Revenue Administration (Amendment) Act, 2022 🇬🇭

Ghana

Republic of Ghana

The one thousand and eighty-sixth

Act

of the parliament of the republic of ghana

entitled

Revenue Administration (Amendment) Act, 2022

Published by Government Gazette on 29 December 2022
Assented to on 29 December 2022
Commenced on 29 December 2022

AN ACT to amend the Revenue Administration Act, 2016 (Act 915) to provide for the Commissioner-General to establish a monitoring mechanism to determine or verify the actual revenue collected by a taxpayer, to introduce the requirement for a tax clearance certificate, to provide for returns in respect of the realisation of an asset or a liability and for related matters.

1. Section 33A inserted

The Revenue Administration Act, 2016 (Act 915) referred to in this Act as the "principal enactment" is amended by the insertion after section 33, of"33A. Access to physical network node(1) For the purposes of a tax law,(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for …

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