023-12-29Exemptions (Amendment) Act, 2023

Table of Contents

Coat of Arms
Republic of Ghana


The one thousand and eighty-third

Act

of the parliament of the republic of ghana
entitled

Exemptions Act, 2022 (as amended)

  • Published by Government Gazette on 12 September 2022
  • Assented to on 12 September 2022
  • Commenced on 12 September 2022
  1. [Amended by Exemptions (Amendment) Act, 2023 (Act 1110 of 2023) on 29 December 2023]
AN ACT to regulate the application of tax exemptions and other exemptions and to provide for related matters.

Preliminary Provisions

1. Object of this Act

The object of this Act is to
(a)provide for an exemptions regime and the scope of exemptions;
(b)set criteria for exemptions;
(c)provide for the administration of exemptions; and
(d)provide for monitoring, evaluation, reporting and enforcement of exemptions.

2. Application

(1)This Act applies to all exemptions.
(2)This Act shall be read together with any other enactment relevant to taxes, levies, rates, duties, fees and charges and public financial management.
(3)Where there is a conflict or inconsistency between t…

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