Income Tax Regulations, 2016 🇬🇭

Ghana

L.I. 2244

Income Tax Regulations, 2016

Published in Government Gazette on 4 July 2016
Commenced on 3 August 2016
[This is the version of this document from 4 July 2016.]

In exercise of the power conferred on the Minister responsible for Finance by section 127(l)(a), (b) and (d) of the Income Tax Act, 2015 (Act 896), these Regulations are made this 30th day of June, 2016.

Circulation of chargeable income, personal reliefs and reductions

1. Calculation of chargeable income

In furtherance of the Act, the chargeable income of a person for a year of assessment shall be calculated in accordance with the steps set out in the First Schedule.

2. Personal reliefs and reductions

Except where provided for under a double taxation arrangement, a non-resident person is not entitled to the grant of(a)personal reliefs under section 51 of the Act; or(b)mortgage interest relief under subparagraph (4) of paragraph 4 of the Sixth Schedule to the Act.

Withholding tax from income derived from employment

3. Employers re…

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