Income Tax Rates (Amendment) Regulations, 2006 🇬🇭

Ghana Repealed: 2007-06-06

Repeal Notice

This legislation was repealed on 2007-06-06 by Income Tax Rates (Amendment)(No. 2) Regulations, 2007

L.I. 1820

Income Tax Rates (Amendment) Regulations, 2006

Published in Government Gazette on 20 January 2006
Assented to on 14 December 2005
Commenced on 1 March 2006
[This is the version of this document from 20 January 2006.]

[Revoked on 6 June 2007 by Income Tax Rates (Amendment)(No. 2) Regulations, 2007 (Legislative Instrument 1830 of 2007)]

IN exercise of the powers conferred on the Minister responsible for Finance by Section 114 of the Internal Revenue Act; 2000 (Act 592), these Regulations are made this 14th day of December, 2005.

1. First Schedule to Act 592 amended

The First Schedule to the Internal Revenue Act; 2000 (Act 592), as amended by the Income Tax Regulations 2005 (L.I. 1810) are amended as follows:

(a)by the substitution for paragraph (1) of Part 1 of the following new paragraph

"1. The income tax rates applicable to resident individuals are:

CHARGEABLE INCOME	RATE OF TAX
First ¢2,400,000.00	Nil
Next ¢2,400,000.00	5%
Next ¢12,000,000.00	10%
Next ¢79,200,000.00	17.5%
Next ¢96,000.000.00	25%

…

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