Casino Revenue Tax Act, 1973 🇬🇭

Ghana

N.R.C.D. 200

Casino Revenue Tax Act, 1973

Published in Government Gazette on 30 August 1973
Commenced
[This is the version of this document as it was from (exact date unavailable) to 29 August 1973.]

AN ACT to provide for the imposition of revenue tax on the operation of casinos and for related matters.

Imposition of Tax

1. Imposition of casino revenue tax

(1)There shall be levied and paid a tax in respect of each gaming table at the rate specified in the Schedule in respect of each year of assessment, or part of that year as defined in the Internal Revenue Act, 2000. (Act 592).

(2)The tax imposed by subsection (1) is payable in advance.

(3)The tax is payable as a debt due from the licensee to the Government and recoverable by the Commissioner.

(4)Repealed by paragraph (b) of section 1 of the Casino Revenue Tax (Amendment) Decree, 1985.

(5)For the purpose of this Act, a gaming table shall not exceed the size specified in writing by the Commissioner. (Substituted by paragraph (a) of the Casino Rev…

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