View source for Ghana Revenue Authority (Amendment) Act, 2023 (Act 1096)

==ARRANGEMENT OF SECTION==
:First Schedule of Act 791 amended

==LONG TITLE==
AN ACT to amend the [[Ghana Revenue Authority Act, 2009 (Act 791)]] to provide for laws subject to the administration of the Ghana Revenue Authority.

==DATE OF ASSENT==
3rd April, 2023.

==ACT==

====First Schedule to Act 791 amended====
The [[Ghana Revenue Authority Act, 2009 (Act 791)]] is amended by the substitution for the First Schedule, of

:"'''FIRST SCHEDULE'''

:''(section 3)''

:LAWS RELATING TO REVENUE

:'''Part I - Laws subject to full administration'''
::1. African Union Import Levy Act, 2017 (Act 952);
::2. Airport Tax Act, 1963 (Act 209);
::3. Casino Revenue Tax Act, 1973 (N.R.C.D. 200);
::4. COWD-l9 Health Recovery Levy Act, 2021 (Act 1068);
::5. Communications Service Tax Act, 2008 (Act 754);
::6. Customs Act 2015 (Act 891);
::7. Customs and Excise (Petroleum Taxes and Petroleum Related Levies) Act, 2005 (Act 685);
::8. Debt Recovery (Tema Oil Refinery Company) Fund Act, 2003 (Act 642)
::9. Electronic Transfer Levy Act, 2022 (Act 1075);
::10. Excise Duty Act, 2014 (Act 878);
::11. Excise Tax Stamp Act, 2013 (Act 873);
::12. Exemptions Act, 2022 (Act 1083);
::13. Financial Sector Recovery Levy Act, 2021 (Act 1067);
::14. Income Tax Act, 2015 (Act 896);
::15. Internal Revenue (Registration of Businesses) Act, 2005 (Act 684);
::16. National Fiscal Stabilisation Levy Act, 2013 (Act 862);
::17. Revenue Administration Act, 2016 (Act 915);
::18. Special Import Levy Act, 2013 (Act 861);
::19. Special Petroleum Tax Act, 2014 (Act 879);
::20. Stamp Duty Act, 2005 (Act 689);
::21. Taxation (Use of Fiscal Electronic Device) Act, 2018 (Act 966); and
::22. Value Added Tax Act, 2013 (Act 870).

:'''Part II: Laws subject to part administration'''
::1. Copyright Act, 2005 (Act 690);
::2. Energy Sector Levies Act, 2015 (Act 899);
::3. Free Zone Act, 1995 (Act 504);
::4. Ghana Education Trust Fund Act, 2000 (Act 581);
::5. Ghana Export-Import Bank Act, 2016 (Act 911);
::6. Ghana Investment Promotion Centre Act, 2073 (Act 865);
::7. Minerals and Mining Act, 2006 (Act 703);
::8. National Health Insurance Act, 2012 (Act 852); and
::9. Petroleum Revenue Management Act, 2011 (Act 815).

:'''Part III - Residual'''
::Any other law that provides for administration in whole or in part by the Ghana Revenue Authority.