Tax Collection (Receipts, Etc.) Act, 1975 🇬🇭

Ghana

N.R.C.D. 349

Tax Collection (Receipts, Etc.) Act, 1975

Published in Government Gazette on 29 August 1975
Assented to on 22 August 1975
Commenced on 9 October 1975
[This is the version of this document from 29 August 1975.]
[Note: The original publication document is not available and this content could not be verified.]

IN pursuance of the National Redemption Council (Establishment) Proclamation, 1972, this Decree is hereby made:

1. Authorised Receipts and Invoices to be used

Any person who collects, in the first instance, on behalf of the Republic, any tax or duty payable under any enactment shall not, for the purposes of that enactment, use any receipts or invoices, except those printed and produced by the Ghana Publishing Corporation, in that behalf, and purchased from the Central Revenue Department, or Customs and Excise Department as the case may be.

2. Offence

(1)Any person who contravenes section 1 of this Decree shall be guilty of an offence, and shall on summary conviction be liable to …

Read the Full Legislation on judy.legal

Access annotations, citing cases, and more legal research tools.

Open in judy.legal