Exemptions Act, 2022 (Act 1083) - Revision history

Oblitey: Oblitey moved page Exemptions Act, 2022 - Act 1083 to Exemptions Act, 2022 (Act 1083) without leaving a redirect

2026-03-07T10:09:50Z

Oblitey moved page Exemptions Act, 2022 - Act 1083 to Exemptions Act, 2022 (Act 1083) without leaving a redirect

← Older revision	Revision as of 12:09, 7 March 2026
(No difference)

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Private Businesses

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	:(b) a report of the activities of the donor or charity organisation in the beneficiary social, educational or health institution in the past twenty-four months, where the donor or charity organisation is already in existence.		:(b) a report of the activities of the donor or charity organisation in the beneficiary social, educational or health institution in the past twenty-four months, where the donor or charity organisation is already in existence.

	===~~'''''~~Private Businesses~~'''''~~===		===Private Businesses===
	====13. Free zone enterprises====		====13. Free zone enterprises====
	(1) A free zone enterprise that imports items into a free zone or single factory zone is exempt from customs duties and customs taxes.		(1) A free zone enterprise that imports items into a free zone or single factory zone is exempt from customs duties and customs taxes.

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Private Businesses

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	:(b) a report of the activities of the donor or charity organisation in the beneficiary social, educational or health institution in the past twenty-four months, where the donor or charity organisation is already in existence.		:(b) a report of the activities of the donor or charity organisation in the beneficiary social, educational or health institution in the past twenty-four months, where the donor or charity organisation is already in existence.

	===''Private Businesses''===		==='''''Private Businesses'''''===
	====13. Free zone enterprises====		====13. Free zone enterprises====
	(1) A free zone enterprise that imports items into a free zone or single factory zone is exempt from customs duties and customs taxes.		(1) A free zone enterprise that imports items into a free zone or single factory zone is exempt from customs duties and customs taxes.

Oblitey: /* SCHEDULE */

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SCHEDULE

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	===SCHEDULE===		===SCHEDULE===
	{\| class="wikitable"		{\| class="wikitable"
	~~! !! SCHEDULE~~
	\|-		\|+ (section 30 (2))
	\| (section 30 (2))~~" \|\|~~		\|+ DEPRECIATION OF TAX LIABILITY
	\|-
	\| \|\| DEPRECIATION OF TAX LIABILITY \|\|		! No. !! Time !! Rate
	\|-
	\| No. \|\| Time \|\| Rate
	\|-		\|-
	\| 1 \|\| Not exceeding two years of usage from time of entry \|\| 10%		\| 1 \|\| Not exceeding two years of usage from time of entry \|\| 10%

Oblitey: /* SCHEDULE */

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SCHEDULE

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	===SCHEDULE===		===SCHEDULE===
	{\| class="wikitable"		{\| class="wikitable"
	! !! "SCHEDULE		! !! SCHEDULE
	\|-		\|-
	\| (section 30 (2))" \|\|		\| (section 30 (2))" \|\|

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SCHEDULE

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	===SCHEDULE===		===SCHEDULE===
			{\| class="wikitable"
	! !! "SCHEDULE		! !! "SCHEDULE
	\|-		\|-

Oblitey: /* 36. Repeals, savings and transitional provisions */

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36. Repeals, savings and transitional provisions

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	(5) Parts A and B of the Third Schedule of the Customs Act, 2015 (Act 891) are repealed ninety days from the day this Act comes into force.		(5) Parts A and B of the Third Schedule of the Customs Act, 2015 (Act 891) are repealed ninety days from the day this Act comes into force.

			===SCHEDULE===
			! !! "SCHEDULE
			\|-
			\| (section 30 (2))" \|\|
			\|-
			\| \|\| DEPRECIATION OF TAX LIABILITY \|\|
			\|-
			\| No. \|\| Time \|\| Rate
			\|-
			\| 1 \|\| Not exceeding two years of usage from time of entry \|\| 10%
			\|-
			\| 2 \|\| Above two years but not exceeding five years of usage from time of entry \|\| 20%
			\|-
			\| 3 \|\| Above five years but not exceeding seven years of usage from time of entry \|\| 50%
			\|-
			\| 4 \|\| Above seven years but not exceeding ten years of usage from time of entry \|\| 60%
			\|-
			\| 5 \|\| Above ten years of usage from time of entry \|\| 70%
			\|}

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34. Interpretation

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	:"works" include work associated with the construction, reconstruction, demolition, repair or renovation of a building, structure or surface and may be in the nature of site preparation, excavation, erection including erection of a mast for telecommunication business, assembly, installation of a plant, fixing of equipment and laying out of materials, decoration and finishing, and any incidental activity under a procurement contract.		:"works" include work associated with the construction, reconstruction, demolition, repair or renovation of a building, structure or surface and may be in the nature of site preparation, excavation, erection including erection of a mast for telecommunication business, assembly, installation of a plant, fixing of equipment and laying out of materials, decoration and finishing, and any incidental activity under a procurement contract.

	Consequential amendments		====35. Consequential amendments====
	~~35.~~ The Ghana Investment Promotion Centre Act, 2013 (Act 865) is		The Ghana Investment Promotion Centre Act, 2013 (Act 865) is amended by the substitution for section 26 of section 16 of this Act.
	amended by the substitution for section 26 of section 16 of this Act.
	23		====36. Repeals, savings and transitional provisions====
	~~Act 1083 Exemptions Act, 2022~~		(1) A provision in
	Repeals, savings and transitional provisions		:(a) any legislation other than
	~~36.~~ (1) A provision in		::(i) the Value Added Tax Act, 2013 (Act 870),
	(a) any legislation other than		::(ii) the Income Tax Act, 2015 (Act 896), and
	(i) the Value Added Tax Act, 2013 (Act 870),		::(iii) the Excise Duty Act, 2014 (Act 878),
	(ii) the Income Tax Act, 2015 (Act 896), and		:(b) a treaty, agreement or Convention, or
	(iii) the Excise Duty Act, 2014 (Act 878),		:(c) a document
	(b) a treaty, agreement or Convention, or
	(c) a document
	that provides for the grant of an exemption is repealed.		that provides for the grant of an exemption is repealed.
	(2) Despite subsection (1),
	(a) an exemption-related agreement signed between the		(2) Despite subsection (1),
	Government and a person on the basis of a provision		:(a) an exemption-related agreement signed between the Government and a person on the basis of a provision repealed by this Act, or
	repealed by this Act, or		:(b) an exemption-related resolution of Parliament passed on the basis of a provision repealed by this Act shall continue to be valid for the term of the agreement or resolution.
	(b) an exemption-related resolution of Parliament passed on
	the basis of a provision repealed by this Act		(3) Within six months after the coming into force of this Act, a person that is the holder of an exemption shall apply to the Minister in
	shall continue to be valid for the term of the agreement or resolution.
	(3) Within six months after the coming into force of ~~tfos~~ Act, a
	person that is the holder of an exemption shall apply to the Minister in
	order to continue to benefit from the exemption.		order to continue to benefit from the exemption.
	(4) Despite subsection (1), existing provisions in the Customs Act,
	2015 (Act 891) and the Schedules to Act 891, not specifically repealed by		(4) Despite subsection (1), existing provisions in the Customs Act, 2015 (Act 891) and the Schedules to Act 891, not specifically repealed by this Act, shall continue to apply until the Customs Act, 2015 (Act 891) is revised.
	this Act, shall continue to apply until the Customs Act, 2015 (Act 891) is
	revised.		(5) Parts A and B of the Third Schedule of the Customs Act, 2015 (Act 891) are repealed ninety days from the day this Act comes into force.
	(5) Parts A and B of the Third Schedule of the Customs Act, 2015
	(Act 891) are repealed ninety days from the day this Act comes into force.

Oblitey: /* 34. Interpretation */

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34. Interpretation

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	:"technical cooperation programme" means a technical support related to development, manufacturing, assembling, testing maintenance or technical service in the forms of instruction, training, transmission of knowledge or skills by a development partner or international organisation or agency;		:"technical cooperation programme" means a technical support related to development, manufacturing, assembling, testing maintenance or technical service in the forms of instruction, training, transmission of knowledge or skills by a development partner or international organisation or agency;
	:"vehicle" means a conveyance for the transport by land of goods or persons; and		:"vehicle" means a conveyance for the transport by land of goods or persons; and
	:"works" include work associated with the construction, reconstruction, demolition, repair or renovation of a building, structure or surface and may be in the nature of site preparation, excavation, erection including erection of a mast for telecommunication business, assembly, installation of a plant, fixing of equipment and laying out of materials, decoration and finishing, and any incidental activity		:"works" include work associated with the construction, reconstruction, demolition, repair or renovation of a building, structure or surface and may be in the nature of site preparation, excavation, erection including erection of a mast for telecommunication business, assembly, installation of a plant, fixing of equipment and laying out of materials, decoration and finishing, and any incidental activity under a procurement contract.
	under a procurement contract.

	Consequential amendments		Consequential amendments

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34. Interpretation

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	:"grant" means transfers made in cash, goods or services for which no repayment is required;		:"grant" means transfers made in cash, goods or services for which no repayment is required;
	:"Harmonised Commodity Description and Coding System" means the Harmonised System referred to in the Customs Act, 2015 (Act 891);		:"Harmonised Commodity Description and Coding System" means the Harmonised System referred to in the Customs Act, 2015 (Act 891);
	"identifiable group" includes a community, a religious body, a health facility, a training centre, an educational institution, a registered association or a relevant government entity;		:"identifiable group" includes a community, a religious body, a health facility, a training centre, an educational institution, a registered association or a relevant government entity;
	:"import" means to bring or cause goods to be brought into the country;		:"import" means to bring or cause goods to be brought into the country;
	:"international agency" means a formal, continuous structure with a global mandate funded by contributions from national governments and established to pursue the objectives of common interest, economic relations or development cooperation;		:"international agency" means a formal, continuous structure with a global mandate funded by contributions from national governments and established to pursue the objectives of common interest, economic relations or development cooperation;
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	:"Ministry" means the Ministry responsible for Finance;		:"Ministry" means the Ministry responsible for Finance;
	:"persons with disability" means individuals with a physical, mental, or sensory impairment, including a visual, hearing, or speech functional disability which gives rise to physical, cultural or social barriers that substantially limits one or more of the major life activities of those individuals;		:"persons with disability" means individuals with a physical, mental, or sensory impairment, including a visual, hearing, or speech functional disability which gives rise to physical, cultural or social barriers that substantially limits one or more of the major life activities of those individuals;
	:"privileged persons" means the President, diplomats, diplomatic missions, persons with disability or any other person or entity		:"privileged persons" means the President, diplomats, diplomatic missions, persons with disability or any other person or entity recognised under this Act;
	recognised under this Act;
	:"security agency" includes		:"security agency" includes
	::(a) the Ghana Armed Forces;		::(a) the Ghana Armed Forces;